摘要：T his article aims to determine the implementation of the concept of New Public Management (NPM) in the public sector, especially the Office of Cooperatives and SMEs Surabaya. R esearch approaches u s e qualitative. Method of data collection is done through interviews with heads of departments of Cooperatives and SMEs Surabaya. The data were analyzed by coding method . T h is method give the code on records that allow researchers to create a theme or concept through conceptual categorization. The results showed that the NPM concept is implemented in the Department of Cooperatives and SMEs Surabaya through measurement performance based on budget absorption and the benefit in society, creati on of competition through competitive tender, valuation of i ndividual performance based on remuneration system, and discipline and austerity in the use of resources
