Evaluation of E-Budgeting Implementation in Provincial Government of DKI Jakarta Using CIPP Model Approach
Journal of Accounting and Investment
This research aims at analyzing the effectiveness of e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta using the CIPP (Context, Input, Process and Product) model of Stufflebeam (2003) . This qualitative research employs a case study approach and collects the data through interview and documentation. The Informants of this research are the Local Government Budget Team (TAPD) of the Special Capital Region of Jakarta Province. The results of this
... earch show that the e-Budgeting implementation with the Provincial Administration of Special Capital Region of Jakarta is worthy to be continued since it evidently runs effectively with regard to the four components of CIPP Model. With regard to Context, it focuses on successful achievement of initial purposes, which are budget transparency and accountability. The finding of context evaluation is a shift of users' paradigm from old system to e-Budgeting. With regard to Input, it uses adequate facilities and infrastructures as well as human resources, and the results of input evaluation show that an improvement of network and server used is necessary. With regard to Process, it facilitates and minimizes error in RKA arrangement process. The results of process evaluation show that there is no legally applicable SOP in e-budgeting implementation stages. With regard to output (Product), it improves Local Budget quality in case of its appropriateness to RPJMD planning document, and active role of budget control management. Public sector's performance improvement requires the government to use information and communication technology in the course of public sector reformation. Information and communication technology in government sector is a tool used to operate governmental process. Information and communication technology used in operating the governmental process may also improve the government's good governance (Sangadji, 2015) . Information and communication technology used in the public sector is called electronic government or e-Government. According to Presidential Decree No. 20 Year 2006, e-government is the utilization of information and communication technology in governmental process to improve the efficiency, effectiveness, transparency and accountability of government administration. According to the United Nation Development Programme (UNDP), "electronic government is the application of information and communication technology (ICT) by government agencies". Both definitions of e-Government above show that e-government is information and communication technology used and utilized in the implementation process of government's activities to achieve its purposes and objectives and to improve the relationship between the government and other parties. This information technology usage then results in new form of relationship. According to Yildiz (2007) , there are some relationship models of e-Government as shown in Table 1 .