See More: Evaluation of Work Programs and Financial Performance of Local Government in Indonesia Through Cipp Model

Local Governments in Indonesia currently had extensive autonomy in conducting their affairs. The pressure on public sector organizations to improve their performance encouraged the establishment of performancebased public sector organization management systems. The formulations of the problem that will be raised in this study were: How is the work program at the Public Works Agency for Irrigation in South Sumatera Province? What factors are the supporting aspects in optimizing the work program? The purpose of this study was to obtain information regarding the evaluation of work programs and budgets at the Public Works Office of Irrigation in South Sumatra Province and determine the factors that are supporting aspects of the optimization of the work program and budget. The method of data collection in this study was the method of observation and documentation. Quantitative analysis techniques were used to perform calculations on financial data. Qualitative analysis techniques were used for the assessment of the of observations conducted using CIPP Model Approach, the results of this study were the work program at the Public Works Agency for Irrigation in South Sumatera Province has largely fulfilled the economic, efficient and effective aspects. Data analysis with the CIPP Model approach concluded that it was not maximal towards the assessment of the implementation of the strategy, the measure of performance, and interpreting performance achievement. Keyword: public sector accounting; local government; cipp model; performance, Value for Money


Introduction:
Regional Governments in Indonesia currently have the role as the organizer of government affairs according to the principle of autonomy and duty of assistance with the principle of broad autonomy. Every local government has a budget which is a plan of financial activities that contains estimation of proposed expenditure in one period and the source of proposed income to finance the expenditure (Sari, 2005). One of the budget functions is to help government management in making decisions as well as a tool to evaluate the performance of work units under it. (Mahmudi, 2011). Planning and budgeting is an integrated process so that the output of planning is budgeting (Pandjaitan, 2014). The budget is very important in the management of a public sector organization including the government. Because the budget is a matter or activity that is very routinely carried out then in the government accounting is made the recording of budget and revenue budget .
Regional Government gives very broad authority to regions in all fields of government except authority in the fields of foreign politics, defense security, justice, monetary and fiscal, and religion fields (Ardhani, 2013). The region through its authority is more flexible in drafting and establishing policies for the administration of government, development and service to the community. The consequences of regional autonomy implementation are causing changes in the regional financial management. These changes include the need for budgeting reform.
The above developments are basically focused on efforts to improve performance, ideally if the management of regional finances originating from Regional Original Revenue (PAD), balancing funds, regional loans and other legitimate income are the regional authority, so that the use for the regional development budget will be more effective . Because regions understand their needs and priorities better and it is impossible for regions to allocate a certain amount of funds without going through planning which results in waste of regional finance.
Pressure on public sector organizations, especially government organizations both central and regional as well as government-owned companies, and other public sector organizations to improve their performance, encourages the establishment of performance-based public sector organization management systems (performance basedmanagement) (Bastian, 2006). The government needs to measure input, for example how much budget is spent and what has been done. However, if performance measurement only focuses on input and output (budget and realization), not outcomes, benefits, and impacts on society, then impact is public sector organizations will not be able to see their own existence to serve community. Smith, 1996 andSchaster, 1999 in (Mahmudi, 2011 Based on the problems above, the formulation of the problems to be raised in this study are: How is the work program at the Department of Public Works Irrigation South Sumatra Province ?; What factors are the supporting aspects in optimizing the work program?
The purposes of this study are to obtain information about the evaluation of work programs and budgets at the Public Works Office of Irrigation in South Sumatera Province and find out the factors that become supporting aspects in optimizing work programs and budgets.

Literature Review:
According to (Bastian, 2006), "performance is a picture of the implementation achievement of an activity / program / policy in realizing the goals, objectives, mission, and vision of the organization. Performance indicators are quantitative and qualitative measurement that describes the achievement level of a predetermined goals by calculating the input indicators, output, outcomes, benefit, and impact (Halim, Jaya, & Azis, 2012). Performance measurement is a process of evaluating the work progress towards the achievement of predetermined goals and objectives, including information on the efficiency of resources use in producing goods and services, the quality of goods and services, comparison between activities results with targets, and effectiveness of actions in achieving the objectives (Mahmudi, 2011)) Public budget is a financial plan that states the cost of the plans made (expenses / expenditures) and how to get money to fund the plan (Bouckaert, Peters, & Verhoest, 2010). Government budget is a type of plan that describes a series of actions or activities which are expressed in the form of rupiah numbers for a certain period of time. Performance-based budgeting is a budgeting method for management to associate each funding as outlined in activities with expected outputs and outcomes, including efficiency in achieving results from the outputs. The output and results are stated in the performance targets for each work unit. Whereas how the goal is achieved, stated in the program, followed by financing at every objectives achievement level (Febriantoko & Mayasari, 2018).
The government in an effort to realize public accountability in managing state finances compiles the APBD as a public sector budget with a performance approach (Febriantoko & Rotama, 2018). Budget with a performance approach is a budget system that prioritizes efforts to achieve work results or output from cost allocations plan or specified inputs ( Performance reporting performance data and provide feedback to improve performance. Thus, the performance-based management requires continuous Performance Improvement. (Mahmudi, 2011). Performance-based management requires a tool called performance measurement. Performance measurement is used as a basis for conducting performance assessment, namely to assess the success or failure of an organization, program or activity.
Performance measurement Value for money (VFM) is an important concept in public sector organizations ) (Hafidh, 2015). Although both use the word value and money, the concept of value for money is very different from the concept of time value of money in accounting and financial management. The concept of value for money consists of three main elements, namely economy, efficiency and effectiveness (Mahmudi, 2010).
Research of (Febriantoko, 2013) which aims to determine the financial performance of SKPD in Wonogiri Regency, through 3E measurements (economy, efficiency, and effectiveness). The results of this study indicate that the economic level, efficiency, and effectiveness of SKPD in Wonogiri District Government were able to achieve good results.
Based on the description above, the framework of thought in this study is as follows: Source: Processed Data, 2018  The financial performance of the public sector can be evaluated further using CIPP model approach which is a performance evaluation methods through the context, input, process and products developed by (Stufflebeam, 1983). CIPP Model has four types of decision making, namely Planning Decisions, Structuring Decisions, Implementing Decisions and Recycling Decisions,

Research Methods:
The object of this research is the Department of Public Works Irrigation of South Sumatra Province. The type of data used in this study are primary data and secondary data. Primary data is a source of research data that directly provides data to data collectors (Sugiyono, 2012). While secondary data is a source of research data that does not directly provide the data to the data collector (Sugiyono, 2012).
The method of data collection in this study is the method of observation and documentation. The type of observation in this study is participatory observation with groups that are straightforward and disguised (Ferdinand, 2006). Quantitative analysis techniques are used by calculating financial data obtained to solve existing problems in accordance with the objectives of the study (Watson, 2015). The first thing that must be considered in performance measurement of Value for money is to understand the operational activities of the organization to analyze the organization's programs and activities that have been implemented (Febriantoko & Febrianty, 2018) (Bryson, Crosby, & Bloomberg, 2014). Value for money according to (Mahmudi, 2011), as follows: The economy is related to obtaining certain quality inputs at the lowest price. Mathematically economic ratios can be calculated as follows (Mahmudi, 2011):

b. Efficiency
Efficiency is the relationship between input and output where goods and services purchased by the organization are used to achieve certain outputs. Mathematically the measurement of efficiency ratio is as follows (Mahmudi,  = Qualitative Analysis Techniques are used to assess Observation results using the CIPP Model Approach. According to (Stufflebeam, 1983), the CIPP Model can be described as follows:

Economic Analysis of the Work Program of the Irrigation Public Works Service of South Sumatera Province
The economy is related to obtaining certain quality inputs at the lowest price. It can be known by comparing: 1) similar programs with other organizations, and 2) costs incurred with the approved budget (Bastian, 2006). The performance of local government will be said to be economical if it can minimize the input resources used, namely by avoiding wasteful and unproductive expenditures. Mathematically economic ratios can be calculated as follows (Mahmudi, 2010):

= ( )
The analysis results of the economic performance of the South Sumatra Public Works and Irrigation Service are as follows:

Work Program Efficiency Analysis of the Public Works Department for Irrigation in South Sumatra Province
Efficiency is the relationship between input and output where goods and services purchased by the organization are used to achieve certain outputs. Efficiency can be measured by comparing the ratio between output and input. The greater the ratio means the higher the level of efficiency. Mathematically the measurement of efficiency ratio are as follows (Mahmudi, 2010):

=
The analysis results of the efficiency performance of the Public Works Office for Irrigation in South Sumatra province are as follows:

Effectiveness Analysis of the Work Program of the Irrigation Public Works Service of South Sumatera Province
Effective is the level of program results achievement with the set targets. Effectiveness ratio is the relationship between output and objectives, where effectiveness is measured based on how far the level of output, policies and procedures of the organization reaches the set goals. In simple terms, effectiveness can be measured by comparing the outcome and output. Thus, the formula for measuring the effectiveness ratio (Mahmudi, 2010): = Where outcomes are assessment on the results of each government program output. While output is a government assessment of the output of programs and activities that have been realized. The results of the performance analysis on the effectiveness of the Public Works Agency for Irrigation in South Sumatra Province are as follows:  Qualitative data analysis in this research is conducted for the data obtained through observation data collection techniques. The observation technique was carried out by Participatory Observation with the classification of passive participation. This observation is done by inserting the results of observations made into the observation sheet based on social settings (Olsen, 2012). Observation sheets are developed according to criteria that can be evaluated using the CIPP Model (Stufflebeam, 1983). The criterias which are observed in the observation are; type of activity, quantity of activity and quality of activity that represent elements of Context, Input, Process and Products. Based on the results of qualitative data analysis with CIPP Model, the results obtained as follows: Whereas for 2013, 2014 and 2015 the work program performance was running quite effectively because it had an effectiveness ratio value of above 85% to 100% whereas in 2015 the work program's performance was running less effectively because it had an effectiveness ratio value of 65% to 84% .
Based on the evaluation with the CIPP model approach proposed by (Stufflebeam, 1983), the obtained results as follows:

a. Context Evaluation:
This evaluation analyzes the problems faced by the Public Works Agency for Irrigation in South Sumatra Province as well as the need to implement work programs and budgets that have been prepared. The result of the context evaluation is that the Public Works Agency for Irrigation in South Sumatra Province in determining the work program objectives has been adjusted to the needs of the community. The work program objectives of DPU Watering of South Sumatra province are the result of joint deliberations between the stakeholders and the government. DPUP of South Sumatra Province has been able to identify resources that can be used in implementing work programs that have been prepared.

b. Input Evaluation:
Input evaluation assesses strategies and sources needed and used to achieve the objectives of the work program that has been prepared. The input evaluation shows that the DPUP of South Sumatra Province has determined how to obtain resources in implementing work programs and has measured the competence of human resources who will implement the work program that has been prepared. Weaknesses obtained in input evaluation are not yet found an assessment of strategies for achieving adequate objectives

c. Process Evaluation:
This evaluation will monitor and control the implementation of work programs that have been prepared. DPUP of South Sumatra Province has not been able to carry out procedural defects in the implementation of work programs and work programs that have been developed so far have not been able to detect any incompatibility in its implementation.

d. Product Evaluation:
This evaluation will measure the quantity and quality of work programs that have been implemented. The DPUP of South Sumatra Province has been able to complete the work on time and has a measure of performance achievement, but has not been accurate so that it has not been able to represent the success of the work program properly.

Conclusions and Suggestions:
Based on the description of the data analysis above, it can be concluded as follows: a. The work program at the Irrigation Public Works Office for in South Sumatra Province has largely fulfilled the economic, efficient and effective aspects. And able to complete the work according to the set target b. Based on the evaluation carried out through the CIPP Model approach, the South Sumatra Province Government, especially in the DPUP of South Sumatera Province has been able to run most of the Work Programs well, but the DPUP of South Sumatera Province has not maximized on the assessment of implementing strategies, performance measures, and interpreting performance achievements. The DPUP of South Sumatera Province also does not have a method to detect or predict the defects in procedures and keep the record of procedures that is still running as planned.
Based on the conclusions above, suggestions that can be made as follows: a. The Provincial Government must re-evaluate the implementation of the work program to achieve the overall economic, efficient and effective work program targets. b. The Government of South Sumatra Province can collaborate with local universities, consultants, and parties that have competencies in measuring the work programs so that the work programs that run economically, efficiently and effectively can be felt by the community.