Alignment of Planning and Budgeting Processes and Its Influence on Performance Target Attainment at the Regional Development Planning Agency of Kendari City
Keywords:Achievement, Performance Targets, Planning and Budgeting, Regional Development Planning
This study endeavors to undertake an examination of the coherence existing between the planning and budgeting processes, as well as the resultant advantages accrued within the framework of a Regional Government Agency. The synchronization of planning and budgeting within such an agency plays a pivotal role in the overall success of municipal fiscal management. The focal point of this investigation centers on the Development Planning Agency at the sub-national level within Kendari City. The assessment of consistency between planned programs and executed activities is conducted through the utilization of the Planning and Budgeting Consolidation Matrix, complemented by an exploration of factors causing discrepancies through in-depth interviews. The analytical findings reveal that, on the whole, there exists a high degree of consistency between the planning and budgeting documents within the Development Planning Agency at the sub-national level in Kendari City. Specifically, the documents showing the highest degree of alignment are the Work Plan Budget, commonly referred to as Rencana Kerja Anggaran (RKA), and the Budget Implementation Fund, denoted as Dana Penyelenggaraan Anggaran (DPA). However, factors contributing to inconsistency primarily stem from government strategic policy areas, political interests, fiscal constraints, a dearth of qualified planning officials, and a lack of commitment to maintaining the continuity of planning and budgeting processes. Furthermore, an evaluation of performance achievements within the Development Planning Agency at the sub-national level in Kendari City illustrates that, in general, the agency has made progress in achieving its objectives, with programs and activities aligning satisfactorily with pre-established targets.
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