ANALISIS KONSISTENSI PERENCANAAN DAN PENGANGGARAN PADA PEMERINTAH PROVINSI SULAWESI TENGAH

Abstract

The objective of this research are 1) to determine and analyze the consistency between strategic planning and operational planning in Central Sulawesi Government, 2) to determine and analyze the consistency between planning and budgeting in Central Sulawesi Government. The evaluation results are arranged in a matrix Consolidation Planning and Budgeting that include integration between RPJMD with RKPD, RKPD with PPAS and PPAS with APBD of the Central Sulawesi in year 2013, 2014 and 2015. The results of the studi shows that: a) the level of consistency with RPJMD and RKPD program is very good with average of 81.18% b) the level of consistency between RKPD and PPAS programs and activities is very good at 95.58 and 85.01) c) the level of consistency between PPAS and APBD on average is very good at 95% and 91,81% respectively. Meanwile, consistency of budgeting PPAS with APBD decreased in three years period. Factors that cause inconsistencies are 1) low capability of planning staff 2) change in organizational structure 3) additional of programs and activities 4) the lack of leader commitment to maintain budget consistency of 5) lack of detailed cost 6) adjustments policy with The Central Government.