CONSISTENCY ANALYSIS OF PLANNING AND BUDGETING AND THEIR IMPLICATIONS ON PERFORMANCE ACHIEVEMENTS AT BAPPEDA OF NAGAN RAYA REGENCY

This study aims to determine how consistent planning and budgeting is and aims to see performance achievements at the Regional Development Planning Agency of Nagan Raya Regency in 2018-2020. In calculating the suitability between programs and script activities carried out using the Consolidated Planning and Budgeting Matrix (MKPP) as well as the causes of non-synchronization between programs and activities between scripts carried out by detailed interviews. Obtaining requests for reading on orders between planning and budgeting manuscripts at Bappeda Kbaupaten Nagan Raya is adequate. The best fit is in the RKA and DPA texts. The cause of the inconsistency is caused by programs and activities that are not in sync with each other as well as technical obstacles in the field and the transfer of necessary central funds. The results of the analysis of performance in the Bappeda of Nagan Raya Regency as a whole, programs, and activities that have been determined. 
 

cycle must be carried out by an organizer who is proficient in his field. The 2004 SPPN stipulates that there are 5 (five) improvements to the preparation of archives that must be prepared by structuring agencies at the public and provincial levels, 1) Public/Regional Long-Term Development Plans (RPJMN/D) which are long-term archives for a period of time year. 2) The Community/Regional Medium-Term Development Plan (RPJMN/D) is a medium-term structuring archive for the next 5 years that contains a substantial description of the vision and mission of the regional head (for the common interest, at the regional and city levels). 3) Restra Inti, referred to as Restra for Regional Apparatus Work Units (Restra SKPD) which contains a description of the vision and mission of the head of the SKPD which is then obtained from the vision and mission of the Regional Government. The Head of Restra SKPD is more detailed in nature, that is, it comes to training because the extension is simpler, in accordance with the capacity and main obligations (tupoksi) of the organization concerned. Restra SKPD is a development of SKPD which compiles archives for a period of 5 years. 4) Government Work Plan (RKP) or Local Government Work Plan (RKPD) is an arrangement that describes the RPJM that contains strategies, projects and implementation for one year in accordance with the assets that can be accessed in that year, especially reserves. Then the RKPD is used as the basis for the preparation of the Regional Revenue and Expenditure Budget Plan (RAPBD). 5) Institutional Work Plans (RENJA) or Work Plans for Regional Apparatus Work Units (Renja SKPD), which are also an annual functional arrangement that contains a description of the restra made by each SKPD in accordance with its main tupoksi.
There are several details of the budgeting script that must be made, namely: 1) the general APBP policy (KUA) is a text that contains regulations for the division of income, expenditure and costs for a period of one year. 2) Priority and Temporary Budget Ceiling (PPAS) is a draft of the priority program and is a cost limit aimed at SKPD so that all programs become a reference for the implementation of preparing SKPD work plans and budgets (RKA-SKPD) before the Regional House of Representatives (DPRD) agree on this matter. 3) The Regional Revenue and Expenditure Budget (APBD) is the annual financial agenda of the regional government which is then approved by the DPRD and determined by regional regulations, namely for a period of one year, from January 1 to December 31. 4) The Work Plan and Budget (RKA) is a planning and budgeting document that contains income plans, expenditure plans, SKPD programs and activities as well as a financing plan as the basis for the preparation of the APBD. 5) The Budget Implementation Document (DPA) is a document that contains the income and expenditure of each SKPD which is then used as the basis for budget implementation by budget users.
Then, at the stages of implementing the steps for regulating provincial expenditures, in particular: 1) submission of environmental government arrangements identified with the overall APBD approach in the following fiscal year, particularly as a reason for planning the APBD Draft, the overall APBD strategy is directed by the RKPD.
During the preparation of the RKPD, it is carried out through the completion of the Development Planning Deliberation (Musrenbang) which is carried out by the components of the public authority and subsequently includes or stimulates important regional goals, including universities, skilled affiliations, customs. pioneers, nonlegislative associations (NGOs), strict pioneers and the business world. 2) then, at that time the DPRD held a discussion related to the overall APBD strategy which was approved by the regional government, especially in the primary discussion of the RAPBD for the next fiscal year. 3) then, after that it depends on the overall preparation of the APBD which is not standard and agrees with the DPRD, then at that time the public body and DPRD review the Needs and Roof of Non-Fixed Expenditures (PPAS) which are then used. as a source of perspective in each SKPD. 4) The SKPD leadership who is the client of the later expenditure, then prepares the next year's RKA-SKPD, while still referring to the Short Expenditure Needs and Roof (PPAS) which have been controlled by the regional government and DPRD. 5) then the RKA-SKPD is then forwarded to the DPRD to be discussed in the implementation of the RAPBD primary discussion. 6) In addition, the consequences of the RKA-SKPD discussion are then conveyed to important officials in charge of regional accounts, particularly as material for the preparation of the provincial guideline draft (perda) which is identified with the APBD of next year. 7) the environmental government makes entries in accordance with the draft regional guideline (perda) of the APBD which is added with clarifications and supporting files to the DPRD. 8) then, at that time the dynamics chosen by the DPRD related to the draft regional regulation on APBD are finalized no later than one month before the implementation of the fiscal year.

Research Approach and Design
The approach and design that will be used in this research is descriptive qualitative research. In this study, data analysis was carried out in several stages as follows: 1. Collecting some data obtained in the field, both secondary and primary data and also the results of the study of related manuscripts in this study.
2. In resolving the problem of synchronizing planning and budgeting at the Regional 3. In determining the suitability of the texts, it is done by synchronizing between programs and activities as a whole. Activities are considered synchronous if they both have the same concerns, in other words they have the same goals and objectives. Measuring the consistency of programs and activities can be simplified as follows: The suitability of planning with budgeting is seen based on the suitability between priority texts and PPAS, RENJA, RKA and DPA.

Conformity of PPAS Priority Manuscripts with RENJA
The suitability of the PPAS manuscript with the National Development Planning Agency for Nagan Raya Regency 2018 -2020 can be seen in the table below: In 2019 from the achievement of targets, programs and activities by the Regional Development Planning Agency of Nagan Raya Regency have been carried out well, although there were several planned activities that were not carried out due to delayed central funds, and the total budget in 2019 was Rp. 21,753,542,308,-(Twenty-one billion seven hundred fifty-three million five hundred forty-two thousand three hundred and which is equivalent to 69.31%. Low budget uptake due to delayed central transfers so that the realization of activities in 2019 will be realized in the 2020 budget year.

Achievement of Performance and Realization of Bappeda Budget of Nagan Raya Regency in 2020
In 2020 from the achievement of targets, programs and activities by the Regional

Achievements of Bappeda Nagan Raya Regency
From the results of the analysis of the suitability of planning and budgeting that has been carried out, it can be described as follows: a From interviews obtained, it was found that there were discrepancies caused by several planned activities not being carried out due to technical constraints in the field as well as activities that were not accommodated and also low budget absorption due to delayed central transfers and also influenced by low human resources (HR). . 2. From the analysis of the suitability of the RKA with the DPA of Bappeda Nagan Raya Regency in 2018-2020, it has proven very good and appropriate results. From the results of the analysis, it shows that the suitability between programs is 100% and the results of the analysis between activities are 100%, which is a very good result, meaning that all programs and activities in the RKA and DPA are compatible between the two. This proves that the preparation of the DPA is based on the RKA completely.
3. The highest consistency is in the RKA and DPA reports. All programs and activities in RKA and DPA are in sync. And for the suitability of PPAS and RENJA and RKA it is still not in sync because programs and activities are still not compatible between the texts.
4. From interviews obtained, it was found that the discrepancy was caused by several planned activities not being carried out due to technical constraints in the field as well as activities that were not accommodated and also low budget absorption due to delayed central transfers and also influenced by low human resources ( HR).

From the results of the study of performance achievements in the Bappeda of
Nagan Raya Regency, the 2018 fiscal year has been carried out well, in other words, 83.42% have been realized. In the 2019 fiscal year it has also been carried out well despite obstacles due to low budget absorption caused by delayed central transfers, in other words only 69.31% has been realized and in the 2020 fiscal year the achievements have also been good, in other words it has been realized amounted to 95.54%.
6. implications for the consistency of planning and budgeting on performance achievements at the Regional Development Planning Agency of Nagan Raya Regency, namely the implementation of all performance targets that have been set.