Electronic Theses and Dissertation

ANALYSIS OF PLANING AND BUDGET CONSISTENCY ON THE
QUALITY OF GOVERNMENT AGENCY PERFORMANCE
ACCOUNTABILITY REPORTS IN THE SIMEULUE DISTRICT

By
: ABDULLAH MUJAHID
: 2001203010042

Mentor :
NPM
1. Dr. Darwanis, S.E, M.Si, Ak. C.A
2. Dr. Syukriy Abdullah, S.E., M.Si.,Ak.

ABSTRACT


This study aims to determine and study the effect of planning and
budgeting consistency on the quality of the Simeulue District Government Agency
Performance Accountability report. This study used a qualitative method through
interviews with 14 respondents as the Government Agency Accountability Report
Compilation Team in Simeulue Regency which consisted of employees at the
Regional Secretariat Organizational Section, the Development Planning Agency,
the Regional Financial Management Agency and the Simeulue District
Inspectorate. Data analysis in this study used a descriptive qualitative research
method with an inductive approach. Data collection techniques are observation,
interviews and documentation as well as using data reduction analysis
techniques, data presentation and writing conclusions. The results of the study
show that the implementation of Planning and Budgeting as the oldest in the
RKPD refers to the stipulated RPJMD, while disclosed in the Government Agency
Performance Accountability Report has not been fully complied with to be carried
out in accordance with the recommendations given from the results of the
evaluation of the reporting in accordance with the Regulation of the Minister of
Empowerment State Apparatus and Bureaucratic Reform Number 12 of 2015
concerning Guidelines for Evaluation of Implementation of Government Agencies
Performance Accountability Systems. However, the Simeulue Regency
Government needs to improve itself to achieve this target value by implementing
the recommendations contained in the results of the Evaluation on Government
Agencies Performance Accountability given by the Ministry of Administrative
Reform and Bureaucratic Reform of the Republic of Indonesia.
Keywords: planning, budgeting, performance accountability.

ANALYSIS OF PLANING AND BUDGET CONSISTENCY ON THE QUALITY OF GOVERNMENT AGENCY PERFORMANCE ACCOUNTABILITY REPORTS IN THE SIMEULUE DISTRICT By : ABDULLAH MUJAHID : 2001203010042 Mentor : NPM 1. Dr. Darwanis, S.E, M.Si, Ak. C.A 2. Dr. Syukriy Abdullah, S.E., M.Si.,Ak. ABSTRACT This study aims to determine and study the effect of planning and budgeting consistency on the quality of the Simeulue District Government Agency Performance Accountability report. This study used a qualitative method through interviews with 14 respondents as the Government Agency Accountability Report Compilation Team in Simeulue Regency which consisted of employees at the Regional Secretariat Organizational Section, the Development Planning Agency, the Regional Financial Management Agency and the Simeulue District Inspectorate. Data analysis in this study used a descriptive qualitative research method with an inductive approach. Data collection techniques are observation, interviews and documentation as well as using data reduction analysis techniques, data presentation and writing conclusions. The results of the study show that the implementation of Planning and Budgeting as the oldest in the RKPD refers to the stipulated RPJMD, while disclosed in the Government Agency Performance Accountability Report has not been fully complied with to be carried out in accordance with the recommendations given from the results of the evaluation of the reporting in accordance with the Regulation of the Minister of Empowerment State Apparatus and Bureaucratic Reform Number 12 of 2015 concerning Guidelines for Evaluation of Implementation of Government Agencies Performance Accountability Systems. However, the Simeulue Regency Government needs to improve itself to achieve this target value by implementing the recommendations contained in the results of the Evaluation on Government Agencies Performance Accountability given by the Ministry of Administrative Reform and Bureaucratic Reform of the Republic of Indonesia. Keywords: planning, budgeting, performance accountability.