This study aims to describe and analyze planning and budgeting documents at the Regional Finance and Assets Agency of Alor Regency, as well as analyzing the inhibiting factors in efforts to ensure consistency of planning and budgeting documents. This study uses a descriptive method with a qualitative approach, with interactive model data analysis techniques, namely data collection, data condensation, data presentation and conclusion drawing/verification. The results of this study get the consistency of planning and budgeting between work plan documents for fiscal year 2020 with documents for budget work plans for fiscal year 2020 seen from programs, activities and budget plans shows 100% consistency, consistency work plan documents for fiscal year 2020 with budget implementation documents The 2020 budget year shows a 100% consistent program nomenclature in the activity nomenclature showing 85.18% consistency in the budget plan inconsistency occurs, while between the budget work plan Fiscal year 2020 with Budget execution Documents Fiscal Year 2020 the program nomenclature shows 100% consistency, the activity nomenclature shows 85.18% consistency, in the budget plan there is inconsistency. While the inhibiting in the effort of consistency are the lack of quality and quantity of apparatus resources, uncertainty of the budget ceiling, the intervention of the Regional People's Representative Council, social/economic changes and policies from the central government.
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