Planning Consistency Analysis and Palopo City Government Budgeting Year 2016 -2020

This study aims to determine the level of consistency of the regional medium-term program plan (RPJMD) with the local government work plan (RKPD) as a planning document and the consistency of the RKPD and APBD as budget documents as well as the ability of local governments to implement programs and activities listed in the APBD which are designed with a qualitative discriptive research approach using a model Planning and budgeting consolidation matrix (MKPP) with a framework analysis technique of relationships or linkages between planning documents and regional budgeting documents expressed in the form of percentage of linkage with categories: very bad (0 - 19.9%), bad (20% - 39.9%), medium (40% - 59.9%), good (60% - 79.9%) and very good (80% - 100%). The results of this study show that the level of consistency of the RPJMD and RKPD documents of the Palopo City Government within a period of 5 years (2016 -2020) averaged 93.60% or classified as very good, as well as the consistent level between the RKPD and APBD reached an average of 88.58% or classified as very good. Similarly, the level of the government's ability to implement activity programs reached 99.4% with the very good category, and the ability to carry out activities reached 99.1% with the very good

The output of Regional Development planning (Law Number 25 of 2004 concerning SPPN) is outlined in the form of documents consisting of: Regional Long-Term Program Plan (RPJPD), Regional Medium Term Program Plan (RPJMD) and Regional Government Work Plan (RKPD) as well as Strategic Plan (Renstra) and Work Plan document (Renja) as an annual plan document of the Regional Apparatus Organization (OPD) work unit as well as a guideline in preparing budgeting documents that consists of general budget policy documents (KUA), temporary budget ceiling priorities (PPAS), budget work plans (RKA) and Regional Budget Draft (RAPBD/APBD as stipulated in law number 17 of 2003 concerning state finance (UUKN).
Potential inconsistencies between planning and budgeting documents can occur in the form of; (i) there is a program in the regional medium-term development plan (RPJMD) but not in the local government work plan (RKPD) and vice versa, (ii) there is an activity program in the RKPD document but not in the APBD, and vice versa.Inconsistencies in planning and budgeting documents are very likely to occur due to different approaches, where in the process of preparing planning documents the approach is based on the wishes and needs of each stakeholder to be able to realize the Vision and Mission set out in the RPJMD, in the budgeting process the approach is based on the ability or real potential of regional revenue receipts that are expected to spend on regional development needs which is outlined in the budget work plan (RKA) of the regional apparatus organization (OPD) and subsequently becomes the basis for the preparation of the Regional Revenue and Expenditure Budget (APBD) in the coming year.
For this reason, there are previous studies that generally explain that the consistency of planning and budgeting documents in several districts / cities has been very good, including; (i) Research Sridarnilawati et al (2021), Ferdinandus Diri Burin et al (2015), Namira Osrinda andArman Delis (2016), Alferus Sanuari et al. (2015) Based on the description above, the author is interested in examining the consistency of planning and budgeting in Palopo City in 2016 -2020, with the following main problems: How is the consistency between RPJMD and RKPD as a planning document.
How is the consistency between RKPD as a planning document and APBD as a Budgeting document, How is the ability of local governments to implement the program of activities in the APBD.
The objectives of this study are; (i).To determine the consistency between RPJMD and RKPD as planning documents, (ii).To determine the consistency between RKPD as a planning document and APBD as a budget document (iii).To find out how the ability of local governments to implement the program of activities in the APBD.The results or outputs of this research are expected to be a reference for various parties such as local governments which can make it an important information and consideration in formulating the direction and strategy of the general budget policy (KUA) in the future and can be one of the indicators to assess the quality of financial planning and budgeting of Regional Apparatus Organizations in particular and local governments in general

METHODS
The approach and research design used in this study is qualitative discriptive research using secondary data in the form of planning documents in the form of RPJMD and RKPD and budgeting documents in the form of RKA and APBD as variables to be observed and analyzed to assess the level of consistency, then using primary data in the form of main data obtained directly from the object of research through interviews with several directly related respondents / informants with the planning and budgeting process, among others, BAPPEDA regarding regional planning mechanisms / processes and assumptions used in determining programs, activities and indicative ceilings, the Regional Financial Management Agency and the Regional Revenue Agency to obtain information on regional fiscal capabilities and factors that can affect the level of consistency / inconsistency between planning and budgeting documents.
The population in this study is all regional development planning documents consisting of RPJPD, RPJMD, RKPD and Renja OPD as well as all regional budgeting documents consisting of KUA, PPAS, RKA and APBD.Furthermore, the samples in this study are the Regional Medium-Term Development Plan (RPJMD), RKPD, General Budget Policy (KUA and PPAS) and Palopo City Budget for 2016-2020

Data Engineering and Analysis
This research is qualitative descriptive with the aim of revealing events or facts, circumstances, phenomena, variables and circumstances that occur during the research by presenting what actually happened.Sugiyono (2005) states that the descriptive method is a method used to describe or analyze a research result but is not used to make broader conclusions.This research activity includes data collection, data analysis, data interpretation and ultimately a conclusion is formulated that refers to the data analysis.The analysis technique that the author uses in this study is inseparable from the framework of the relationship or relationship between planning documents and regional budgeting documents as follows;

RESULT AND DISCUSSIONS Consistency of RPJMD and RKPD
Consistency between RPJMD and RKPD as planning documents, is an indicator that shows regional commitment to strategic planning (five years) and operational planning (annual).
The number 100 percent indicates the level of conformity and alignment of RPJMD and RKPD documents is very good, which reflects the commitment and consistency of what is planned with what will be implemented in a certain year, thus if in a certain year there is a situation below 100% or more 100% means inconsistency, but nevertheless it is still categorized very well if it is at the level of conformity percentage between 80% to 100%.In the table above, it can be seen that the level of consistency of the RPJMD and RKPD documents of the Palopo City Government within a period of 5 years (2016 -2020) was on average 94,46% + 79,01% + 92,20% + 98% + 104,4% 5 = 93,60 % that is very good, however, in 2017 the percentage of consistency was below the average of 79.01%(good category) with an inconsistency rate of 20.99% or there are 51 RPJMD programs that have not been accommodated in the 2017 RKPD.The situation from 2016 to 2019 on average the number of RKPD programs is lower than the RPJMD Program but is still classified as a very good category because it is still in the range of 90% -100%.

Consistency
For 2020, the situation is very different from previous years, reaching 104.4%, this illustrates that the number of programs in the Palopo City Government RKPD in 2020 was 261 items, greater than the programs in the RPJMD, which was 11 items.

Consistency of the RKPD Program into the Regional Budget
Consistency between RKPD and APBD documents, is an indicator of regional commitment in budgeting what is planned and planning what is budgeted.This indicator also describes the quality of regional planning and expenditure management.In the sense that the higher the suitability of the RKPD with the APBD, the better the planning and management of regional finances To be able to provide more comprehensive information on the consistency of budgeting planning and the ability of regions to implement programs / activities that have been accommodated / stipulated in the APBD, the percentage of programs and activities that are not carried out is further described as follows.In general, the consistency between RPJMD and RKPD as annual operational planning documents is in the very good category, which is in the range of an average percentage of 93.60%, as well as the relationship or level of consistency between the RKPD as a planning document and the APBD as a budgeting document of the Palopo City Government in 2016-2020 is in the very good category which reached 88.58% or in other words, there are still 1.42% of programs in the RKPD that have not been accommodated in the APBD.
Based on data and interviews with several parties related to the planning and budgeting process, information and explanations were obtained on the factors that affect the level of consistency of Palopo City Government planning and budgeting, including; 1. Real fiscal capacity is not in accordance with the indicative ceiling estimated to finance existing programs/activities in the RPJMD and RKPD.
2. The existence of programs/activities whose funds are sourced from the Special Allocation Fund (DAK) has been accommodated in the local government work plan document, but not in the regional medium-term development document (RPJMD).
There are aspirations for proposed community needs that are considered very priority and urgent to be budgeted, but are not in the local government work plan document.

CONCLUSION
The achievement of increasing the consistency of the RPJMD and RKPD documents of the Palopo City Government in the period 2016-2020 (5 years) averaged 93.60% in the very good category , as well as the level of consistency between the RKPD and APBD reaching an average of 88.58% in the very good category.Meanwhile, the percentage of the government's ability to implement activity programs reached 99.4% with the very good category , and the ability to carry out activities has reached 99.1% also with the very good category.
concerning the National Development Planning System (SPPN) and Law number 17 of 2003 concerning State Finance (UUKN).
Figure2; Framework of relationship between RPJMD, RKPD and RKA/APBD Note: Consistency occurs if there is a match betweenRPJMD and RKPD and RKPD and  APBDNext to see the level of consistency and compatibility between planning and budgeting documents.The author uses the planning and budgeting consolidation matrix (MKPP) which is prepared by integrating planning and budgeting documents as follows.

Table 3 :
Percentage of Consistency of RKPD Program into Palopo City Regional Budget Year 2016 -2020In the table above, it can be seen that the percentage of consistent RKPD and APBD of Palopo City over a period of five years with an average: = 88.58 % This illustrates that the number of programs planned in the RKPD has not been fully accommodated in the APBD due to limited fiscal capabilities, https://ejournal.iainpalopo.ac.id/index.php/alkharaj181 https://doi.org/10.24256/kharaj.v5i2.3813

Table 4 :
Percentage of Unimplemented Programs/Activities in Palopo City Year 2016 -2020 , the percentage of activities that are not carried out within five years is = 0.90%, this situation also illustrates that the percentage of activities carried out each year reaches 99.10% 5= 0,6 % very good category, Similarly, in the implementation of https://doi.org/10.24256/kharaj.v5i2.3813activities