Analysis of The Implementation of Planning and Budgeting Policies In Achieving Performance Targets of Regional Work Unit (SKPD) In Cirebon City

Abstract

The implementation of planning and budgeting policies in Cirebon Regency plays a crucial role in achieving the performance targets of Regional Work Units (SKPD), yet it continues to face challenges identified by oversight institutions such as the Supreme Audit Agency and the Regional Inspectorate. These challenges include weak synchronization between strategic plans and budget allocations, limited integration of performance-based planning with budgeting, and insufficient human resource capacity in preparing measurable and realistic plans. Using a descriptive qualitative approach with seven key informants from relevant SKPDs, the research examines policy implementation, supporting and inhibiting factors, the relationship between planning and budgeting, and strategies for improvement. The findings indicate that planning and budgeting processes generally comply with national and regional regulations, with planning documents aligned to budgeting instruments. However, issues in document synchronization, staff quality, and budget limitations remain. Despite these constraints, policy implementation has effectively supported performance target achievement, as reflected in a 92.79% attainment rate in 2024, categorized as very high.