Vol. 2 No. 3 (2026): June
Articles

ANALYSIS OF THE ROLE OF THE PLANNING DIVISION IN PREPARING BASIC EDUCATION BUDGETS AT THE EDUCATION OFFICE OF MESUJI REGENCY

PDF
  • Sinta Oktavia Pratiwi,
  • M. Oktavianur
Sinta Oktavia Pratiwi
Dinas Pendidikan Kabupaten Mesuji
M. Oktavianur
Universitas Bandar Lampung

Published 2026-06-16

Keywords

  • Role, Planning Division, Budget, Basic Education

Abstract

This study used a descriptive qualitative research method. The method was applied to describe and qualitatively examine the role of the Planning Division in preparing basic education budgets at the Education Office of Mesuji Regency. All data were obtained directly from field informants through interviews and document studies. The findings show that: (1) in the dimension of goal and priority setting, budget preparation has been directed to align with basic education needs, regional development priorities, and education service targets; (2) in the dimension of program and budget synchronization, there is alignment among programs, activities, indicators, targets, and budget allocations so that each basic education program has realistic and appropriate budget support; (3) in the dimension of performance indicator preparation, every program and activity has clear, measurable, and relevant indicators; (4) in the dimension of efficiency and resource allocation, budget use has been directed to be more targeted, economical, and priority-based; and (5) in the dimension of control and evaluation, the suitability between plans, implementation, budget realization, and performance achievements has been monitored. Inhibiting aspects include limited data, limited budget, weak interdivisional coordination, performance indicators that are not yet outcome-based, resource allocation that is not fully targeted, and evaluation that remains administrative.

PDF

References

  1. Biddle, B. J. (2019). Recent Developments in Role Theory. Annual Review of Sociology.
  2. Linton, R. (1936). The Study of Man. New York: Appleton-Century.
  3. Mardiasmo. (2018). Akuntansi Sektor Publik. Yogyakarta: ANDI.
  4. Merton, R. K. (2019). Social Theory and Social Structure. New York: Free Press.
  5. Nawawi, Hadari. (2022). Manajemen Strategik Organisasi Non Profit Bidang Pemerintahan. Yogyakarta: Gadjah Mada University Press.
  6. Public Administration. (2019). Perencanaan dan Penganggaran Berbasis Kinerja dalam Sektor Publik. Jurnal Administrasi Publik, 5(2).
  7. Public Sector Accounting. (2020). Analisis Peran Perencanaan dalam Penyusunan Anggaran Pemerintah Daerah. Jurnal Akuntansi dan Keuangan Daerah, 12(1).
  8. Robbins, Stephen P., & Coulter, M. (2016). Management. New York: Pearson Education.
  9. Robbins, S. P. (2018). Organizational Behavior. New Jersey: Prentice Hall.
  10. Rubin, Irene S. (2020). The Politics of Public Budgeting: Getting and Spending, Borrowing and Balancing. Public Administration Review.
  11. Sarwono, S. W. (2015). Psikologi Sosial. Jakarta: Salemba Humanika.
  12. Siagian, Sondang P. (2024). Manajemen Sumber Daya Manusia. Jakarta: Bumi Aksara.
  13. Soekanto, S. (2022). Sosiologi Suatu Pengantar. Jakarta: Rajawali Pers.
  14. Wildavsky, Aaron. (2019). The Politics of the Budgetary Process. Public Administration Review.