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Consistency of Planning and Budgeting of Basic infrastructure in West Java Province

Economics Development Analysis Journal · Vol. 8 No. 1 (2019) · hlm. 65–80

DOI
10.15294/edaj.v8i1.28129
ISSN
2252-6560
Terbit
2019-03-22
Penerbit
Economics Development Department, Universitas Negeri Semarang, Indonesia
Bahasa
eng

Abstrak

Planning and budgeting play an essential role in achieving development goals in the national and regional scale, especially fundamental development such as infrastructure. Development planning documents through the Medium-Term Expenditure Framework (MTEF) approach presents the relationship between policy priorities and available budgets. The development planning document is implemented annually through the Regional Development Budget (APBD) through a Public Expenditure Management (PEM) approach. Consistency between the two documents is needed to achieve development goals. The purpose of this study is to analyze the consistency between the MTEF and PEM in the Regional Medium Term Development Plan (RPJMD) and the realization of the APBD on basic infrastructure in West Java Province during the period 2016-2017. The research used a method of comparing programs and budgets according to the number, variance, and percentage of changes between MTEF and public budget management and Analytic Hierarchy Process (AHP). The results showed that the MTEF and PEM in infrastructure in West Java were not consistent. The difference was caused by the difference in agreement; where MTEF is an agreement between the executive only and PEM is approved by the executive and legislative. Keywords: Consistency, MTEF, PEM, planning and budgeting, infrastructure, AHP.

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  • Padjadjaran University
  • Ministry of Finance
  • Jenderal Soedirman University
  • Badan Pusat Statistik
  • Australian National University
  • Kangwon National University
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Rekan penulisOrganisasiArtikel bersama
Adhitya WardhanaPadjadjaran University3
Sutyastie Soemitro RemiPadjadjaran University3
Ferry HadiyantoPadjadjaran University2
Sandi Asep RamdaniMinistry of Finance1
Lilis Siti BadriahJenderal Soedirman University1
Armida Salsiah AlisjahbanaPadjadjaran University1
Yudha Hadian NurAfiliasi tidak diketahui1
Herlina RoselineAfiliasi tidak diketahui1
Muhammad Bayu Permana RosiyanAfiliasi tidak diketahui1
Ade Marsinta ArsaniBadan Pusat Statistik1
Haposan Indra Wesly PasaribuMinistry of Finance1
Fadlan FadlanAfiliasi tidak diketahui1
Militcyano Samuel SapuletteAustralian National University1
Bayu Rizky PratamaKangwon National University1
Teguh SantosoPadjadjaran University1
Aurelia Puteri ArfitaPadjadjaran University1
Vita Erika PratiwiPadjadjaran University1
Abdul HadiPadjadjaran University1
Putri Novita SinambelaPadjadjaran University1
Novi BriliyantiPadjadjaran University1
Sendy Aristiana SupriatnaPadjadjaran University1
Ahmad Tito NugrohoPadjadjaran University1
Alfiah HasanahPadjadjaran University1
Siti HudaepahPadjadjaran University1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/edaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc)
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	<dc:title xml:lang="en-US">Consistency of Planning and Budgeting of Basic infrastructure  in West Java Province</dc:title>
	<dc:creator>Kharisma, Bayu</dc:creator>
	<dc:creator>Wibowo, Kodrat</dc:creator>
	<dc:description xml:lang="en-US">Planning and budgeting play an essential role in achieving development goals in the national and regional scale, especially fundamental development such as infrastructure. Development planning documents through the Medium-Term Expenditure Framework (MTEF) approach presents the relationship between policy priorities and available budgets. The development planning document is implemented annually through the Regional Development Budget (APBD) through a Public Expenditure Management (PEM) approach. Consistency between the two documents is needed to achieve development goals. The purpose of this study is to analyze the consistency between the MTEF and PEM in the Regional Medium Term Development Plan (RPJMD) and the realization of the APBD on basic infrastructure in West Java Province during the period 2016-2017. The research used a method of comparing programs and budgets according to the number, variance, and percentage of changes between MTEF and public budget management and Analytic Hierarchy Process (AHP). The results showed that the MTEF and PEM in infrastructure in West Java were not consistent. The difference was caused by the difference in agreement; where MTEF is an agreement between the executive only and PEM is approved by the executive and legislative.
&amp;nbsp;
Keywords: Consistency, MTEF, PEM, planning and budgeting, infrastructure, AHP.</dc:description>
	<dc:publisher xml:lang="en-US">Economics Development Department, Universitas Negeri Semarang, Indonesia</dc:publisher>
	<dc:date>2019-03-22</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/edaj/article/view/28129</dc:identifier>
	<dc:identifier>10.15294/edaj.v8i1.28129</dc:identifier>
	<dc:source xml:lang="en-US">Economics Development Analysis Journal; Vol 8 No 1 (2019): Economics Development Analysis Journal; 65-80</dc:source>
	<dc:source>2252-6560</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/edaj/article/view/28129/12988</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2019 Economics Development Analysis Journal</dc:rights>
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