Mohamad Khusaini
Consistency of planning and budgeting in local government has become a fundamental concern in Indonesian development. Fiscal decentralisation entails shifting some responsibilities for planning and budgeting to lower levels of government such as district and city. This research aims at investigating and analysing the consistency between planning and budgeting at some districts and cities in Indonesia. Conducted descriptive-comparative analysis indicated that since implementation of fiscal decentralisation lead to greater role of local government in determining planning and budgeting. Generally, the consistency of local planning with the national priorities issue is relatively high. However, there is little consistency between RKPD and RAPBD both in programme formulating and budget execution. Conversely, there is a high level of consistency between KUA-PPAS and RAPBD both in programme and budget. Copyright © 2014 Inderscience Enterprises Ltd.
Department of Economics, Faculty of Economics and Business, Brawijaya University, East-Java, Jalan Mayjen Haryono No. 165 Malang, Indonesia
