Analysis of Synchronization of Planning, Budgeting and Accountability Documents Case Study on SKPA of MSME (Micro, Small, and Medium Enterprises Aceh)

Radius Priatama; Syukriy Abdullah; Mulia Saputra

doi:10.59890/ijaeam.v3i5.76

Authors

Radius Priatama Universitas Syiah Kuala
Syukriy Abdullah Universitas Syiah Kuala
Mulia Saputra Universitas Syiah Kuala

DOI:

https://doi.org/10.59890/ijaeam.v3i5.76

Keywords:

Synchronization, Planning, Budgeting, Accountability, Small Medium Enterprises, Aceh

Abstract

This study aims to analyze the synchronization of planning, budgeting, and accountability documents in the context of the Aceh Cooperatives and Small Medium Enterprises (SMEs) Office (SKPA). Employing a qualitative approach, this research utilizes a case study methodology, gathering data through interviews, observations, and document analysis. Key informants include the Head of SKPA, the Financial Subdivision Head, the Treasurer, operational staff, and representatives from cooperative associations. Data analysis involves thematic analysis, coding, and triangulation to enhance reliability and validity. The research findings reveal that the strategic planning documents (Renstra), annual work plans (Renja), and accountability reports (LAKIP) exhibit substantial disconnection, resulting in misallocated resources and ineffective implementation. It is identified that political dominance through budget aspirations (POKIR), fragmented inter-unit coordination, dysfunctions in the regional planning information system (SIPD), and passive leadership significantly contribute to this issue. Consequently, the lack of integration among these documents has negatively impacted the competitiveness of small enterprises in Aceh, evidenced by a decline in cooperative trust and high dissolution rates. In conclusion, without cohesive synchronization of planning, budgeting, and reporting, institutional frameworks are unable to produce the desired socio-economic impacts. This study emphasizes the necessity for structured integration and proactive leadership to enhance the effectiveness of policies aimed at empowering cooperatives and SMEs

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