Analisis Perencanaan Anggaran Dalam Meningkatkan Kinerja Keuangan Pada BKPSDM Serdang Berdagai

Abstract

This study aims to analyze the role of budget planning in improving the financial performance of the Personnel and Human Resources Development Agency (BKPSDM) of Serdang Bedagai Regency for the 2023–2025 period. The research employs a qualitative descriptive approach with a case study method. Informasi  were collected through in-depth interviews with four informants directly involved in the budgeting process, as well as documentation of budget realization reports. Financial performance was measured using effectiveness and efficiency ratios based on the Value for Money concept. The findings reveal that financial performance fluctuated significantly, with an effectiveness ratio of 69.84% (less effective) in 2023, increasing to 96.03% (effective) in 2024, then decreasing to 87.90% (fairly effective) in 2025. The efficiency ratio showed 69.84% (efficient) in 2023, 96.03% (less efficient) in 2024, and 87.90% (fairly efficient) in 2025. Budget planning plays a crucial role as a planning tool, control tool, and performance evaluation tool. Mature budget planning contributed to significant improvements in budget absorption, particularly from 2023 to 2024. However, inconsistent planning quality, external policy changes, and technical constraints remain the main causes of performance fluctuations. This research recommends strengthening human resource capacity, improving coordination, and anticipating policy changes to achieve more stable financial performance.