THE EFFECT OF BUDGET PLANNING AND BUDGET EVALUATION ON SOCIAL SERVICES PERFORMANCE OF KARAWANG DISTRICT

Abstract: The Effect of Budget Plannng and Budget Evaluation On Social Service performance of karawang District. The purpose of this study was to determine the effect of Budget Planning and Budget Evaluation on the Performance of the Social Service in Karawang Regency. Sampling in this study using of 150 respondents. The data collection technique uses a survey method with a questionnaire tool. Data analysis was performed by validity test, reliability test, descriptive analysis and verification analysis with multiple linear regression. The results of this study show that simultaneously with statistical tests it shows that budget planning and budget evaluation have a significant effect on the performance of the Social Service of Karawang Regency. In addition, partially budget planning has a significant effect on the performance of the Social Service of Karawang Regency, budget evaluation has a significant effect on the performance of the Karawang Regency Social Service. Keywords : Budget Planning, Budget Evaluation, Performance Abstrak: Pengaruh Perencanaan Anggaran dan Evaluasi Anggaran Terhadap Kinerja Dinas Sosial Kabupaten Karawang .Tujuan penelitian ini adalah untuk mengetahui pengaruh Perencanaan Anggaran dan Evaluasi Anggaran terhadap Kinerja Dinas Sosial Kabupaten Karawang. Pengambilan sampel dalam penelitian ini menggunakan sampel sebanyak 150 responden. Teknik pengumpulan data menggunakan metode survei dengan alat angket. Analisis data dilakukan dengan uji validitas, uji reliabilitas, analisis deskriptif dan analisis verifikatif dengan regresi linier berganda. Pengolahan data menggunakan aplikasi software SPSS Versi 20. Hasil penelitian ini menunjukkan bahwa secara simultan dengan uji statistik menunjukkan bahwa perencanaan anggaran dan evaluasi anggaran berpengaruh signifikan terhadap kinerja Dinas Sosial Kabupaten Karawang. Selain itu, secara parsial perencanaan anggaran berpengaruh signifikan terhadap kinerja Dinas Sosial Kabupaten Karawang, evaluasi anggaran berpengaruh signifikan terhadap kinerja Dinas Sosial Kabupaten Karawang. Kata Kunci: Perencanaan Anggaran, Evaluasi Anggaran, Kinerja


INTRODUCTION
Social problems in Indonesia are still a concern among the public. Social welfare that exists in each region is a concrete problem that needs to be addressed, one of  The implementation of social welfare shows the performance of the Karawang Regency Social Service.
An agency's performance shows a fairly close relationship with an assessment of the success or failure of an agency. So that if the performance is good, then the level of success of the agency will be good, as according to Armstrong and Baron (1998: 150) in Wibowo (2010:70) suggesting that performance is about doing work and the results achieved from that work. According to Dwiyanto (2002)  be interpreted as a process for preparing a budget. APBD budget can be interpreted as the annual financial plan of the Regional Government which is discussed and agreed upon jointly by the regional government and the DPRD and determined by regional regulations.

Budget Evaluation
According to Mulyono  According to Kenis in Adhimas (2016) evaluation is an action taken to trace the deposit of the department's budget and is used as a basis for department performance research. This will affect the behavior, attitude and performance of the manager.
According to Tse (1979) in Adhimas (2016) explains that the evaluation basically has four objectives, namely: 1. Make sure that the real performance matches expected performance.

Makes it easy to compare individual
performance with one another.
3. The performance evaluation system can trigger a danger signal, signaling problems that might occur.
4. To assess management policies in making decisions.

Research Hypothesis
Based on the theory and framework of thinking, the authors propose the following research hypotheses: 1. There is a effect of the Budget Planning and on Performance.
2. There is a effect of the Budget Evaluation on Performance.

There is a effect of Budget Planning and
Budget Evaluation on Performance.

Data Validity Test
The validity of a data relates to the degree of accuracy between the field data and the data reported by the researcher. To obtain valid data in quantitative methods, it is necessary to test the validity of the instrument. The validity of the instrument describes the level of the instrument that is able to measure what will be measured (Suharsimi, 2003:219 The results of the normality test can be seen on Asympt.Sig. (2-tailed) shows a significance level greater than α = 0.05, namely 0.360> 0.05, which means that the data is normal distributed.

Data Transformation
Data transformation is an effort made with the main objective of changing the measurement scale of the original data into another form so that the data can fulfill the assumptions underlying the statistical analysis, so that the data is ready for analysis.
Considering that the analysis used is path analysis, it is required that the measurement scale used is at least an interval scale.
Because the data obtained from the research instrument is ordinal data, so that the relationship can be analyzed, the data must be transformed from ordinal to interval by using the method of successive interval (MSI).

Descriptive Analysis
Scale ranges with a sample of 150 employees using the following formula:

Validity and reliability test results
This analysis is to determine the level of validity can be seen in the processed data.

Testing the research instrument both in terms of validity and reliability of 150 respondents.
This instrument is declared valid if the rcount> rtabel Sugiyono (2014: 121) and for reliability if the Cronbach's Alpha value is > 0.60 (Ghozali, 2009:46) Test the validity and reliability of the

Budget Planning variable (X1)
Based on the results of data analysis, the research results are obtained as in the table 3.

Test the validity and reliability of the Budget Evaluation variable (X2)
Based on the results of data analysis, the research results are obtained as in the

Multiple Linear Regression Analysis test results
Multiple linear regression analysis is used to prove the extent of the influence between budget planning, budget evaluation and performance.      In addition, this study is in accordance with the results of previous research conducted by Salbiah and Rizky (2012) which states that budget evaluation has a significant positive effect on performance, and the results of previous research by (Jalaluddin & Dafi, 2009) stated that budget evaluation has a positive and significant effect with a significance value. of 0.000 <0.05.

Effect of Budget Planning and Budget Evaluation on Performance
The effect of budget planning and budget evaluation simultaneously on performance at 3. Performance in the Karawang regency social service which is already good must be maintained, even more so. The low indicator, which is not good enough in the organization's ability to recognize priority programs, must be improved by arranging priority programs by taking into account the social welfare problems that are happening in the community.