Abstract
This study aims to determine the effect of planning, budgeting and budgeting participation on the performance of regional work units in Pidie Jaya Regency. This study uses a quantitative approach, the method used is a survey method. Data collection in this study is a systematic and standard procedure to obtain the data needed in the study obtained by distributing questionnaires to 104 selected respondents. The results showed that planning had a positive and insignificant effect on the performance of regional apparatus in Pidie Jaya Regency, budgeting had a positive and significant effect on the performance of regional apparatus in Pidie Jaya Regency and Participation in Budgeting had a positive and insignificant effect on the performance of regional apparatus in Pidie Jaya Regency.
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