SAPUTRA, ARDI KARIM (2025) ANALISIS KONSISTENSI PERENCANAAN DAN PENGANGGARAN DALAM PENCAPAIAN STANDAR PELAYANAN MINIMAL (SPM) BIDANG PENDIDIKAN DI KABUPATEN BUTON SELATAN = ANALYSIS OF PLANNING AND BUDGETING CONSISTENCY IN ACHIEVING MINIMUM SERVICE STANDARDS (MSS) FOR EDUCATION IN SOUTH BUTON DISTRICT. Thesis thesis, Universitas Hasanuddin.