The research aimed to analyze the synchronization of regional development planning documents of regencies and cities in North Sumatera upon the enactment of the System of National Accounts (SNA) 2008. This research was undertaken by conducting a survey and direct field identification in Local Development Board (Bappeda) in several regencies and cities in North Sumatera, which were selected using purposive sampling. The research variables consisted of the behavior of the institution units and their activities, namely production, consumption, and accumulation of assets in the form of useful analyses related to the exchange of goods, services, and assets between the institution units in the form of transactions listed in the calculation system of Product Domestic Regional Bruto (PDRB) based on the SNA 2008. Local Budget Revenue and Expenditure (APBD) documents are simultaneously considered as a benchmark for SNA-based PDRB. Budget documents are partially considered as a benchmark for SNA-based PDRB. The core of the SNA is the production of goods and services. These goods and services are used for consumption in the balance sheet period, or accumulated to be used in the subsequent period. Simply put, the total value added generated by a manufacturer is the amount of PDB. Revenues derived from PDB are distributed to various economic actors or groups of economic actors as revenues.

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