This research aims to analyze the realization of the operational budget at the Class I Non TPI Depok lmigration Office for the 2023-2024 budget year, with a focus on the !eve! of effectiveness and efficiency of budget realization, identifying the factors causing deviations, as well as !he i111pf ications for operational performance. The me/hod used is quantitati, e and qualitative descriptive, with a cause study approach through budget documel1f analysis.
The research results show that although the operational budget abso,ption rate is quite high, there are significant deviations in several budget items, such as capital expenditure and goods e.,7;endit11re, due to inadequate planning, administrative constraints and changes in operational needs. The main factors that influence budget realization include the qua/if) of planning, limited human resources, and sub-optimal coordination between units. This finding is in line with Rudianto's (202J) theory, 11 hich emphasizes the importance of budget management based on real needs (,1eeds-based budgeting) and transparency in budget implementation. Apart from that, Habibi (2021) highlights the important role of employee spending as the main component in supporting operational activities of government agencies.
Strategic recommendations from this research include improving the quality of planning based on actual data, strengthening monitoring and evaluation systems, and implementing a flexible budget system to anticipate sudden changes in needs. By implementing these steps, it is hoped that operational budget management can be more effective, efficient and accountable, thereby s11ppor1;,1g improvements in the quality of public sen ices at Jhe Class I Non TPI Depok Immigration Office.
Keywords: Operational Budget, Effectiveness, Efficiency, Budget Realization, Financial Management.