Evaluation of Financial Budget Management at the Gresik Regency National Narcotics Agency (BNN)

Abstract

This study aims to analyze the management of budget absorption and its implications for budget performance at the National Narcotics Agency (BNN) of Gresik Regency during the 2015–2025 period. The research employed a qualitative case study approach to gain an in-depth understanding of the budget management process in its actual organizational context. Data were collected through semi-structured interviews with six key informants directly involved in budget planning, implementation, monitoring, and evaluation. Supporting data were obtained from budget documents, performance reports, and relevant regulations. Data were analyzed using data reduction, data display, and source triangulation techniques. The findings reveal that budget absorption management at BNN Gresik Regency has been carried out systematically through the stages of planning, implementation, monitoring, and evaluation. However, the optimization of budget absorption is still constrained by limited budget allocations, government expenditure efficiency policies, and changes in program priorities determined by the central government. The study also indicates that budget absorption has implications for budget performance and program implementation. Nevertheless, the level of budget realization alone does not fully determine organizational performance. The achievement of performance is also influenced by program effectiveness, target accuracy, and the benefits generated for stakeholders and society. Therefore, budget performance assessment should consider not only financial realization but also the achievement of program outputs and outcomes.