ANALYSIS OF BUDGET MANAGEMENT EFFECTIVENESS IN SUPPORTING PERFORMANCE ACHIEVEMENT OF THE ORGANIZATION FOR EARTH SCIENCES AND MARITIME (ORKM), NATIONAL RESEARCH AND INNOVATION AGENCY

<p>This report examines the effectiveness of budget management at the Organization for Earth Sciences and Maritime (ORKM), a research organization under Indonesia's National Research and Innovation Agency (BRIN), during fiscal year 2025. The analysis is motivated by an apparent tension in ORKM's reported figures: a budget realization rate of approximately 87.4% (IDR 11.003 billion against a ceiling of IDR 12.59 billion) coexisted with full achievement of DIPA-funded output targets and a Budget Execution Performance Indicator (IKPA) score of 95.80, categorized "very good." Rather than treating this combination as self-evidently positive, the report interrogates it using document analysis of ORKM's internal planning and performance records (Terms of Reference, Work and Budget Plans, DIPA, and the 2025 Performance Report) together with participatory observation gathered during a practical work placement with ORKM's Program and Finance Team from June 29 to August 29, 2026. Effectiveness is assessed through Duncan's (1973) three-dimensional framework (goal attainment, integration, and adaptation) supplemented by a SWOT analysis to derive development strategies. The findings indicate that ORKM's budget management is effective in a qualified sense: output achievement and inter-document integration are strong, and the organization adapted successfully to shifts in grant disbursement schedules, yet component-level IKPA scores reveal a persistent planning weakness in the correspondence between the Cash Disbursement Plan (RPD) and actual realization, particularly for grant transactions. The report concludes that a single aggregate metric, whether the absorption rate or the IKPA score, is insufficient to characterize budget effectiveness, and recommends that ORKM prioritize strengthening RPD planning accuracy and digitalizing its verification workflow. As an internship-based report grounded in secondary documents and observation rather than primary data collection, the analysis is interpretive in nature and intended as a foundation for further empirical inquiry.</p>