This research was conducted at the Malahayati Merchant Marine Polytechnic of Aceh with the research subject being the documentation of budget realization at the MalahayatiMerchant Marine Polytechnic of Aceh. In addition, interviews were also conducted with five informants who manage and are responsible for the use of the budget at the Malahayati Merchant Marine Polytechnic of Aceh. A credibility test was conducted to obtain valid and accountable research results. Data analysis was carried out using the Miles and Huberman model. The results of the study indicate that the inhibiting factor in the effectiveness of the implementation of the budget is the unavailability of goods or assets to be purchased because the time span is too long from the beginning of the auction process to the handover of the work, besides that there are budget cuts from the center and also the unpreparedness of the provider. in providing the goods or assets requested.

Keywords : Budget Management of Malahayati Merchant Marine Polytechnic of Aceh