<![CDATA[Early Childhood Education (ECE) revitalization is an important effort to improve the quality of educational facilities and infrastructure in order to create a safe, comfortable, adequate, inclusive, and child development-supportive learning environment. The implementation of ECE revitalization across 13 regencies in Central Kalimantan faces challenges related to variations in geographical conditions, accessibility, physical work progress, and the alignment between physical implementation and budget absorption. This community service activity aimed to analyze the progress of ECE revitalization, compare physical achievements with financial realization, identify gaps between the two, and formulate control strategies to support accountable program completion. The method employed a quantitative method with participative analysis supported by field verification. Data were obtained through monitoring and verification of ECE units receiving revitalization support, as well as a review of planning documents, work progress reports, work documentation, and financial realization reports. The analysis used indicators of physical progress percentage, budget absorption percentage, physical-financial gap analysis, and program completion level. The results indicate that revitalization evaluation needs to integrate physical progress, budget realization, and administrative completeness as a unified control framework. Periodic monitoring, reconciliation of physical and financial data, assistance for units with low progress, and final inspections are important strategies for supporting program completion. The success of revitalization is demonstrated not only by achieving 100% budget absorption but also by completing physical works according to the plan and improving the quality of the ECE learning environment.]]>
