<![CDATA[This study aims to evaluate the operational budget performance (OPEX) of PT. Jakarta Bahagia (a pseudonym) during the 2020–2024 period as part of efforts to improve budget management effectiveness and accountability in the use of public funds. The evaluation was conducted due to significant discrepancies between budget plans and actual realizations across several operational cost components. A descriptive qualitative approach was applied by analyzing internal documents such as the annual budget (RKA), budget realization reports, and Management Reports. The findings indicate an over-budget condition in 2023 and under-budget conditions in 2024–2025, with the largest variances occurring in personnel expenses, maintenance costs, professional services, and miscellaneous expenses. Contributing factors include inaccurate planning, changes in operational strategy, and accounting misclassification. These findings highlight the importance of improving budgeting accuracy and strengthening budgetary control to enhance operational efficiency and promote more accountable governance within PT. Jakarta Bahagia (a pseudonym).]]>
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