<![CDATA[This research is a qualitative study which aims to analyze deviations between the budget set and the realization in the 2018, 2019 and 2020 PMI Surabaya budgets. This research used 1 (one) person as an informant who was the head of administration at PMI Surabaya. Data collection methods use observation, interview and documentation techniques. Research data analysis is descriptive. The results of this research show that the variance analysis in the PMI Surabaya expenditure budget experienced favorable and unfavorable deviations. Deviations that occurred from 2018 to 2020 in income, income and donations continued to experience unfavorable deviations, while expenditure expenses experienced favorable deviations. In the PMI Surabaya Budget from 2018 to 2020 there was a budget deficit every year. A budget deficit occurs because spending is more than income. So that there is no deficit or shortfall in the budget, that is by coordinating and collaborating with all stakeholders involved in budget management through providing technical guidance and monitoring the budget with the aim that deviations can be avoided.]]>
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