Determinant of Operational Cost Budget Fluctuations at Balai Kekarantinaan Kesehatan Kelas I Kupang

Fluctuations in operational cost budgets pose significant challenges to public sector financialmanagement, particularly in health institutions that require funding stability to ensure servicesustainability. This study aims to analyze the factors influencing operational budgetfluctuations at Balai Kekarantinaan Kesehatan Kelas I Kupang and to examine the strategiesimplemented to manage these dynamics. Using a descriptive qualitative approach with a casestudy design, data were collected through in-depth interviews, observations, and documentanalysis of budget planning and realization reports for the 2022–2024 period. The findingsreveal that external factors such as changes in central government policies, shifting nationalpriorities, and budget allocation adjustments from ministries to regional technical units, are theprimary drivers of budget fluctuations. Internal factors include limited planning capacity,suboptimal coordination among program managers, inadequate budget monitoringmechanisms, and the absence of operational reserve funds. To address these challenges, theinstitution applies strategies such as budget revisions, activity reprioritization, and cross-unitcoordination. This study contributes to the literature on public sector budgeting by highlightingthe interaction between external policy dynamics and internal managerial capacity,emphasizing the importance of strengthening planning and budget control systems to enhancefinancial stability in health quarantine institutions.