This research aims to analyze the effectiveness and efficiency of budget absorption at the School for Staff and Leadership of the Republic of Indonesia Police Education and Training Institute (Sespim Lemdiklat Polri) in 2021-2022. The research data is secondary data from Budget Realization Reports for 2021 and 2022, obtained directly from the research object. The research method used is descriptive quantitative. This research found that 2021 budget absorption performance could have been better, as shown in the ULP (Food Sides) & Extra Fooding program, Sespimmen educational operations, and Sespimmen KKL (Field Work Lecture) costs. Meanwhile, in 2022, budget absorption performance will still not be optimal for the ULP & Extra Fooding program. It is because the COVID-19 pandemic allows learning/training activities at the National Police Sespimmen to be carried out online, thereby allowing for savings and budget absorption that could be more optimal. Due to limited data, this research cannot measure effectiveness and efficiency based on the number of programs or activities. So, effectiveness and efficiency analyses are only based on budget data and actual expenditure. Therefore, suggestions for further research are to analyze the effectiveness and efficiency of spending by comparing the number of programs or activities. So, the effectiveness and efficiency of spending per unit program or activity can be seen.
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