T his study aims to examine and analyze the relationship between goods and services expenditures, budget revisions, and working unit locations on the realization of budget absorption, with the total budget ceiling as the control variable. The variable measurement of the proportion of goods and services expenditures use the ratio between the amount of actual spending on goods and services and the total budget ceiling, the budget revision variable is based on the frequency of work units making revisions, the working unit location variable uses dummy data with a value of 1 (one) for working units on the island of Java and a value 0 (zero) for working units outside Java, as well as the measurement of the total budget ceiling variable based on the value of the budget allocation. The population used in this study is all 89 working units within the Directorate General of State Assets in 2020-2022. By using the saturated sampling method, the samples used in this study were 267 work units. The analytical method used is panel data regression. The results of testing the hypothesis in this study indicate that the proportion of goods and services expenditures, as well as the total budget ceiling, has a significant positive effect on the realization of budget absorption, but budget revisions and the location of work units do not have a significant effect on the realization of budget absorption.