District Land Office has an important role in contributing a reporting regarding budget. Budget absorption during the last five years at Mamuju Land Office that gets higher is in line with the increase of budget target with the
difference of absorption in every fiscal year which is attached with the increase of occupation volume. The large number of budget and almost entirely absorbed has become the background of this research conducted. Based on above background
this research�s objectives were to discover: 1) The process of budget absorption implementation at Mamuju Land Office; 2) Realization of absorption in every fiscal year can indicate the financial performance in the budget absorption at
Mamuju Land Office.
This research was conducted by using qualitative method with descriptive approach. Data obtained was in form of interview result and performance report. Information of interview result derived from informants is very important associated to the land services. Meanwhile information regarding budget absorption and financial performance was obtained from result of interview with the Mamuju Land Office�s officers. For information concerning impact of land service activity was obtained from PPAT and community who directly involved in the land services. The collected data was afterwardsreduced thus the formed data has a sharp and directed analysis. Before the conclusion was taken, the researcher previously presented the data in form of table and images, and then it was described with words supported by data of interview result.
Result of the research indicated that: 1) Process of budget absorption implementation at Mamuju Land Office was conducted based on DIPA which had been released by the Directorate General of State Finance comprised Budget Planning which was planned a year before current budget year, the budget absorption which paid based on monthly service activities and physical,monitoring, examination and financial responsibility activities were in conformity with the general cash book, Financial Statement and expense receipts; 2) Realization of budget can indicate a financial performance through the fulfillment of needs, namely activities which was planned based on fund source needs and human resources which the result can be seen from the increase of total budget and realized activities in every fiscal year; planned activities can be carried out with the existence of result in form of goods or service evidencessuch as a change of more complete and adequate facilities, construction of archive rooms and job completion evidence and certificate handover to community; the proper functioning of yielded activities, was able to provide contribution of comfort feeling to community in service provision, income improvement, as well as order of life improvement in relation to land occupation, ownership, use and utilization.

Key Words: Budget Absorption, Realization, Performance