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santorry, santorry
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Economics, Econometrics & Finance Education

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Implementation of zero-based budgeting in corporate financial planning to improve operational cost efficiency Santorry, Santorry
Jurnal Konseling dan Pendidikan Vol. 13 No. 2 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1147600

Abstract

This study explores the implementation of Zero-Based Budgeting (ZBB) in corporate financial planning as a strategic approach to enhance operational cost efficiency. Utilizing a qualitative methodology, the research conducts a comprehensive literature review to analyze existing frameworks, case studies, and empirical evidence surrounding ZBB practices in various corporate settings. The findings indicate that ZBB, by requiring organizations to justify all expenses for each new period, fosters a culture of accountability and resource optimization. This budgeting method contrasts with traditional incremental budgeting, which often perpetuates inefficiencies and misallocations of resources. The literature reveals that companies adopting ZBB have reported significant improvements in cost management, operational flexibility, and strategic alignment of financial resources with organizational goals. Furthermore, the study identifies key challenges in the implementation of ZBB, including resistance to change, the need for robust data management systems, and the necessity for a shift in organizational mindset. The research concludes that while ZBB presents a viable solution for enhancing cost efficiency, its successful implementation requires a thorough understanding of organizational dynamics and a commitment to continuous improvement. This study contributes to the existing body of knowledge by providing insights into the practical implications of ZBB in corporate financial planning.
Pengaruh Dana Transfer terhadap Kemandirian Keuangan Daerah pada Kabupaten/Kota di Provinsi DIY 2014–2024 Ayu Kinanti, Marsdika; Santorry, Santorry
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 9 No 2 (2025): Transformasi Tata Kelola Keuangan Publik: Inovasi Pembiayaan, Digitalisasi, dan S
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v9i2.3558

Abstract

This study aims to analyze the effect of Intergovernmental Fiscal Transfers—consisting of the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH)—as well as the Special Autonomy Fund on Regional Financial Independence (KKD) in the regencies/municipalities of the Special Region of Yogyakarta (DIY). The study also employs Gross Regional Domestic Product (GRDP) as a control variable. The sample comprises five regencies/municipalities observed over an 11-year period, from 2014 to 2024. The analytical method applied is panel data regression with a fixed effect approach. The results show that three independent variables have a negative effect on KKD, namely DAU (negative and significant), DAK (negative and insignificant), and the Special Autonomy Fund (negative and insignificant). Conversely, DBH exerts a positive and significant effect on KKD. These findings indicate that not all forms of transfers from the central government are capable of enhancing regional financial independence.
Co-Authors Ayu Kinanti, Marsdika