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Zero Based Budgeting di Era Digital: Mewujudkan Anggaran Efisien dan Akuntabel Menuju Birokrasi 4.0 Aldimas Aldimas; Rita Kusuma Astuti; Muhammad Arief Adillah
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 3 (2025): September: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i3.4868

Abstract

This study aims to analyze the application of the Zero Based Budgeting (ZBB) method in budget management in 2025 as a strategic step to improve efficiency, transparency, and accountability in public financial governance. ZBB is a budgeting approach that requires each organizational unit to prepare a budget from zero without referring to previous allocations, so that each expenditure must be logically justified based on actual needs and strategic priorities. In the context of increasing fiscal pressures and demands for bureaucratic reform, the relevance of ZBB is increasingly strengthening. Using a qualitative approach through literature studies and policy analysis, this study evaluates the effectiveness, constraints, and prospects of ZBB implementation in various government sectors that are undergoing digital transformation, such as immigration services and public services. The results of the study show that although ZBB is able to improve budget efficiency and build a more responsible work culture, its success is highly dependent on the readiness of human resources, reliable information systems, and strong political support. Therefore, the implementation of ZBB in 2025 needs to be accompanied by systematic training, supporting regulations, and an integrated performance evaluation system to produce a significant impact on better budgeting practices.
PENGEMBANGAN MARITIME ANTI-TRAFFICKING RISK SCORING SYSTEM (MARSS) YANG TERINTEGRASI INTEGRATED BORDER MANAGEMENT (IBM) DI PERAIRAN TIMUR SUMATERA: DEVELOPMENT OF MARITIME ANTI-TRAFFICKING RISK SCORING SYSTEM (MARSS) INTEGRATED WITH INTEGRATED BORDER MANAGEMENT (IBM) IN THE EASTERN SEA OF SUMATRA Muhammad Hafidz Al-Fikri; Muhammad Arief Adillah; Mochamad Ryanindityo
TEMATICS: Technology Management and Informatics Research Journals Vol. 7 No. 2 (2025): TEMATICS: Technology ManagemenT and Informatics Research Journals
Publisher : Polteknik Imigrasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52617/tematics.v7i2.857

Abstract

Wilayah perairan timur Sumatera merupakan salah satu jalur laut paling sibuk sekaligus paling rentan terhadap tindak pidana perdagangan orang (TPPO). Kompleksitas geografis kepulauan, tingginya arus migrasi kerja lintas negara, serta keberadaan dermaga kecil yang sulit diawasi menjadikan wilayah ini rawan dimanfaatkan oleh jaringan perdagangan orang. Penelitian ini berangkat dari kebutuhan untuk merumuskan model manajemen keimigrasian berbasis risiko yang mampu mengintegrasikan aspek hukum, kelembagaan, dan teknologi dalam pencegahan TPPO maritim. Melalui pendekatan mixed-methods dengan kombinasi analisis yuridis, pemetaan proses kelembagaan, dan desain sistem analitik berbasis data manifes penumpang, penelitian ini menawarkan model Maritime Anti-Trafficking Risk Scoring System (MARSS) yang disinergikan dengan kerangka Integrated Border Management (IBM). Hasil penelitian menunjukkan bahwa MARSS dapat berfungsi sebagai instrumen skoring risiko yang memungkinkan seleksi pemeriksaan penumpang lebih tepat sasaran, meminimalkan kesalahan, serta memperkuat jalur perlindungan korban tanpa menghambat mobilitas pelintas batas yang sah. Kontribusi utama penelitian ini adalah menghadirkan kerangka manajemen keimigrasian maritim yang empiris, sistematis, dan berorientasi hak asasi manusia, yang dapat dijadikan model kebijakan dalam memperkuat strategi nasional pencegahan TPPO di kawasan perairan timur Sumatera.