PERAN ZERO-BASED BUDGETING DALAM PENINGKATAN AKUNTABILITAS KEUANGAN: STUDI PUSTAKA
Keywords:
Zero-Based Budgeting, Akuntabilitas Keuangan, Sektor Publik, Strategi Penganggaran, Transparansi.Abstract
Penelitian ini mengkaji bagaimana metode Zero-Based Budgeting (ZBB) dapat meningkatkan akuntabilitas keuangan melalui pendekatan telaah pustaka secara mendalam. Tidak seperti sistem penganggaran tradisional yang mengacu pada data tahun-tahun sebelumnya, ZBB menuntut setiap pengeluaran dijustifikasi dari awal agar alokasi anggaran benar-benar mencerminkan kebutuhan aktual dan arah strategis organisasi. Hasil kajian menunjukkan bahwa ZBB mampu meningkatkan transparansi fiskal, memperkuat sistem pengawasan internal, dan mendorong tata kelola keuangan yang akuntabel di berbagai sektor. Namun, penerapan yang optimal sangat bergantung pada komitmen pimpinan, kualitas sumber daya manusia, dan kesiapan infrastruktur sistem. Studi ini juga menggarisbawahi hambatan yang muncul, seperti resistensi birokrasi serta minimnya riset empiris, terutama di negara berkembang seperti Indonesia. Dengan demikian, penelitian ini menekankan pentingnya ZBB sebagai pendekatan strategis untuk membangun sistem keuangan publik yang efisien, transparan, dan bertanggung jawab.
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