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.

Increased global mobility has made foreigner surveillance a strategic issue in Indonesia's immigration policy. This research aims to analyze how the principles of Collaborative Governance are applied in the supervision of foreigners by the Directorate General of Immigration, as well as identify the actors involved and the forms of collaboration that occur. Using a descriptive qualitative approach through documentation studies and literature review, this study found that collaborative governance has been implemented in various forms such as joint operations, data exchange, and community engagement. The collaboration involves both state (DG Immigration, Police, BIN, Ministry of Foreign Affairs) and non-state actors (media, NGOs, communities). Despite its effectiveness, collaboration still faces obstacles such as sectoral ego and the absence of a strong regulatory framework. The results of this study indicate the importance of institutional strengthening and cross-sectoral integration systems to encourage adaptive and sustainable immigration control.

This final work aims to visualize the various negative impacts that arise from small communities, from how they earn a living to ending up as midfielders and the impact of small communities' behavior in contemporary works of painting. The hope of this work is to increase public knowledge and awareness and enrich ideas in realizing contemporary painting art. The method the author uses is the art concert method which consists of: (1) Preparation, in the form of observation, gathering information and ideas. (2) Elaboration, to determine the main idea through analysis, abstraction, generalization and transmutation. (3) Synthesis, to realize the concept of the work of art. (4) Realization of concepts into various art media. (5) Finishing it into the final form of the work of art. These stages become a reference for writers in working on works of painting. Based on the understanding and determination of ideas, the author can visualize 10 works with the titles: first "Spoilt", second "Fragile", third "Effort", fourth "Cracked Wounds", fifth "Dead end innuendo", sixth "Light fool", seventh "Hanging a burden", eighth "Cupu", ninth "Voter", tenth "Wrapped in a burden".

The purpose of this research is to know and analyze the influence of authentic leadership and servant leadership partially and simultaneously on performance of health workers in Batam City. The method used in this research uses a method, namely the type of research used in this research is a quantitative research method. This research uses an analytical tool is SPSS Version 23. The population in this study is all health workers spread across Batam City whose numbers cannot be known and recorded with certainty. The sampling method in this study used accidental sampling technique. By using the Zikmund formula, the final sample size used was 100 people. The results of this research are (1) Authentic leadership partially has a positive and significant effect on performance of health workers, (2) Servant leadership partially has a positive and significant effect on performance of health workers (3) Authentic leadership and servant leadership together or simultaneously have a positive effect and significant to the performance of health workers. The coefficient of determination (adjusted R square) is 0.669 or equal to 66.9%. This figure means that the independent variables consisting of authentic leadership and servant leadership affect performance of health workers variable while the remaining 29.1% of the performance of health workers variable is influenced by other variables not examined in this study

Problems in inorganic waste management in Junrejo Village, RW 07, Batu City, are often related to the lack of efficiency of the drying process, which can affect the quality of recycling. This activity aims to develop an inorganic waste drying gibrik machine equipped with an Internet of Things (IoT) system and Graphical User Interface (GUI) to improve efficiency and ease of operation. The IoT system is implemented to enable remote monitoring and control of the machine via a mobile application, while the GUI is designed to provide an intuitive user interface. The methods used include hardware and software design, sensor integration to monitor temperature and humidity, and the development of Android-based applications as a communication medium between users and machines. This tool was implemented in Junrejo Village, RW 07, Batu City, by involving the local community as partners. The test results show that implementing this system can increase drying efficiency by up to 25% compared to conventional methods, so the Junrejo Village community can optimize its waste management process.ABSTRAKPermasalahan dalam pengelolaan sampah anorganik di Desa Junrejo, RW 07, Kota Batu, seringkali berkaitan dengan kurangnya efisiensi proses pengeringan, yang dapat mempengaruhi kualitas daur ulang. Kegiatan ini bertujuan untuk mengembangkan sebuah mesin gibrik pengering sampah anorganik yang dilengkapi dengan sistem Internet of Things (IoT) dan Graphical User Interface (GUI) guna meningkatkan efisiensi dan kemudahan pengoperasian. Sistem IoT diterapkan untuk memungkinkan pemantauan dan pengendalian mesin secara jarak jauh melalui aplikasi mobile, sedangkan GUI dirancang untuk memberikan antarmuka pengguna yang intuitif. Metode yang digunakan meliputi perancangan perangkat keras dan perangkat lunak, integrasi sensor untuk memantau suhu dan kelembaban, serta pengembangan aplikasi berbasis Android sebagai media komunikasi antara pengguna dan mesin. Implementasi alat ini dilakukan di Desa Junrejo, RW 07, Kota Batu, dengan melibatkan masyarakat setempat sebagai mitra. Hasil pengujian menunjukkan bahwa implementasi sistem ini dapat meningkatkan efisiensi pengeringan hingga 25% dibandingkan dengan metode konvensional, sehingga masyarakat  Desa  Junrejo  dalam  mengoptimalkan  proses pengelolaan sampah mereka.

Community Service Program (KKN) are one of the mandatory programs that must be carried out by students. This TOGA knowledge increasing activity is a form of the Community Service Program (KKN) work program which aims to increase the knowledge and skills of SMAN 2 Dumai students in cultivating family medicinal plants (TOGA). TOGA can be used to treat various diseases such as fever, fever, cough, stomach ache and itching. Usually the medicinal plants chosen are plants for first aid for minor illnesses such as fever and cough. Through training activities and TOGA planting practices on empty school land, students, especially PMR members, are actively involved in the cultivation process. The results of the activity showed an increase in students' awareness of the benefits of TOGA and their ability to identify and care for various types of medicinal plants. Apart from that, the presence of TOGA in the school environment also contributes to creating a healthier and more beautiful learning environment.

This research analyzes the Financial Services Authority Regulation Number 14 of 2023 concerning Carbon Trading through the Carbon Exchange, particularly related to the implementation of the principle of efficiency in reducing greenhouse gas emissions. The methodology employed is normative research with legislative, conceptual, and comparative approaches, along with the analysis of primary and secondary legal materials through literature study and syllogistic methods. The findings indicate that the principles of good legislative regulation and the principle of legality have not been optimally implemented, hindering the efficiency of carbon trading. Identified obstacles include the type, hierarchy, and substance of the regulation, the institutional framework governing carbon trading, and contradictions within the regulation. The research recommends that carbon trading be regulated under a specific law with a dedicated body focusing on this issue, along with adherence to the principles of good legislative formation. The author advises the government, through the Ministry of Environment and Forestry and the Financial Services Authority, to review carbon trading regulations, optimize the authority of the governing body, and ensure that the principle of efficiency is fulfilled.
 
 

Allo Bank memulai transformasi model bisnis dari perbankan konvensional menjadi perbankan digital pada tahun 2021. Hal ini melibatkan pengalihan beberapa aset konvensional ke perusahaan lain dalam Kelompok Usaha Bank, sehingga jumlah cabang berkurang secara signifikan dari 16 menjadi hanya 2. Dengan meminimalkan cabang dan jaringan ATM dan berfokus pada pengembangan sistem dan teknologi untuk menyediakan layanan perbankan digital dan peningkatan pengalaman nasabah melalui aplikasi Allo Bank,perseroan telah mampu menekan biaya operasional dari 82% (2021) menjadi 60% (2022) dari pendapatan operasional (PT Allo Bank Indonesia Tbk., 2022). Jenis penelitian yang dilakukan adalah penelitian deskriptif kuantitatif karena dalam penelitian ini menggunakan data empiris yang berupa fakta atau angka yang bisa dihitung yaitu laporan arus kas PT Allo Bank Indonesia. Penelitian ini menyelidiki dampak pelaporan keuangan terhadap kinerja ekonomi PT.Allo Bank Indonesia adalah bank terkemuka di dunia. Penelitian ini bertujuan untuk memahami faktor-faktor yang mempengaruhi kinerja keuangan bank, seperti dampak pelaporan keuangan terhadap kinerja perekonomian, dan dampak pelaporan keuangan terhadap rasio aset bank terhadap kinerja perekonomian.