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.