CASH BUDGET PLANNING BASED ON ZERO-BASED BUDGETING IN BUDGET MANAGEMENT OF LOCAL REVENUE AGENCY

Abstract

Effective cash budget planning is essential in the financial management of public sector organizations, including the Regional Revenue Agency (Bapenda). This article aims to analyze the application of the Zero Based Budgeting (ZBB) method in cash budget planning at Bapenda Kabupaten Banyumas. The Zero Based Budgeting (ZBB) method allows each work unit to prepare a budget based on actual 
needs without relying on the previous period's budget, thus increasing the efficiency and effectiveness of the use of funds. The method used by the author is observation during the Merdeka Learning Campus Internship (MBKM). The observation results show that the application of Zero Based Budgeting (ZBB) in cash budget planning at Bapenda Banyumas Regency can assist in more optimal resource allocation, reduce budget waste, and increase regional financial transparency and accountability. However, there are still challenges in implementing Zero Based Budgeting (ZBB), such as limited human resources who understand this method and complexity in the planning process. Therefore, training and policy support are needed to improve the effectiveness of Zero Based Budgeting (ZBB) implementation in local budget management.