A Web-Based School Budget Management Information System Using the Zero-Based Budgeting Method

Transparent and accountable school budget management is a critical aspect of supporting good educational governance. However, many schools still rely on historical-based budgeting approaches, which tend to be inefficient as they replicate previous year allocations without evaluating actual needs. This study aims to design and develop a web-based school budget management information system by implementing the Zero-Based Budgeting (ZBB) method. ZBB requires each unit to build its budget from scratch every period, ensuring that every budget proposal is accompanied by a clear justification of needs. The system was developed using the waterfall approach, encompassing requirements analysis, design, implementation, and testing phases. The system was built using PHP and MySQL web technologies, with a user-friendly interface designed for school financial administrators. Key features include budget proposal submission, budget verification and approval, budget realization tracking, and periodic financial reporting. Testing conducted using the Black Box Testing method confirmed that all system functions operate in accordance with user requirements. The application of the ZBB method in this system is expected to improve efficiency, transparency, and accountability in school budget management.

Keywords: Information Systems, Budget Management, Zero-Based Budgeting, Web-Based, School

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