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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar
Sitepu, Eva Rosdiana Br
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Efisiensi dan Efektivitas Pembiayaan Pendidikan serta Dampaknya terhadap Mutu Sekolah Dasar di Era Otonomi Daerah: A Systematic Literature Review Sitepu, Eva Rosdiana Br; Adawiyah, Robiatul; Muliani, Evi; Mulawarman, Widyatmike Gede; Nurhadi, Mukhamad
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45885

Abstract

This study aims to analyze the efficiency and effectiveness of education financing and its impact on the quality of primary schools in the era of regional autonomy using a Systematic Literature Review (SLR) approach. The background of this study is based on the increasing demand for accountability in the management of education budgets, as well as disparities in educational quality across regions as a consequence of decentralization policies. The method employed follows the SLR procedure, including identification, screening, and synthesis of scholarly articles published between 2021 and 2026 from major academic databases. A total of 20 articles that met the inclusion criteria were analyzed using thematic analysis to identify patterns in the relationship between education financing and primary school quality.The findings reveal that the efficiency of education financing is more determined by the quality of school management in utilizing resources rather than the amount of funding available. The effectiveness of financing is strongly correlated with transparency and accountability in financial management, which ensures the appropriate allocation of funds. Furthermore, the impact of education financing on school quality is indirect (indirect effect), mediated by factors such as teacher performance, school leadership, and the quality of the learning process. The study also finds that regional autonomy leads to disparities in education financing and school quality due to differences in fiscal capacity and managerial competence across regions.In conclusion, increasing education funding does not automatically improve the quality of primary schools without effective governance and adequate managerial capacity. Therefore, strengthening financial management systems, enhancing transparency and accountability, and implementing equity-oriented policies are essential to ensure the effectiveness of education financing in the era of regional autonomy.
ANALISIS STRENGTH, WEAKNESS, OPPORTUNITIES, AND THREATS BERDASARKAN RAPOR PENDIDIKAN DALAM PERENCANAAN PENINGKATAN MUTU PENDIDIKAN DI SD NEGERI 006 SAMBUTAN Sitepu, Eva Rosdiana Br; Muliani, Evi; Adawiyah, Robiatul; Meyliani, Krista Alisa; Hermuna, Hermuna; Retnivia, Catur Prida; Nurlaili, Nurlaili; Haryaka, Usfandi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.50140

Abstract

Improving educational quality requires strategic planning based on data so that the programs implemented are aligned with the actual needs and conditions of the school. One of the instruments that can be utilized in educational quality improvement planning is the Education Report Card (Rapor Pendidikan). This study aims to analyze the strategic position for improving educational quality at SD Negeri 006 Sambutan in 2025 based on a Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis through IFAS and EFAS calculations. The study employed a mixed-method approach using both qualitative and quantitative methods. The qualitative method was used to identify the school’s internal and external factors based on the Education Report Card and School Operational Curriculum documents, while the quantitative method was used to calculate the IFAS and EFAS scores. The findings revealed that SD Negeri 006 Sambutan possesses several major strengths, including strong literacy and numeracy achievement, a reflective teacher culture, a conducive learning environment, and support for teachers’ professional development. The main weaknesses include limited literary reading skills, weaknesses in algebraic numeracy, underdeveloped critical thinking skills among students, and suboptimal curriculum implementation. The results of the analysis showed an IFAS score of 1.27 and an EFAS score of 1.07, placing the school in Quadrant I or the S-O (Strength–Opportunity) strategy. This position indicates that the school has strong internal capabilities and significant external opportunities to improve educational quality. The recommended strategies include strengthening literacy and numeracy programs, developing project-based learning, optimizing teacher reflection practices, reinforcing character and diversity education, and enhancing collaboration with parents and the community. Therefore, the utilization of the Education Report Card through SWOT analysis can assist schools in developing more focused, effective, and sustainable educational quality improvement planning.Keywords: Education financing efficiency; financing effectiveness; primary school quality; regional autonomy; systematic literature review; educational management.
Co-Authors Haryaka, Usfandi Hermuna, Hermuna Meyliani, Krista Alisa Mukhamad Nurhadi, Mukhamad Muliani, Evi Nurlaili Nurlaili Retnivia, Catur Prida Robiatul Adawiyah Widyatmike Gede Mulawarman