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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang
S.Martono
Sekolah Pascasarjana, Universitas Negeri Semarang
Education

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PARADOKS ALOKASI ANGGARAN DAN MUTU GURU: ANALISIS KRITIS KETIMPANGAN MUTU PEMBELAJARAN MELALUI LENSA MANAJEMEN PEMBIAYAAN PENDIDIKAN M.Arsyada Sabiily; S.Martono; Dwi Cahyaningdyah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 Nomor 02, Juni 2026 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.16153

Abstract

The mandatory 20% education budget allocation from the state budget (APBN) has not fully correlated linearly with the equalization of teacher quality and learning outcomes in Indonesia. This study aims to critically analyze the disparities in teacher quality and their impact on equitable access to quality education through the perspective of budgeting efficiency. The method used is library research with a qualitative-analytical approach, exploring secondary data from national policy documents, World Bank reports, UNESCO, and data releases from the Central Bureau of Statistics (BPS). The results of the study indicate that allocative inefficiency triggers the concentration of certified teachers in affluent urban areas, while rural and 3T (frontier, outermost, and remote) regions continue to experience a chronic shortage of academically qualified teachers. Evaluation of affirmative funding models reveals that past distribution interventions were project-based without long-term carrier retention incentives. This study concludes that a radical restructuring of local financing formulas into demand-driven financing and strengthening budget accountability at the regional level are absolute prerequisites to break the chain of educational marginalization.
Co-Authors Dwi Cahyaningdyah M.Arsyada Sabiily