<![CDATA[This study aims to analyze the constitutional responsibility of the state in financing basic education, evaluate the legal position of the Free Nutritious Meals Program (MBG) within the national budget priority structure, and formulate a reorientation of fiscal legal policy to ensure equitable educational access. This research employs a normative juridical method with statutory and conceptual approaches, supported by systematic and teleological legal interpretation. The findings reveal that although MBG holds legitimacy as a human capital development policy, its current consumption-based financing model poses risks of inefficiency, weak accountability, and potential crowding-out effects on constitutionally mandated education spending. Consequently, the program may be conditionally unconstitutional if it undermines access to and quality of basic education. The novelty of this study lies in integrating constitutional law, public finance law, and social policy analysis into a unified framework, alongside the introduction of the Absolute Financial Accessibility concept as a basis for restructuring fiscal priorities. This study contributes theoretically by advancing an integrative constitutional-fiscal approach and practically by proposing a shift toward non-perishable education-oriented spending to strengthen accountability, efficiency, and the substantive fulfillment of the right to education. policy analysis into a unified framework, alongside the introduction of the Absolute Financial Accessibility concept as a basis for restructuring fiscal priorities. This study contributes theoretically by advancing an integrative constitutional-fiscal approach and practically by proposing a shift toward non-perishable education-oriented spending to strengthen accountability, efficiency, and the substantive fulfillment of the right to education. Keywords: Constitutional Rights; Free Nutritious Meals; Right to Basic Education; State Fiscal Policy Abstrak Penelitian ini bertujuan untuk menganalisis tanggung jawab konstitusional negara dalam pembiayaan pendidikan dasar, mengevaluasi kedudukan hukum program Makan Bergizi Gratis (MBG) dalam struktur prioritas anggaran negara, serta merumuskan reorientasi politik hukum anggaran guna menjamin akses pendidikan yang berkeadilan. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan konseptual yang didukung oleh interpretasi sistematis dan teleologis. Hasil penelitian menunjukkan bahwa meskipun MBG memiliki legitimasi sebagai kebijakan pembangunan sumber daya manusia, desain pembiayaan berbasis konsumsi harian berpotensi menimbulkan inefisiensi, lemahnya akuntabilitas, serta efek crowding-out terhadap anggaran pendidikan yang bersifat mandatory. Kondisi tersebut menempatkan kebijakan ini sebagai berpotensi inkonstitusional bersyarat apabila berdampak pada penurunan akses dan kualitas pendidikan dasar. Kebaruan penelitian ini terletak pada integrasi analisis hukum konstitusi, hukum keuangan negara, dan kebijakan sosial dalam satu kerangka normatif, serta pengenalan konsep Aksesibilitas Finansial Absolut sebagai dasar reorientasi anggaran. Penelitian ini berkontribusi secara teoretis melalui penguatan pendekatan integratif konstitusional-fiskal dan secara praktis melalui rekomendasi pergeseran belanja menuju sektor pendidikan berbasis non-perishable guna meningkatkan akuntabilitas, efisiensi, dan pemenuhan hak pendidikan secara substantif.]]>
