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All Journal Jurnal al-Ulum : Jurnal Pemikiran dan penelitian ke-Islaman PeTeKa Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah Jurnal Pendidikan dan Pengajaran Guru Sekolah Dasar (JPPGuseda) Jurnal ABDINUS : Jurnal Pengabdian Nusantara International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Innovation and Research in Primary Education Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Cendekia : Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam Research Horizon
Sholeh, Slamet
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PERFORMANCE ANALYSIS OF TEACHER DEVELOPMENT BUDGET EFFICIENCY BASED ON DATA ENVELOPMENT ANALYSIS (DEA): A CASE STUDY AT SDN TELUKJAMBE TIMUR FOR THE 2023-2024 FISCAL YEAR Trisnawati, Acih; Suryaman, Maman; Sholeh, Slamet
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 4 (2026): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20046673

Abstract

This study aims to analyze the efficiency level of teacher development budget management in six public elementary schools in Telukjambe Timur District for the 2023–2024 fiscal year using the Data Envelopment Analysis (DEA) approach with a CCR model with an input orientation. Input variables consist of the teacher development budget and the number of teachers, while output variables include the number of development activities and the Teacher Performance Assessment (PKG) score. The quantitative approach is supported by qualitative data through interviews to enrich the interpretation of the results. DEA findings indicate that the efficiency level between schools is unstable and tends to decline. In 2023, there were two efficient schools, while in 2024, no schools reached the efficiency frontier. Inefficiency mainly stems from budget overruns and a lack of development activities that are far below the DEA projection, even though the PKG score in 2024 is in optimal condition. Qualitative results show that budget planning is not fully needs-based, activity implementation is hampered by delays in BOS disbursement, and monitoring and evaluation do not utilize data optimally. This study recommends strategic improvements through strengthening data-driven planning, optimizing teacher development activities, improving documentation, and implementing continuous monitoring and evaluation. Overall, the research confirms that budget efficiency is not only determined by the size of input, but also by the quality of governance of teacher development programs.
Co-Authors ABDULLOH Ajat Sudrajat Alifianda Intania Ashilah, Neng Gina Azizah, Isti Farha Bambang Ismaya Diva, Farah Ferdiansah, Renaldi Hoeriyah, Yayah Ilham Fahmi, Ilham Jaya, Nandang Putra Kurnia, Asep Rahmat Maman Suryaman Mansyur, Masykur H. Mashrul, Nenden Nadya Rizky Mimin Maryati Nanih, Nanih Nirmala, Ine Nutqhi, Prismawinda Aniva Purnamaningsih, Ine Rahayu Rahmawati , Annisa Ramdhani, Khalid Ramdhani, Kholid Ruslan, Undang Sutinah, Titin Trisnawati, Acih Uluwiyah, Lala Miediyana Widowati, Saras Pangestu Sri