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All Journal ELTIN Journal: Journal of English Language Teaching in Indonesia Journal Industrial Servicess Widya Cipta : Jurnal Sekretari dan Manajemen Tadbir : Jurnal Studi Manajemen Pendidikan EDUVELOP (Journal of English Education and Development) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JEES: Journal of English Educational Study JUDIKA (JURNAL PENDIDIKAN UNSIKA) Academy of Education Journal British: Jurnal Bahasa dan Sastra Inggris INTERACTION: Jurnal Pendidikan Bahasa Jurnal Pendidikan dan Konseling PROJECT (Professional Journal of English Education) Jurnal Ilmiah Profesi Pendidikan Didaktika: Jurnal Kependidikan Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian kepada Masyarakat Journal of English Language and Education Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Prosiding Sesiomadika Jurnal Pengabdian Mandiri ELite Journal: International Journal of Education, Language and Literature
Maman Suryaman
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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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 Acih Trisnawati; Maman Suryaman; Slamet Sholeh
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 4 (2026): MARCH
Publisher : RADJA PUBLIKA

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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 Abdul Kodir Al-Baekani Acih Trisnawati Afrillia Nurfauziah Aiva Rahma Akhira Yuniar Alfiyani Widyastuti Alifia Indar Cahyani Amanda Amanda Anna Farida Kurniasari Annisa Marwati Anugrah Syifa Azzahra Ayu Ardanty Syafa Sheilla Bambang Ismaya Billy Nugraha Cindy Fatika Sari Dedeh Auliatul Latifah Dedih Dedih Devi Raswati Dian Budhi Santoso Diyanti Pratiwi Lousa Dwi Liswantari Dwi Rohmaniatu Silky Elih Sutisna Yanto Elya Kristian Fernando Evi Karlina Ambarwati Fauzi Miftakh Filzah Khoirunisa Firman Hidayat Fitri Andini Galih Jodi Lazarurizqi Hersagita Anissa Husna Rozzaqiyah Ika Lestari Ika Rohaeni Imas Mulyati Indah Nur Yunita Indana Zulfa Ira Rahmania Jojo Sumarjo Khofifah Mitha Saviera Lila Setiyani Lila Setiyani Lila Setiyani Mobit Mobit Nanda Amalia Putri Nanda Amalia Putri Nina Puspitaloka Nurul Ikhsan Rahmat Gunawan Rikayanti, Rikayanti Risma Fitriani Risma Fitriyani Rizka Ummu Khoeriyah Sartika Puspita Sari Slamet Sholeh Sri Mulyani Munaeyza Sri Partini Sudiono Sudiono Tiawan Tiawan Titin Sutinah Widya Garini Garini Wilda Fuadiyah Windi Windi