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All Journal Jurnal al-Ulum : Jurnal Pemikiran dan penelitian ke-Islaman PeTeKa Literasi: Jurnal Ilmiah Pendidikan Bahasa, Sastra Indonesia dan Daerah Jurnal Pendidikan dan Pengajaran Guru Sekolah Dasar (JPPGuseda) EDUKATIF : JURNAL ILMU PENDIDIKAN Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Jurnal Ilmiah Profesi Pendidikan Cendekia: Media komunikasi penelitian dan pengembangan pendidikan islam International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Innovative: Journal Of Social Science Research Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health Cendekia: Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam
Slamet Sholeh
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences 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 Acih Trisnawati Ajat Sudrajat Ani Nurdiani Azizah Aulia Putri Dewinta Novilisia Trisnawati Fahmi, Ilham Farah Diva Iqbal Amar Muzaki Isti Farha Azizah Khalid Ramadani M. Hafiyyan Maman Suryaman Mansyur, Masykur H. Masykur H. Mansyur Mimin Maryati Muhamad Rafly Faisal Nandang Nandang Nur’asiah Nur’asiah Nurjaman Nurjaman Nurul Yaqin Nurvika Bella Nur’asiah Nur’asiah Ramdhani, Khalid Rifda Syafitri Romadhon Romadhon Siti Suleha Sutarjo Yayah Hoeriyah