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Alla Asmara
Departemen Ilmu Ekonomi, Fakultas Ekonomi Dan Manajemen Institut Pertanian Bogor Gd. Wing Rektorat Level 3 Kampus IPB Darmaga Bogor 16680
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Physics Social Sciences

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Higher Education Fiscal Allocation Gaps in Indonesia: A Comparison between State Universities and Civil Service Universities Maulana, Rizky; Priyarsono, Dominicus Savio; Rindayati, Wiwiek; Asmara, Alla
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 14 No. 1 (2026)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v14n1.p97-116

Abstract

Objective: Higher education in Indonesia faces the challenge of dual governance, leading to unequal allocation of state resources between the Ministry of Education and various ministries. The main problem arises when the limited national education budget is disproportionately absorbed by civil service institutions, while students at state universities face the pressure of rising tuition fees. Method: This study uses a descriptive-qualitative approach in a policy analysis framework to evaluate budget allocations between State Universities (PTN) and Civil Service Universities (PTK). The analysis focuses on calculating unit cost disparities and assessing the impact of dual governance on fiscal equity. Results: The findings indicate a disparity in asymmetric fiscal support, with the average unit cost per student at Civil Service Universities (PTK) reaching Rp26,56 million per year, 1,78 times that at State Universities (PTN) at Rp14,88 million. This inequality is exacerbated by institutional redundancy, including the establishment of general study programs at PTK identical to those at State Universities (PTN), as well as the provision of comprehensive facilities that cover both tuition fees and living expenses exclusively for PTK students. The analysis shows that this budgeting system fails to meet the principles of distributive justice, as the large allocation to PTK does not provide broad benefits to the groups most in need of support, namely state university students burdened by rising UKT (tuition fees).  Novelty: This study recommends reintegrating PTK governance into the ministry responsible for education, allowing the other technical ministry to focus on its core governmental functions. National cost standardization is urgently needed to eliminate casteism in the higher education system and ensure a more inclusive distribution of budget resources for all.
Co-Authors Abdullah, Asaduddin Abiyyu, Ikhwan Achsani, Muhammad Nur Faaiz Ade Ayu Fleury Amalina Adrian D Lubis Afiff , Usamah Afrianto, Andri Ahmad, Fahmi Salam Alexandi, Muhammad Findi Anggi Meiri Anita Ristianingrum Ari Surya Rusdiono Arthur, Kevin Michael Bambang Juanda Beginer Subhan Chandra Darma Permana Dahri Tanjung Dara Resmi Asbiantari Dedi Budiman Hakim Deni Lubis Deva Primadia Dian Rinaldy Dila Vindayani Dominicus Savio Priyarsono Dyah Hapsari Amalina Elizabeth Sonya Lumbantoruan Emerseon, Errick Etrisia, Novi Fadhillah, Naufal Falikhakh Nur Baeti Fikanti Zuliastri Fiona Hanberia Innayah Fitri, Tiara Anisa Hannoeriadi A., Ivan Happy Febrina Hariyani Hardianti, Aprilia Hastuti, Ing Mariani Hermanto Siregar Hutagaol, M. Parulian Hutagaol, Manuntun Paruliah I Wayan Budiastra Idqan Fahmi Indah Nurhidayati Indrayansyah Nur Ing Mariani Hastuti Intani Dewi Irfan Syauqi Beik Irma Citarayani Islami, Nurfara Ivan Hannoeriadi A. Kirbrandoko Kirbrandoko Lukytawati Anggraeni M. Parulian Hutagaol Megawati Simanjuntak Muhammad Al Furqan Hakim Muhammad Firdaus Mukhamad Najib Murohman Murohman Murohman Murohman NADIRAH, TAMI nFN Kuntjoro Nia Kurniawati Hidayat, Nia Kurniawati Nor Jannah, Nor Purwono Nugroho Puspita Mega Lestari Effendi Puspita Mega Lestari Effendi Rahmasari, Liisa Firhani Rahmat Hidayat Rina Oktaviani Rina Oktaviani Rindayanti, Wiwiek Rizal Syarief Rizky Maulana, Rizky Rotinsulu, Dordia Anindita Rully Aprianto Safika S, Safika Salundik Sholihah Amalina Dyah Hapsari Sibarani , David Richardo Sri Hartoyo Sri Hartoyo Sri Mulatsih Sri Mulatsih Stannia Cahaya Suci Suci, Stannia Cahaya Syamsiar, Syamsiar TAMI NADIRAH Tanti Novianti Tarigan, Rallyanta Tarisa Fadillah Titis Priyowidodo Tony Irawan Ulandari, Rafika Wiwiek Rindayati Wonny Achmad Ridman YETI L. PURNAMADEWI Yeti Lis Purnamadewi Yohandira Yohandira Yusuf, Diasitta