Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik
Vol 7 No 2 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan

Menakar Keefektifan Mandatory Spending Bidang Pendidikan

Hadiyanto Hadiyanto (Unknown)
Teguh Dwi Prasetyo (Direktorat Jenderal Perbendaharaan, Kementerian Keuangan, Jakarta)
Dian Merini (Direktorat Jenderal Perbendaharaan, Kementerian Keuangan, Jakarta)
Febrian Yalisman (Direktorat Jenderal Perbendaharaan, Kementerian Keuangan, Jakarta)



Article Info

Publish Date
30 Jun 2022

Abstract

This study aims to map the distribution of education inputs (expenditures) and education outcome indicators, as well as analyze the impact of education expenditure on education outcome indicators in Indonesia. The mapping analysis of expenditure distribution and education outcome indicators was carried out by using biplot analysis. Meanwhile, the impact of education expenditure on outcome indicators was analyzed using panel data regression. The results of the Biplot analysis show that Education Expenditure per Capita has a positive correlation with outcome indicators. In several provinces, the Teacher-Student Ratio (RGM) has a positive correlation with outcome indicators, especially the Gross Enrollment Rate (GER) indicator for SMA level. The results of panel data regression analysis show that School Operational Assistance (BOS), Teacher Allowances, Physical Special Allocation Funds (DAK Fisik) for Education, and Number of Schools have a positive and significant impact on the Net Enrollment Rate (APM) and Compulsory Education and Average Years of Schooling (RLS). This study recommends that the government need to consider education outcome indicators per province in allocating the budget of education expenditure and to ensure the distribution ratios as well as teacher quality to improve the quality of education in each province.

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Journal Info

Abbrev

ITRev

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik (ITRev) merupakan publikasi ilmiah yang memuat hasil penelitian, pengembangan, kajian dan pemikiran di bidang Perbendaharaan, Keuangan Negara, dan Kebijakan Publik. ITRev diterbitkan oleh Direktorat Jenderal ...