<![CDATA[The aim of this research is to analyze basic education financing standards in Indonesia based on Government Regulation no. 18 of 2023 concerning financing standards. The method used in this research is a literature review, namely searching and analyzing various library sources related to the topic of basic education financing. The research results show that basic education financing standards in Indonesia have been regulated in detail in Government Regulation no. 18 of 2023. Financing standards include regulating sources of income and use of education funds for each basic education unit within a period of one year. Apart from that, there are also regulations regarding transparency and financing management through the ARKAS application (School Activity Plan and Budget Application) which must be used by schools. In general, the source of funding for basic education only comes from one source, namely School Operational Assistance (BOS). Keywords: analysis, basic education, financing standards]]>
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