International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Vol. 5 No. 7 (2026): JUNE

THE MEANING OF TECHNICAL AND ALLOCATIVE EFFICIENCY IN EDUCATION FINANCING IN SECONDARY SCHOOLS IN THE ERA OF DECENTRALIZATION

Anis Widayati (Universitas Mulawarman)
Rujianto (Universitas Mulawarman)
Imanuel Yosua Lonteng (Universitas Mulawarman)
Ramika Dilla (Universitas Mulawarman)
Widyatmike Gede Mulawarman (Universitas Mulawarman)
Nurhadi (Universitas Mulawarman)



Article Info

Publish Date
24 May 2026

Abstract

Effective management of education funding is crucial to ensuring the quality and sustainability of education, particularly in secondary schools, which often face significant financial challenges. This study aims to understand the meaning of technical and allocative efficiency in education funding in secondary schools in the era of decentralization. Using a qualitative approach, the study explores the experiences, perceptions, and strategies of school stakeholders including principals, teachers, and financial managers in managing educational resources. Data .were collected through in-depth interviews, observations, and document analysis, then analyzed thematically to uncover emerging patterns and meanings. The results indicate that technical efficiency is understood as a school's ability to maximize the use of funds to support effective teaching and learning, while allocative efficiency is defined as the alignment of budget distribution with educational priority needs and the local context. The era of decentralization provides space for schools to be more independent in decision making, but also poses challenges in maintaining a balance between resource constraints and demands for quality improvement. These findings emphasize the importance of managerial capacity and transparency in education funding and provide implications for policies that promote accountability and equitable access to education at the regional level.

Copyrights © 2026






Journal Info

Abbrev

ijset

Publisher

Subject

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education

Description

International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) is an international journal that publishes popular articles in the fields of Social Science, Education, Economics, Agricultural Research, and Technology. IJSET is published every month in ...