<![CDATA[This study aims to analyze the relationship between fiscal decentralization and disparities in education funding in Indonesia using a Systematic Literature Review (SLR) approach. The issue underlying this study is the persistent disparity in education funding across regions, despite the fact that fiscal decentralization policies have granted local governments greater authority to manage education budgets. The study was conducted by reviewing scientific articles published between 2022 and 2026, resulting in 10 articles that met the inclusion criteria. Data were collected from academic databases such as Google Scholar, Scopus, ScienceDirect, SINTA, and GARUDA, and then analyzed using content analysis techniques to identify the main themes of the research. The synthesis results indicate that disparities in local fiscal capacity are the dominant factor causing disparities in education funding. Furthermore, fiscal transfers from the central government have not been fully effective in reducing these disparities, as differences in fiscal capacity, governance quality, and the effectiveness of budget management still exist across regions. Although fiscal decentralization has increased the flexibility and participation of local governments in the delivery of education, this policy has not yet been able to optimally achieve equitable education funding. Therefore, it is necessary to reformulate the education financing model through a needs-based financing approach, strengthen performance-based fiscal transfers, enhance local fiscal capacity, and strengthen the accountability and oversight systems for education budgets in order to support equitable access to and quality of education in Indonesia.]]>
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