Ketimpangan Dana BOS per Siswa antara Sekolah di Daerah 3T dan Non-3T: Analisis Satuan Biaya BOS Reguler 2025 di 514 Kabupaten/Kota

Supatmin Supatmin (Universitas Pamulang)
Akhmad Akbar (Universitas Pamulang)

Jurnal Ilmiah Pendidikan dan Keislaman
Vol. 6 No. 2 (2026): Jurnal Ilmiah Pendidikan dan Keislaman

Background: Since 2022 Indonesia’s School Operational Assistance (BOS) grant has used region-specific per-student unit costs, and in fiscal year 2025 schools in designated special areas receive a separate unit cost. The size of the per-student gap between disadvantaged, frontier, and outermost (3T) regions and other regions has not been openly measured. Objective: To measure the size and pattern of inequality in BOS per-student unit costs for primary (SD) and junior secondary (SMP) schools between 3T and non-3T areas. Methods: Descriptive-comparative analysis of Annex I of Ministerial Decree 8/P/2024 (2025 unit costs) for 514 districts. 3T was defined as (1) the 62 disadvantaged districts under Presidential Regulation 63/2020 and (2) the special-area unit cost applied to schools in designated villages. Differences were tested with Mann–Whitney tests and Cliff’s delta; inequality was measured with Gini and decomposed Theil indices. School-level allocations and enrolment were not available, so the analysis concerns per-student rates rather than funds received. Results: Regular SD unit costs ranged from IDR 900,000 to IDR 1.96 million (ratio 2.18). Disadvantaged districts averaged IDR 1.34 million, 37.9% above other districts (Cliff’s δ = 0.63; p < 0.001), with a similar gap for SMP (39.3%). The gap came almost entirely from Papua: outside Papua it was 7.5%, and disadvantaged districts in Nusa Tenggara and Sulawesi received lower average rates than their neighbours. Island region explained 71% of between-district inequality, disadvantaged status 40%. The special-area rate equals the regular rate times a fixed island-group factor, from 1.128 (Java) to 1.275 (Papua), adding IDR 120,000 to IDR 426,000 per SD student on average. Of the 55 disadvantaged districts with readable status, 54 had special-area rates. Conclusion: The 2025 formula gives 3T areas more per student, but the premium follows regional price indices rather than degree of disadvantage. Disadvantaged districts outside Papua gain little, and special-area schools in Java still receive less than the median disadvantaged district. Findings should be verified with school-level allocation and enrolment data.