Hubungan Efisiensi Belanja BOS dengan Rasio Guru-Siswa dan Kelengkapan Sarana: Analisis Data Envelopment Analysis Dua Tahap pada SMP di 38 Provinsi

Supatmin Supatmin (Universitas Pamulang)
Lisdawati Lisdawati (Universitas Pamulang)

Jurnal Ilmiah Pendidikan dan Keislaman
Vol. 4 No. 2 (2024): Jurnal Ilmiah Pendidikan dan Keislaman

Background: Since Indonesia’s School Operational Assistance (BOS) grant began using region-specific unit costs, schools in high-cost provinces receive much more per student. Whether these differences match educational results, and how they relate to teachers and facilities that BOS does not directly fund, is unknown. Objective: To measure the relative efficiency of junior secondary (SMP) BOS spending across provinces and its association with the student–teacher ratio and facility completeness. Methods: Cross-sectional study of 38 provinces. The input was the mean 2025 SMP BOS unit cost across 514 districts. Teacher, enrolment, facility, drop-out, repetition, and graduation data came from the 2025/2026 SMP Statistics (Dapodik, 30 November 2025), and provincial 2026 Academic Ability Test (TKA) means from published reports. Efficiency was estimated with variable-returns data envelopment analysis (DEA) in two models: access efficiency (E1, input-oriented; outputs retention, promotion, completion) and quality efficiency (E2, output-oriented; outputs TKA Indonesian and mathematics). A facility completeness index (IKS) combined eight indicators (Cronbach’s α = 0.93). Second-stage models used OLS with HC3 errors, Tobit, and Simar–Wilson bootstrapped truncated regression. School-level data were unavailable, so the unit is the province. Results: Mean SMP unit costs ranged from IDR 1.10 to 2.31 million per student. Mean E1 was 0.87 and E2 0.81; the six Papua provinces had the lowest E1. E1 largely mirrored the unit cost (Spearman ρ = −0.92) because retention, promotion, and completion exceeded 95% everywhere. IKS was positively associated with both efficiencies after controlling for student poverty (p < 0.001), robust to Tobit, Simar–Wilson, a principal-component index, and excluding Papua. The student–teacher ratio was unrelated to E1 but positively associated with E2 (p = 0.016): provinces with relatively more teachers were not more efficient; this weakened without Papua (p = 0.09). Conclusion: At provincial level, BOS money per student goes furthest where basic facilities are already complete, while teacher surpluses do not add efficiency. Tariff-based efficiency scores reflect relative cost rather than waste, and findings should be tested with school-level spending and outcome data.