Belanja Pegawai versus Belanja Modal dalam APBD dan Kondisi Ruang Kelas SMP Negeri: Analisis Lintas 38 Provinsi di Indonesia

Supatmin Supatmin (Universitas Islam Negeri Jakarta)
Khayatun Nufus (Universitas Pamulang)

Jurnal Ilmiah Pendidikan dan Keislaman
Vol. 5 No. 2 (2025): Jurnal Ilmiah Pendidikan dan Keislaman

Background: More than half of Indonesia's public junior secondary (SMP) classrooms are recorded as damaged, although the districts that run these schools must spend at least 20% of their budgets on education. Compliance relies heavily on personnel spending, raising the concern that small capital budgets hold back facility repair. This has not been tested quantitatively across all provinces. Objective: To map the composition of personnel and capital spending in regional budgets and test its association with the share of damaged public SMP classrooms. Methods: Cross-sectional study of 38 provinces. The 2024 spending composition of all districts in each province was computed from the Ministry of Finance's DJPK portal, and classroom condition from the 2025/2026 SMP Statistics (Dapodik, 30 November 2025). Because education-function spending by economic type was not accessible, all-function composition served as a proxy, validated against provincial education personnel spending reported by the Corruption Eradication Commission (KPK, 2024). Analyses used Spearman and rank-based partial correlations and OLS with HC3 standard errors. Results: In aggregate, districts allocated 34.4% of spending to personnel and 17.4% to capital (capital-to-personnel ratio 0.51). Some 30.5% of public SMP classrooms had moderate or major damage, ranging from 2.7% in Jakarta to 46.3% in North Maluku. Spending composition was unrelated to classroom damage, both bivariately (ρ = −0.01 for the capital/personnel ratio) and after controlling for student poverty (b = −1.46; 95% CI −5.85 to 2.92; p = 0.512). Student poverty was the strongest correlate (ρ = 0.64; p < 0.001), explaining almost half of the variation. Results held across damage measures, excluding Jakarta or Papua, and with classroom-count weights. Conclusion: At provincial level, a larger capital share does not coincide with better classrooms. Damage tracks regional poverty more than budget composition, so policy should focus on tagging and monitoring maintenance spending on school facilities rather than simply raising capital shares. Tests with district-level education-function data by economic type are still needed.