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INDONESIA
Jurnal Ilmiah Pendidikan dan Keislaman
Published by Sekolah Tinggi Agama Islam Darul Qalam Tangerang
ISSN : 28092732     EISSN : 28092554     DOI : https://doi.org/10.55883/jipkis
Core Subject : Religion, Education,
Religion Education Other
JIPKIS Adalah Jurnal Ilmiah Pendidikan dan Keislaman, terbit secara daring pada bulan April, Agustus dan Desember. untuk menyebarluaskan hasil-hasil penelitian dalam bidang Pendidikan dan Keislaman
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 244 Documents
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Kepatuhan Pemerintah Daerah terhadap Mandatory Spending 20% Anggaran Pendidikan dalam APBD: Analisis 38 Provinsi Tahun Anggaran 2024 Supatmin Supatmin; Krisnaldy Krisnaldy
Jurnal Ilmiah Pendidikan dan Keislaman Vol. 4 No. 2 (2024): Jurnal Ilmiah Pendidikan dan Keislaman
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jipkis.v4i2.282

Abstract

Background: Indonesia's Constitution (Article 31(4)) and the National Education System Law require at least 20% of national and regional budgets to be allocated to education. Regional compliance has mostly been studied normatively or through single-region case studies, and rarely mapped quantitatively across all provinces together with fiscal correlates. Objective: To map compliance of Indonesia's 38 provincial governments with the 20% threshold in the 2024 budgets (APBD), quantify the shortfall in non-compliant provinces, and examine how compliance relates to fiscal autonomy, transfer dependence, and personnel spending. Methods: Descriptive cross-sectional quantitative study. Provincial ratios of education-affairs budgets to total regional expenditure (Ministry of Home Affairs data as of July 2024) were taken from a 2024 Corruption Eradication Commission (KPK) study and checked for internal consistency. Fiscal variables (own-source revenue, transfers, personnel spending, total expenditure) were taken from the Ministry of Finance's DJPK regional budget portal. Analyses used descriptive statistics, Fisher's exact test, Mann–Whitney tests, Spearman correlations, OLS with HC3 standard errors, and a denominator sensitivity check. Results: Twenty-eight provinces (73.7%) met the 20% threshold and ten did not. The median ratio was 26.08% (range 3.59–42.37%), and the pooled ratio across provinces was 25.20%. Non-compliance was concentrated entirely in the six Papuan provinces (median 7.98%) and four of the five Kalimantan provinces (group median 17.21%); all 27 other provinces complied (Fisher p < 0.001). The ten provinces were jointly IDR 3.88 trillion short of 20%. Fiscal autonomy correlated positively with the ratio (ρ = 0.35; p = 0.032), but the association disappeared once the Papuan group was excluded or controlled for. The education ratio correlated strongly with the personnel share of total spending (ρ = 0.76; p < 0.001). Compliance status was unchanged when the denominator was replaced with final budget totals reported by DJPK. Conclusion: Provincial non-compliance is not widespread but concentrated in two institutional settings: newly created Papuan provinces that do not yet carry education personnel costs, and resource-rich Kalimantan provinces with large total budgets. Elsewhere, compliance rests largely on teacher salaries, so numerical compliance does not necessarily indicate the quality of education spending.
Belanja Pegawai versus Belanja Modal dalam APBD dan Kondisi Ruang Kelas SMP Negeri: Analisis Lintas 38 Provinsi di Indonesia Supatmin Supatmin; Khayatun Nufus
Jurnal Ilmiah Pendidikan dan Keislaman Vol. 5 No. 2 (2025): Jurnal Ilmiah Pendidikan dan Keislaman
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jipkis.v5i2.283

Abstract

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.
Hubungan Belanja Pendidikan per Siswa dengan Angka Partisipasi Murni dan Rata-rata Lama Sekolah: Analisis Lintas Provinsi di Indonesia Supatmin Supatmin; Nanang Hanafiah
Jurnal Ilmiah Pendidikan dan Keislaman Vol. 5 No. 2 (2025): Jurnal Ilmiah Pendidikan dan Keislaman
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jipkis.v5i2.284

Abstract

Background: Indonesian regional governments must allocate at least 20% of their budgets to education, yet evidence on whether spending per student relates to enrollment and schooling attainment at the provincial level remains limited and inconsistent. Objective: To examine the association between provincial education spending per student and the senior-secondary net enrollment rate (NER) and mean years of schooling (MYS), accounting for students' economic background, fiscal autonomy, and the specific context of Papua. Methods: Cross-sectional study of 37 provinces (Jakarta excluded because it also funds primary and junior secondary schools). The 2024 provincial education budget (Ministry of Home Affairs via KPK, 2024) was divided by the number of senior high school (SMA) students in 2024/2025 (Ministry of Primary and Secondary Education). Outcomes were the 2025 senior-secondary NER (Statistics Indonesia) and 2024 MYS. Controls were the share of public SMA students from households earning under IDR 1 million or with no income, fiscal autonomy, and a Papua dummy. Models were estimated by OLS with HC3 standard errors, with six robustness checks. Results: Median spending was IDR 16.2 million per SMA student, with a 90th-to-10th percentile ratio of 2.3. Spending per student was not significantly associated with NER or MYS in the full models. Variation in outcomes was explained mainly by students' economic background and the Papua context. Excluding Papua, the NER coefficient turned positive (6.73; p = 0.097) but remained insignificant at the 5% level. Conclusion: At the provincial level, the size of education spending per student does not yet distinguish NER and MYS outcomes. Given the cross-sectional design, these results are associations and should not be read as evidence that spending has no effect.
Transparansi Pengelolaan Keuangan Perguruan Tinggi Negeri Badan Hukum: Audit Pengungkapan Laporan Keuangan di Situs Resmi 25 PTNBH Supatmin Supatmin; Tosuerdi Tosuerdi
Jurnal Ilmiah Pendidikan dan Keislaman Vol. 5 No. 1 (2025): Jurnal Ilmiah Pendidikan dan Keislaman
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jipkis.v5i1.285

Abstract

Background: Indonesia's legal-entity state universities (PTNBH) manage their finances autonomously and draw much of their revenue from students and the public. The Public Information Disclosure Law requires public bodies to publish financial statements periodically, but existing assessments by the Information Commission are holistic and do not show whether the core financial documents are actually online. Objective: To examine whether all 25 PTNBH disclose annual financial statements, audited statements for fiscal year (FY) 2025, a multi-year archive, and budget documents on their official websites, and how quickly the FY2025 statements were published. Methods: A census website content audit of 25 PTNBH, conducted on 1 November 2026 through search-engine queries and retrieval of disclosure-office (PPID) and finance-directorate pages. Six binary indicators were scored; publication timing was taken from posting dates or file-folder dates. Early (designated by 2015, n = 11) and later PTNBH (n = 14) were compared with Fisher's exact and Mann–Whitney tests. Results: All 25 universities run a PPID portal, but annual financial statements were found for only 20 (80%), FY2025 statements for 18 (72%), and FY2025 statements labelled as audited for 17 (68%). Thirteen met all six indicators; five had no locatable financial statements. Nine of the 11 FY2025 reports with an identifiable date appeared by June 2026. Four of 20 universities host their statements on Google Drive or SharePoint. Four universities rated “Informative” in the 2025 national disclosure awards did not show FY2025 statements. Differences between early and later PTNBH were not statistically significant (81.8% vs 57.1%; p = 0.234). Conclusion: Financial-statement disclosure is now the majority practice among PTNBH but not universal, and a high disclosure rating does not guarantee that financial statements are available. A central repository, a firm publication deadline, and an Information Commission criterion that checks directly for audited statements are recommended.

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