Implementasi Kebijakan Alokasi Anggaran Pendidikan 20% dalam Pengelolaan Sekolah Dasar Negeri di Kota Samarinda

Nur Nabilla Sarah; Cindy Audia Safira Putri; Hermuna; Widyamike Gede Mulawarman; Mukhamad Nurhadi

doi:10.55681/nusra.v7i3.6477

Authors

Nur Nabilla Sarah Program Studi Magister Manajemen Pendidikan, Universitas Mulawarman, Indonesia
Cindy Audia Safira Putri Program Studi Magister Manajemen Pendidikan, Universitas Mulawarman, Indonesia
Hermuna rogram Studi Magister Manajemen Pendidikan, Universitas Mulawarman, Indonesia
Widyamike Gede Mulawarman rogram Studi Magister Manajemen Pendidikan, Universitas Mulawarman, Indonesia
Mukhamad Nurhadi Program Studi Magister Manajemen Pendidikan, Universitas Mulawarman, Indonesia

DOI:

https://doi.org/10.55681/nusra.v7i3.6477

Keywords:

education budget, education financing, elementary school, budget governance, educational quality

Abstract

This study is grounded in the importance of implementing the policy mandating a minimum allocation of 20% of the State Budget (APBN) and Regional Budget (APBD) for education as a constitutional mandate aimed at improving the quality of basic education services. Although the provision has been normatively fulfilled, conditions at the school level indicate that the magnitude of the budget allocation does not necessarily correspond to significant improvements in educational quality. This study aims to analyze the implementation of the 20% education budget policy in the management of public elementary schools in Samarinda City, particularly in terms of planning, allocation, realization, and the factors influencing the effectiveness of budget utilization. This research employed a qualitative approach using a case study design supported by a literature review. Data were collected through in-depth interviews, documentation studies, and literature analysis. The informants consisted of school principals, teachers, school treasurers, and officials from the Department of Education. Data analysis was conducted using reflexive thematic analysis through stages of transcription, coding, categorization, theme development, and data interpretation. The findings reveal that the implementation of the education budget policy continues to face several challenges. These include communication gaps between local governments and schools, limited school autonomy in preparing the School Activity and Budget Plan (RKAS), the influence of regional political dynamics, the dominance of operational expenditures, delays in fund disbursement, and suboptimal transparency in regional budget management. The study concludes that the effectiveness of education budgeting is not solely determined by the size of the allocated funds, but also by the quality of governance, accuracy of distribution, transparency, accountability, and the extent to which budget utilization is oriented toward improving the quality of learning processes

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