Desentralisasi Dan Efisiensi Belanja Fungsi Pendidikan Serta Implikasinya Terhadap Kesejahteraan Masyarakat Di Propinsi Sulawesi Selatan

Abstract

This study aims to analyze: (i) the level of efficiency of regional spending of educational functions; (ii) the impact of fiscal decentralization on the spending efficiency; and (iii) the implications of education spending efficiency on the level of welfare in the region. The research used quantitative approach with Data Envelopment Analysis (DEA) and Dinamic Generalized Method of Moment (DGMM) analysis techniques. The results showed that the realization and utilization of education function spending in the aggregate in South Sulawesi Province is quite good, although the spending is still more allocated to government bureaucracy spending. However, the results of efficiency testing by DEA method show that in most districts/cities in South Sulawesi Province, the realization and utilization of such spending is relatively less efficient. From the results of Dynamic Panel Data Testing (DGMM), the findings were obtained that fiscal decentralization in the form of Local Own-Source Revenue had a positive and significant impact on the education spending efficiency, while the fiscal decentralization policy in the form of Balance Fund, negatively influential but insignificant. In terms of good governance, the variable interaction between fiscal decentralization in the form of Local Own-Source Revenue and opinion from BPK on LKPD in districts/cities negatively and significantly affects the efficiency of education spending. While the variable interaction between fiscal decentralization both in the form of Balance Fund and opinion from BPK on LKPD in districts/cities has a positive and significant effect on the efficiency of education spending. The increase in the efficiency of education spending will be significantly followed by the improvement of the welfare of the community. Meanwhile, fiscal decentralization policy in the form of Local Own-Source Revenue has a positive and significant effect.

Indonesian Education Autonomy: A Bibliographic Study

“…School-based management is based on the principles of independence, fairness, openness, partnership, participation, efficiency, and accountability (Achmad & Hartono, 2021;Bida, 2021). In practise, the learning strategies used by educational institutions are student-centred (active, creative, effective, and fun learning), IT-based, and character-building (Idris, 2020;Iskandar, 2021). School functions that were initially carried out by the government were partially decentralised to schools to be carried out professionally.…”

Kemandirian Keuangan Daerah Pemerintah Kota Tasikmalaya Tahun Anggaran 2019-2022

“…Dalam Undang-undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah telah diatur terkait pembagian sumber-sumber keuangan antara pemerintah pusat dan pemerintah daerah dengan prinsip "money follow function", artinya pelimpahan wewenang diikuti dengan pelimpahan atas sumber-sumber keuangan yang pada awalnya dikuasi sepenuhnya oleh pemerintah pusat (Iskandar, 2022). Penetapan undang-undang ini berintikan untuk mendorong peningkatan kemampuan keuangan daerah.…”

Analisis Efisiensi Belanja Pendidikan Pada Pemerintah Daerah Tertinggal Di Indonesia

“…Penelitian Rambe (2020) pada level Provinsi di Indonesia terkait faktor penentu peluang efisiensi belanja menggunakan regresi logit menunjukkan kapasitas fiskal variabel yang berpengaruh positif signifikan terhadap peluang efisiensi. Studi pada kabupaten/kota di Provinsi Sulawesi Selatan dilakukan oleh Azwar (2022), menunjukkan hasil desentralisasi fiskal dalam bentuk penerimaan dana perimbangan belum dapat meningkatkan efisiensi belanja pendidikan.…”