ALOKASI ANGGARAN PENDIDIKAN DALAM ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) DI INDONESIA

Authors

  • Sri Rustiningrum Universitas Nasional
  • Kumba Digdowiseiso Universitas Nasional

DOI:

https://doi.org/10.35794/jmbi.v10i2.49867

Abstract

Abstract. Education as a learning tool that can increase insight and knowledge and make the community have more value and be able to explore and develop them existing potentials, so that they become quality human resources. The government provides an allocation of education funds with a minimum amount of 20% of the total state budget each year. With this high budget allocation, education in Indonesia should be able to reach all people. However, children drop out of school still happen because of motivation and economic factors. Most of the education budget allocation is still used for the payment of salaries for teachers so that the education quality has not been considered, even though it should be with a large budget that the education quality can be improved and developed. The purpose of this study is to find out how the education budget allocations in the APBN in Indonesia. The research method is to conduct a literature review. The results obtained are: 1. Education budget is allocated more for local governments than for the central government. 2. Indonesia has a large proportion of the expenditure budget and this budget is mostly used to pay teachers. 3. There has been no effort to improve the quality of education that has been able to motivate people to attend education.

 

References

DAFTAR PUSTAKA

Alamsyah, F., Saerang, I.S., Tulung, J. E. (2019). Analisis Akurasi Model Zmijewski, Springate, Altman, Dan Grover Dalam Memprediksi Financial Distress. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(2). https://doi.org/10.35794/emba.v7i2.49101

Bastian, Indra, Filosofi Manajemen Keuangan Publik. Diakses dari https://www.pustaka.ut.ac.id/lib/wp-content/uploads/pdfmk/EKAP4405-M1.pdf.

Digdowiseiso, K. (2015). Sistem Keuangan Publik, Jakarta, Lembaga Penerbitan Universitas Nasional, 2015.

Digdowiseiso, K. (2010), Measuring gini coefficient of education: the Indonesian cases, Department of Economics, University of National, Indonesia,

Gunarsa, Ny. Y. Singgih D. (2000), Psikologi Membimbing, Jakarta, PT. Gunung Mulia

Siagian, Sondang P., (1984) Pengembangan Sumber Daya Insan, Jakarta, PT Gunung Agung

Hamid, K. T. (2013). Good Governance and New Public Sector Financial Management Reform in Nigeria,

Handayani, K. (2009). Pengaruh Dana Alokasi Khusus (DAK) dan Pendapatan Asli Daerah (PAD) Terhadap Belanja Daerah Bidang Pendidikan Pada Kabupaten/Kota di Sulawesi. Skripsi.

Veronika, E., & Lestari, H. S. (2022). Risiko Kredit Dan Likuiditas Terhadap Kinerja Keuangan Bank Yang Terdaftar Di Bursa Efek Indonesia. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 9(3), 1306–1323. https://doi.org/10.35794/jmbi.v9i3.43181

World Bank, Revealing How Indonesia’s Subnational Governments Spend their Money on Education, Jakarta, 2020. Diambil dari www.worldbank.org.

Undang-Undang/Peraturan

- Undang-Undang Dasar Tahun 1945 amandemen

- Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara

- Undang-Undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional

- Peraturan Presiden Nomor 107 Tahun 2017 Tentang Rincian Anggaran Pendapatan Dan Belanja Negara Tahun Anggaran 2018

- Peraturan Presiden Nomor 129 Tahun 2018 tentang Rincian APBN 2019

Sumber Online

- https://www.kemenkeu.go.id/apbn2017

- http://visual.kemenkeu.go.id/apbn2018/

- http://visual.kemenkeu.go.id/anggaran-pendidikan-apbn-2019/

- http://www.data-apbn.kemenkeu.go.id/Dataset/Details/1007

- https://keuangan101.blogspot.com/2017/05/pengertian-dan-fungsi-anggaran-sektor.html

- http://statistik.data.kemdikbud.go.id/index.php

Downloads

Published

2023-06-30

How to Cite

Rustiningrum, S., & Digdowiseiso, K. (2023). ALOKASI ANGGARAN PENDIDIKAN DALAM ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) DI INDONESIA. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 10(2), 800–813. https://doi.org/10.35794/jmbi.v10i2.49867

Most read articles by the same author(s)