Viotama, Febrian and Elvira, Mulya Nalien (2024) EFEKTIVITAS PENGGUNAAN ANGGARAN MANDATORY SPENDING BIDANG PENDIDIKAN PADA KABUPATEN MURUNG RAYA. Diploma thesis, IPDN.
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Abstract
ABSTRACT Problem Statment/Background (GAP): The regulation stipulated in Law Number 20 of 2003 concerning the National Education System mandates all local governments, including Murung Raya Regency, to allocate 20 percent of the Regional Revenue and Expenditure Budget for Mandatory Spending, particularly in the Education Sector. Purpose: This research aims to determine whether the use of Mandatory Spending in the Education Sector has been effective, discussed using Mardiasmo's Effectiveness Theory, the inhibiting factors, and the efforts made by Murung Raya Regency to overcome these obstacles. Methods: This research employs a Descriptive Qualitative approach. Primary data collection was done through Semi-Structured Interviews with informants selected using Purposive Sampling techniques and through Moderate Participant Observation. Secondary data was obtained by processing relevant data such as the Budget Realization Report (LRA) and summaries of the policies from the Department of Education and Culture. Results: The use of Mandatory Spending in the Education Sector is considered effective, with three out of four effectiveness indicators being met. The indicators that have been effective are Rehabilitation of Facilities and Infrastructure, Teacher Professional Allowances, and Physical Special Allocation Fund (DAK) for the Education Sector. The only indicator that has not been effective is the Net Enrollment Rate (NER). The factors hindering the effectiveness of the NER indicator include the schools' lack of understanding of the technical activities to improve NER and the high number of school-age children opting for early marriage instead of continuing their education. The efforts of the Department of Education and Culture of Murung Raya Regency to address these obstacles include direct field visits, school socialization, implementation of regular and special programs, and synchronization of these programs. Conclusion: The research on the use of Mandatory Spending in the Education Sector in Murung Raya Regency in 2022 shows effectiveness in three out of four indicators—rehabilitation of facilities, teacher allowances, and the DAK physical indicator—however, the NER at the junior high school level has not been effective due to the schools' lack of technical understanding, which has been addressed by the Department of Education through training, socialization, technical guidance, and program synchronization. Keywords: Effectiveness, Mandatory Spending, Education, Budget Utilization. ABSTRAK Permasalahan/Latar Belakang (GAP): Melalui regulasi yang tertuang dalam Undang-undang Nomor 20 Tahun 2003 Tentang Sistem Pendidikan Nasional menegaskan kepada seluruh pemerintah daerah termasuk Kabupaten Murung Raya untuk mengalokasikan 20 persen dari Anggaran Belanja dan Pendapatan Daerah untuk Mandatory Spending khususnya Bidang Pendidikan. Tujuan: penelitian ini untuk mengetahui apakah penggunaan anggaran Mandatory Spending Bidang Pendidikan telah efektif dimana peneliti membahasnya dengan menggunakan Teori Efektivitas menurut Mardiasmo, faktor penghambat serta upaya yang telah dilakukan Kabupaten Murung Raya untuk mengatasi penghambat tersebut. Metode: Pendekatan penelitian ini adalah Kualitatif Deskriptif. Pengumpulan Data Primer dengan cara pertama, Wawancara Semi Terstruktur dimana penentuan informan menggunakan teknik Purpossive Sampling. Kedua melalui proses Observasi Partisipatif Moderat. Sedangkan Data Sekunder dengan mengolah data-data terkait seperti Laporan Realisasi Anggaran (LRA) dan rangkuman Kebijakan Dinas Pendidikan dan Kebudayaan. Hasil/Temuan: Penggunaan Anggaran Mandatory Spending Bidang Pendidikan dinilai sudah efektif dengan memperhatikan tiga dari empat indikator efektivitas telah efektif. Adapun indikator yang telah efektif adalah Rehabilitasi Sarana dan Prasarana, Tunjangan Profesi Guru dan DAK Fisik Bidang Pendidikan Satu-satunya indikator yg belum efektif adalah Angka Partisipasi Murni. Faktor yang menghambat Indikator APM belum efektif disebabkan kurang pahamnya pihak sekolah terhadap teknis kegiatan peningkatan APM serta banyaknya anak-anak umur wajib sekolah yang lebih memilih pernikahan dini sehingga tidak melanjutkan pendidikan. Upaya Dinas Pendidikan dan Kebudayaan Kabupaten Murung Raya untuk mengatasi penghambat tersebut adalah dengan turun langsung ke lapangan, sosialisasi ke sekolah-sekolah, pelaksanaan program rutin dan khusus serta sinkronisasi program-program tersebut. Kesimpulan: Penelitian tentang anggaran Mandatory Spending Bidang Pendidikan di Kabupaten Murung Raya Tahun 2022 menunjukkan efektivitas pada tiga dari empat indikator rehabilitasi sarana, tunjangan guru, dan indikator DAK fisik, namun APM jenjang SMP belum efektif akibat kurangnya pemahaman teknis sekolah, yang diatasi Dinas Pendidikan dengan pelatihan, sosialisasi, bimbingan teknis, dan sinkronisasi program. Kata kunci: Efektivitas, Mandatory Spending, Pendidikan, Penggunaan Anggaran
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 11 Jun 2024 00:45 |
| Last Modified: | 11 Jun 2024 00:45 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/18274 |
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