Efektivitas Penggunaan Anggaran Pendidikan dalam Peningkatan Mutu Sekolah

Abstract

This study aims to analyze the effectiveness of education budget utilization in improving the quality and equity of education services in Indonesia. The method used was a literature review, examining various scientific sources for the 2019–2024 period, including books, journals, and government policy documents. The results indicate that despite the substantial allocation of education funds through the School Operational Assistance (BOS) and Special Allocation Fund (DAK) programs, their effectiveness remains limited due to the predominance of use for routine operational needs. The implementation of performance-based budgeting and the Value for Money (VMF) principle has not been optimal, primarily due to low school managerial capacity, delays in fund disbursement, and a lack of transparency and outcome-based evaluation. Schools with participatory planning and the use of digital technologies such as e-budgeting have demonstrated greater effectiveness, particularly in improving teacher competency and learning quality. Therefore, strengthening financial management capacity, implementing a transparent monitoring system, and optimizing the role of the community in budget management are necessary to achieve efficient, accountable education governance oriented toward sustainable improvement in education quality.