Special Allocation Fund (DAK) For Education Sector : A Development Evaluation Perspective Of Fiscal YEAR 2019

Abstract

National development in education is essentially carried out in order to improve the quality of human resources. In practice, this is established in a series of programs and activities involving the central and regional governments related to authority and funding capacity. One of the efforts to reduce fiscal inequality in education, the central government allocates special allocation funds (DAK). This transfer fund is needed because up to 2019 efforts to improve access and quality of education services through the fulfillment learning facilities and infrastructure standards. This paper analyse the planning and implementation of the DAK 2019 for physical assignment in education from the perspective of development evaluation. This study uses a mixed method with numerical data even secondary and primary. Data collection was obtained through discussion and questionnaires. The content analysis method is used to find gaps in central-regional planning. The study also analyse news analysis by using Intelligent Media Monitoring (IMM) tool. The results of the study found several obstacles, including: 1) Disparity in the ability of human resources in preparing proposals as well as differences in information accessibility between vocational high school (SMK) managers in urban and rural areas; 2) Budget planning is not optimal in the DAK proposal; 3) Student Practice Room (RPS) is not optimal due to the unavailability of practical equipment and equipment; 4) Determination of the allocation does not fully reflect the magnitude of the needs of school accreditation; 5) Lack of transparency and public audits in the management of DAK of Education Sector.

The Impact of Fiscal Balance Funds Toward Human Development in Riau Province

“…This result does not align with previous research stating that DAK Physical influences human development through the education sector (Wulansari et al, 2021). DAK Physical in education will affect the increase in HDI, especially in education (Nawawi et al, 2021;Pambudi et al, 2021). On the other hand, the findings of this study are strengthened by previous research, which explains that DAK Physical does not affect human development in the education sector (Sembiring, 2020).…”

“…Particularly, the fiscal balance funds influence human development in the health aspect (Arifin & Setiawati, 2023;Fitriya & Witono, 2023;Rocheleau & Warren, 1980;Sandjaja et al, 2020). Likewise, Fatria et al (2020), Fitriya and Witono (2023), Letelier S & Ormeño C (2018), Nawawi et al (2021), Pambudi et al (2021), Whitman (1977), and Wulansari et al (2021) state that the fiscal balance funds significantly affect human development in the education aspect. Additionally, the fiscal balance funds influence increasing human development in the aspect of a decent standard of living (Arifin & Setiawati, 2023;Azhari et al, 2021;Fitriya & Witono, 2023;Yusuf & Afendi, 2020).…”

Akuntabilitas Dan Kondisi Keuangan Daerah Otonomi Khusus Pada Provinsi Aceh, Papua, Dan Papua Barat

“…Secara teori seharusnya daerah yang lebih mengandalkan PAD mampu mengelola keuangan daerah secara lebih akuntabel (Martínez-Vázquez et al, 2016). DAK_TRANSFER digunakan untuk melihat hubungan DAK yang secara teori lebih mampu menghadirkan akuntabilitas dibandingkan dengan dana transfer lainnya dan dapat mendorong percepatan penyediaan infrastruktur publik (Pambudi et al, 2021). Variabel PDPT_BLJ, OP_BLJ, MODAL_BLJ, TETAP_ASET hendak melihat hubungan belanja dengan akuntabilitas pada daerah yang menerapkan otsus.…”

Section Artikel Kontribusi Dana Insentif Daerah Berbasis Penghargaan Pembangunan Daerah terhadap Pembangunan Kabupaten

“…Namun, dalam perkembangannya kesenjangan anggaran antar kabupaten masih menjadi perhatian pemerintah pusat sampai saat ini. Pemerintah pusat mentransfer dana ke daerah untuk mendukung pelaksanaan desentralisasi dalam rangka mencapai kesejahteraan masyarakat secara adil dan merata (Pambudi et al, 2021;Sari & Wikarya, 2021).…”