The Implementation of Physical Special Allocation Funds (DAK) at Primary School

Abstract

The aim of this study is to explore the information regarding the implementation of the physical special allocation funds in education, included: 1) communication; 2) resources; 3) disposition; and 4) bureaucracy. The qualitative method was conducted by collecting data from participant observation, in depth interview and documentation. The participants were the Head of primary education sector, the Head of the facilities and infrastructure section, the principal and treasurer. The results showed: 1) the distribution of information had been conducted effectively targeting the object directly through the meetings, training, workshop, discussions, technical guidance and dialogue; 2) human resources at Bandung education sector have competent capabilities and expertise in their field; 3) the attitude in ministerial education regulations implementation concerning operational physical special allocation funds at primary school level was response well; and 4) the implementation of physical special allocation funds in education are in accordance with the roles, tasks and coordination among policy implementing agencies that have been determined by the central government.

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

“…It indicates that DAK Physical in Riau positively affects human development from an educational aspect (HLS) but not significantly. 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).…”

“…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).…”