Analisis Tingkat Penyerapan Belanja Pendidikan di Kabupaten Sukoharjo

Abstract

The purpose of this study was to analyze the portion of the total education budget expenditure budget, the absorption rate of education spending through the budget, and the composition of the direct and indirect spending to total education expenditure budget Sukoharjo Education. This study is a replication of a study on public expenditure by the World Bank Indonesia in 2008. Expected from the results of this study can be useful for educational and government stakeholders to policy-making in the field of the education financing. This study uses the approach PEA (Public Expenditure Analysis) or APP (Public Expenditure Analysis) in the analysis of public expenditure on education spending Sukoharjo district. Year 2008-2010. The results of the analysis stated that the share of education expenditure to total budget is still below 20 percent under the provisions of law No. perspective. 20 of 2003. Whereas if personnel expenditures included in the calculation of education spending in accordance with the decision of the Constitutional Court in 2007, the education expenditure exceeding 20%. Absorption of education expenditure increased absorption Sukoharjo district education spending from 2005-2011 and indirect spending more dominant than the direct expenditure of education. Factors that trigger is the high portion of salary.