DESENTRALISASI DAN EFISIENSI BELANJA FUNGSI PENDIDIKAN SERTA IMPLIKASINYA TERHADAP KESEJAHTERAAN MASYARAKAT DI PROPINSI SULAWESI SELATAN
This study aims to analyze: (i) the level of efficiency of regional spending of educational functions; (ii) the impact of fiscal decentralization on the spending efficiency; and (iii) the implications of education spending efficiency on the level of welfare in the region. The research used quantitative approach with Data Envelopment Analysis (DEA) and Dinamic Generalized Method of Moment (DGMM) analysis techniques. The results showed that the realization and utilization of education function spending in the aggregate in South Sulawesi Province is quite good, although the spending is still more allocated to government bureaucracy spending. However, the results of efficiency testing by DEA method show that in most districts/cities in South Sulawesi Province, the realization and utilization of such spending is relatively less efficient. From the results of Dynamic Panel Data Testing (DGMM), the findings were obtained that fiscal decentralization in the form of Local Own-Source Revenue had a positive and significant impact on the education spending efficiency, while the fiscal decentralization policy in the form of Balance Fund, negatively influential but insignificant. In terms of good governance, the variable interaction between fiscal decentralization in the form of Local Own-Source Revenue and opinion from BPK on LKPD in districts/cities negatively and significantly affects the efficiency of education spending. While the variable interaction between fiscal decentralization both in the form of Balance Fund and opinion from BPK on LKPD in districts/cities has a positive and significant effect on the efficiency of education spending. The increase in the efficiency of education spending will be significantly followed by the improvement of the welfare of the community. Meanwhile, fiscal decentralization policy in the form of Local Own-Source Revenue has a positive and significant effect.
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