Bagaimana Meningkatkan Efisiensi Belanja Daerah? Studi Kasus Bidang Pendidikan
DOI:
https://doi.org/10.31092/jpkn.v4i1S.1910Keywords:
DEA Bootstrap, Efisiensi belanja pemerintah daerah, Kualitas PendidikanAbstract
Penelitian ini bertujuan untuk mengetahui hubungan antara besaran belanja pegawai dan belanja modal terhadap tingkat efisiensi belanja khususnya di level pemerintah daerah di bidang pendidikan. Hubungan ini penting untuk menilai bagaimana belanja daerah khususnya belanja daerah di bidang pendidikan meningkat dari tahun ke tahun sedangkan kualitas pendidikan seperti Programme for International Student Assessment (PISA) skor yang diikuti Indonesia setiap periodenya mengalami penurunan. Di satu sisi, belanja daerah bidang pendidikan masih di dominasi oleh belanja pegawai dan hanya sebagian kecil belanja modal. Kami menganalisis belanja pegawai bidang pendidikan dan belanja modal bidang pendidikan terhadap tingkat efisiensi belanja daerah bidang pendidikan dengan menggunakan model Data Envelopment Analysis Bootstrapping oleh Simar dan Wilson (2007). Hasil menunjukkan bahwa belanja pendidikan berkorelasi negatif dengan tingkat efisiensi belanja daerah bidang pendidikan sedangkan belanja modal berkorelasi positif terhadap tingkat efisiensi belanja daerah bidang pendidikan. Oleh karena itu penting untuk memberikan batasan minimal belanja modal fungsi pendidikan dan batasan maksimal belanja pegawai fungsi pendidikan.Â
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This work is licensed under a Creative Commons Attribution 4.0 International License.
