Efisiensi Anggaran Belanja Bidang Pendidikan Kabupaten/Kota Di Jawa Timur Tahun 2018

Betty Silfia Ayu Utami, Maziyah Mazza Basya, Anung Yoga Anindhita

Abstract


This study aims to determine the education budgets efficiency of district/cities in East Java. This study uses secondary data. Data Envelopment Analysis (DEA) is used to measure the level of efficiency with the sample covering all districts/cities in East Java. The results show that the level of efficiency of the education budget is still relatively low. This can be seen from the results of the analysis of 38 districts/cities in East Java, only 5 districts  Jember, Situbondo, Pasuruan, Mojokerto, Ngawi, and 9 cities namely Kediri, Blitar, Malang, Probolinggo, Pasuruan, Mojokerto, Madiun, Surabaya, Batu which achieve perfect efficiency when viewed from the output of educational attainment  and inputs, namely the number of teachers, the number of schools and the realization of the education budget, while the remaining 24 districts have not been efficient in spending on the education sector.


Keywords


efficient; data envelopment analysis

Full Text:

PDF

References


Ahec Sonje, A., Deskar-Skrbic, M. and Sonje, V. (2018). Efficiency of Public Expenditure on Education: Comparing Croatia With Other Nms’, INTED2018 Proceedings, 1(85152), pp. 2317–2326.

Bogetoft, Peter, Otto, L. (2011) Benchmarking with DEA, SFA, and R. International Series in Operations Research & Management Science.

Cooper, W.., Seiford, L. ., & Tone, K. (2002) Data Envelopment Analysis: A Comprehensive Text with Models, Applications, References and DEA Solver Software. Kluwer Academic Publishers. New York.

Halim, A. (2014) Manajemen keuangan sektor publik : Problematika penerimaan dan pengeluaran pemerintah (Anggaran Pendapatan dan Belanja Negara/Daerah). Jakarta : Salemba Empat.

Hsu, Y. C. (2014). Efficiency In Government Health Spending: A Super Slacks-Based Model. Quality and Quantity, 48(1), pp. 111–126.

Indriati, N. E. (2014). Analisis Efisiensi Belanja Daerah di Kabupaten Sumbawa (Studi Kasus Bidang Pendidikan dan Kesehatan). JESP, 6(2), pp. 192–205.

Julita. (2011). Analisis Efektifitas dan Efisiensi Anggaran Pendapatan dan Belanja Pada Badan Lingkungan Hidup Provinsi Sumatera Utara. Kumpulan Jurnal Dosen Universitas Muhammasiyah Sumatera Utara, 10(2), pp. 1–8.

Kemendikbud. (2019). Neraca Pendidikan Daerah. Jakarta: Kemendikbud Republik Indonesia.

Mardiasmo. (2002). Akuntansi Sektor Publik. Yogyakarta : Andi.

Nugroho, T. & R. (2009). Kebijakan Pendidikan. Yogyakarta : Pustaka Belajar.




DOI: http://dx.doi.org/10.30742/equilibrium.v17i2.1494

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi

Indexed By:

      
      

  Creative Commons License

Equilibrium by http://journal.uwks.ac.id/index.php/equilibrium is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

 

 

 

 

 

Office: EQUILIBRIUM
Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya
Dukuh Kupang XXV No. 54 Surabaya, Indonesia 60225 
Phone: +62315613231   
email: equilibrium@uwks.ac.id

p-ISSN 1693-1378 | e-ISSN 2598-9952

slot gacor slot gacor hari ini slot gacor 2025 demo slot pg slot gacor slot gacor