ANALISIS PENGARUH MANDATORY SPENDING PENDIDIKAN TERHADAP INDIKATOR PEMBANGUNAN PENDIDIKAN

Ramadhanti, Ajeng Taufina (2025) ANALISIS PENGARUH MANDATORY SPENDING PENDIDIKAN TERHADAP INDIKATOR PEMBANGUNAN PENDIDIKAN. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Untuk mewujudkan Visi Indonesia Emas 2045, Indonesia perlu mengoptimalkan bonus demografi dengan meningkatkan kualitas sumber daya manusia sesuai RPJPN 2025-2045, yaitu mencapai Human Capital Indeks (HCI) sebesar 0,73 pada 2045. Salah satu langkah strategis yang diterapkan adalah kebijakan Mandatory Spending Pendidikan, yaitu pengalokasian minimal 20% dari APBN untuk memastikan ketersediaan dana secara berkelanjutan, yang secara konsisten telah dipenuhi sejak tahun 2009. Penelitian ini bertujuan untuk menganalisis dampak realisasi kebijakan tersebut terhadap pembangunan pendidikan di Indonesia, yang diukur melalui Harapan Lama Sekolah (HLS) dan Indeks Pembangunan Literasi Masyarakat (IPLM) melalui analisis regresi data panel periode 2021–2023. Hasil penelitian menunjukkan bahwa realisasi Mandatory Spending Pendidikan yang bersumber dari APBN yang dikelola pemerintah pusat melalui Kementerian/Lembaga berpengaruh positif terhadap peningkatan HLS dan IPLM. Realisasi Mandatory Spending Pendidikan yang bersumber dari APBN yang dikelola pemerintah daerah tidak selalu berpengaruh positif pada HLS dan tidak berpengaruh pada IPLM. Meskipun begitu, secara simultan ditemukan bahwa Mandatory Spending Pendidikan yang bersumber dari APBN berpengaruh signifikan terhadap HLS dan IPLM. Penelitian ini menyimpulkan bahwa efektivitas dan sinergi antara pemerintah pusat dan daerah dalam pengelolaan anggaran berpengaruh pada kebijakan Mandatory Spending Pendidikan. To accomplish the Indonesia Emas 2045 Vision, Indonesia needs to optimize its demographic bonus by enhancing the quality of human resources in alignment with the RPJPN 2025-2045, targeting a Human Capital Index (HCI) of 0.73 by 2045. A pivotal strategy for achieving this goal is the implementation of Mandatory Spending on Education, which mandates that at least 20% of the state budget be allocated to education. This policy has been fulfilled since 2009, thereby ensuring adequate funding for long-term educational objectives. This study aims to analyze the impact of the mandatory spending policy on education development in Indonesia by evaluating two key metrics: the Expected Years of Schooling (EYS) and the Community Literacy Development Index (CLDI). To achieve this, a panel data regression analysis was conducted from 2021 to 2023. The findings indicate that mandatory spending on education sourced from the state budget (APBN) administered by the central government has a positive impact on both EYS and CLDI. In contrast, mandatory spending from the APBN managed by local governments does not consistently produce favorable outcomes for EYS, and it does not affect CLDI. Overall, the study concludes that the effectiveness and coordination between central and local governments in managing the budget are vital to the success of the Mandatory Spending on Education policy. Moreover, strengthening this coordination could lead to improved educational outcomes nationwide.

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