SUDAH EFISIENKAH BELANJA MANDATORY SPENDING FUNGSI PENDIDIKAN DAN KESEHATAN PEMERINTAH INDONESIA? (METODE DATA ENVELOPMENT ANALYSIS)

Hadiantoro, Farhan (2024) SUDAH EFISIENKAH BELANJA MANDATORY SPENDING FUNGSI PENDIDIKAN DAN KESEHATAN PEMERINTAH INDONESIA? (METODE DATA ENVELOPMENT ANALYSIS). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mendapatkan gambaran tingkat efisiensi relatif dan potensi perbaikan dari belanja pemerintah pada sektor pendidikan dan sektor kesehatan di 34 provinsi di Indonesia. Penelitian menggunakan pendekatan kualitatif dengan metode Data Envelopment Analysis dalam pengujian efisiensi dan wawancara dalam mengeksplorasi kebijakan yang dapat dilakukan agar belanja menjadi lebih efisien. Temuan dalam penelitian ini menunjukkan bahwa hanya terdapat empat provinsi yang dapat mempertahankan efisiensinya di sektor pendidikan dan hanya tiga provinsi yang dapat mempertahankan efisiensinya di sektor kesehatan selama periode penelitian. Sektor pendidikan memiliki rata-rata nilai efisiensi yang lebih besar dibandingkan dengan sektor kesehatan. Potensi perbaikan terbesar pada kedua sektor terdapat pada efisiensi belanja yang berasal dari APBD Provinsi. Melalui analisis lanjutan menggunakan Malmquist Index, didapatkan bahwa terjadi penurunan efisiensi di sektor pendidikan dan kenaikan efisiensi di sektor kesehatan. Perbaikan efisiensi dapat dilakukan melalui penambahan target output, realokasi anggaran, maupun pemblokiran anggaran. This research aims to obtain an overview of the relative efficiency and potential improvements in government spending in the education and health sector in 34 provinces in Indonesia. The research uses a qualitative approach with the Data Envelopment Analysis method in testing efficiency and interviews to explore policies that can be implemented to make government spending more efficient. The findings in this research show that there are only four provinces that can maintain their efficiency in the education sector and only three provinces that can maintain their efficiency in the health sector during the research period. The education sector has an average efficiency value that is greater than the health sector. The greatest potential for improvement in both sectors lies in the efficiency of spending originating from the Regional Revenue and Expenditure Budget (APBD). Through further analysis using the Malmquist Index, it was found that there was a decrease in efficiency in the education sector and an increase in efficiency in the health sector. Efficiency improvements can be made through adding output targets, reallocating budgets, or blocking budgets.

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