Belanja Pegawai versus Belanja Modal dalam APBD dan Kondisi Ruang Kelas SMP Negeri: Analisis Lintas 38 Provinsi di Indonesia

Supatmin Supatmin; Khayatun  Nufus

doi:10.55883/jipkis.v5i2.283

Authors

Supatmin Supatmin Universitas Islam Negeri Jakarta
Khayatun Nufus Universitas Pamulang

DOI:

https://doi.org/10.55883/jipkis.v5i2.283

Keywords:

personnel expenditure; capital expenditure; regional budget; damaged classrooms; school infrastructure; junior secondary school; fiscal decentralization

Abstract

Background: More than half of Indonesia's public junior secondary (SMP) classrooms are recorded as damaged, although the districts that run these schools must spend at least 20% of their budgets on education. Compliance relies heavily on personnel spending, raising the concern that small capital budgets hold back facility repair. This has not been tested quantitatively across all provinces. Objective: To map the composition of personnel and capital spending in regional budgets and test its association with the share of damaged public SMP classrooms. Methods: Cross-sectional study of 38 provinces. The 2024 spending composition of all districts in each province was computed from the Ministry of Finance's DJPK portal, and classroom condition from the 2025/2026 SMP Statistics (Dapodik, 30 November 2025). Because education-function spending by economic type was not accessible, all-function composition served as a proxy, validated against provincial education personnel spending reported by the Corruption Eradication Commission (KPK, 2024). Analyses used Spearman and rank-based partial correlations and OLS with HC3 standard errors. Results: In aggregate, districts allocated 34.4% of spending to personnel and 17.4% to capital (capital-to-personnel ratio 0.51). Some 30.5% of public SMP classrooms had moderate or major damage, ranging from 2.7% in Jakarta to 46.3% in North Maluku. Spending composition was unrelated to classroom damage, both bivariately (ρ = −0.01 for the capital/personnel ratio) and after controlling for student poverty (b = −1.46; 95% CI −5.85 to 2.92; p = 0.512). Student poverty was the strongest correlate (ρ = 0.64; p < 0.001), explaining almost half of the variation. Results held across damage measures, excluding Jakarta or Papua, and with classroom-count weights. Conclusion: At provincial level, a larger capital share does not coincide with better classrooms. Damage tracks regional poverty more than budget composition, so policy should focus on tagging and monitoring maintenance spending on school facilities rather than simply raising capital shares. Tests with district-level education-function data by economic type are still needed.

Downloads

Download data is not yet available.

References

Belmonte, A., Bove, V., D'Inverno, G., & Modica, M. (2020). School infrastructure spending and educational outcomes: Evidence from the 2012 earthquake in Northern Italy. Economics of Education Review, 75, Article 101951. https://doi.org/10.1016/j.econedurev.2019.101951

Cellini, S. R., Ferreira, F., & Rothstein, J. (2010). The value of school facility investments: Evidence from a dynamic regression discontinuity design. The Quarterly Journal of Economics, 125(1), 215–261. https://doi.org/10.1162/qjec.2010.125.1.215

Devarajan, S., Swaroop, V., & Zou, H. (1996). The composition of public expenditure and economic growth. Journal of Monetary Economics, 37(2), 313–344. https://doi.org/10.1016/S0304-3932(96)90039-2

Direktorat Jenderal Perimbangan Keuangan. (2026). Data APBD pemerintah daerah tahun 2024 [Basis data daring]. Kementerian Keuangan. Diakses 1 November 2026, dari https://djpk.kemenkeu.go.id/portal/data/apbd

Duflo, E. (2001). Schooling and labor market consequences of school construction in Indonesia: Evidence from an unusual policy experiment. American Economic Review, 91(4), 795–813. https://doi.org/10.1257/aer.91.4.795

Gupta, S., Verhoeven, M., & Tiongson, E. R. (2002). The effectiveness of government spending on education and health care in developing and transition economies. European Journal of Political Economy, 18(4), 717–737. https://doi.org/10.1016/S0176-2680(02)00116-7

Hidayatillah, M. N., Masruhan, Fageh, A., & Umam, M. K. (2026). Moving beyond numerical compliance in Indonesian local education budgeting. International Journal of Law Dynamics Review, 4(1), 36–46. https://doi.org/10.62039/ijldr.v4i1.121

Keefer, P., & Knack, S. (2007). Boondoggles, rent-seeking, and political checks and balances: Public investment under unaccountable governments. The Review of Economics and Statistics, 89(3), 566–572. https://doi.org/10.1162/rest.89.3.566

Kis-Katos, K., & Sjahrir, B. S. (2017). The impact of fiscal and political decentralization on local public investment in Indonesia. Journal of Comparative Economics, 45(2), 344–365. https://doi.org/10.1016/j.jce.2017.03.003

Komisi Pemberantasan Korupsi. (2024). Kajian identifikasi potensi korupsi pada anggaran pendidikan. KPK. https://cms.kpk.go.id/storage/7316/Laporan-Kajian-Anggaran-Pendidikan-2024.pdf

Lafortune, J., & Schönholzer, D. (2022). The impact of school facility investments on students and homeowners: Evidence from Los Angeles. American Economic Journal: Applied Economics, 14(3), 254–289. https://doi.org/10.1257/app.20200467

Lewis, B. D. (2005). Indonesian local government spending, taxing and saving: An explanation of pre- and post-decentralization fiscal outcomes. Asian Economic Journal, 19(3), 291–317. https://doi.org/10.1111/j.1467-8381.2005.00214.x

Lewis, B. D. (2013). Local government capital spending in Indonesia: Impact of intergovernmental fiscal transfers. Public Budgeting & Finance, 33(1), 76–94. https://doi.org/10.1111/j.1540-5850.2013.12002.x

Lewis, B. D. (2017). Local government spending and service delivery in Indonesia: The perverse effects of substantial fiscal resources. Regional Studies, 51(11), 1695–1707. https://doi.org/10.1080/00343404.2016.1216957

Lewis, B. D., & Smoke, P. (2017). Intergovernmental fiscal transfers and local incentives and responses: The case of Indonesia. Fiscal Studies, 38(1), 111–139. https://doi.org/10.1111/1475-5890.12080

Long, J. S., & Ervin, L. H. (2000). Using heteroscedasticity consistent standard errors in the linear regression model. The American Statistician, 54(3), 217–224. https://doi.org/10.1080/00031305.2000.10474549

Neilson, C. A., & Zimmerman, S. D. (2014). The effect of school construction on test scores, school enrollment, and home prices. Journal of Public Economics, 120, 18–31. https://doi.org/10.1016/j.jpubeco.2014.08.002

Olken, B. A. (2007). Monitoring corruption: Evidence from a field experiment in Indonesia. Journal of Political Economy, 115(2), 200–249. https://doi.org/10.1086/517935

Pusat Data dan Teknologi Informasi. (2026). Statistik sekolah menengah pertama (SMP) 2025/2026 (Vol. 27). Sekretariat Jenderal, Kementerian Pendidikan Dasar dan Menengah.

Rajkumar, A. S., & Swaroop, V. (2008). Public spending and outcomes: Does governance matter? Journal of Development Economics, 86(1), 96–111. https://doi.org/10.1016/j.jdeveco.2007.08.003

Razak, A., Nawir, A. A., & Mastuti, S. (2025). An analysis of the effectiveness of the Special Allocation Fund (SAF) in financing the reconstruction of school facilities in Bogor Regency. PRESIDENSI: Jurnal Politik dan Pemerintahan, 1(2), 1–15. https://doi.org/10.64019/presidensi.v1i2.48

Rioja, F. K. (2003). Filling potholes: Macroeconomic effects of maintenance versus new investments in public infrastructure. Journal of Public Economics, 87(9–10), 2281–2304. https://doi.org/10.1016/S0047-2727(01)00200-6

Saragih, J. (2022). Local government capital expenditure, internal supervision, wealth and human development: Evidence from Indonesia. Jurnal Dinamika Akuntansi dan Bisnis, 9(1), 89–106. https://doi.org/10.24815/jdab.v9i1.23562

Sjahrir, B. S., Kis-Katos, K., & Schulze, G. G. (2014). Administrative overspending in Indonesian districts: The role of local politics. World Development, 59, 166–183. https://doi.org/10.1016/j.worlddev.2014.01.008

Suryadarma, D. (2012). How corruption diminishes the effectiveness of public spending on education in Indonesia. Bulletin of Indonesian Economic Studies, 48(1), 85–100. https://doi.org/10.1080/00074918.2012.654485

Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah. (2014).

Yare, P., Mollet, J. A., & Ngutra, R. N. (2026). Effectiveness of regional education expenditure management in a remote highland Yalimo Regency, Papua Mountains, Indonesia. Studies in Economy and Public Policy, 2(1), 67–79. https://doi.org/10.35912/sepp.v2i1.4389