PENGARUH REALISASI APBD TERHADAP PEMBANGUNAN MANUSIA DI PROVINSI NUSA TENGGARA TIMUR

Yasinta Falentina Bele, Sarjiyanto Sarjiyanto, Mulyanto Mulyanto

Abstract


ABSTRAK

Penelitian ini bertujuan menganalisis pengaruh realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) sektor pendidikan terhadap rata-rata lama sekolah sebagai indikator dimensi pendidikan dalam pembangunan manusia di Provinsi Nusa Tenggara Timur. Penelitian menggunakan data panel 22 kabupaten/kota selama periode 2018–2022 (110 observasi). Variabel independen terdiri atas Belanja Tidak Langsung, Belanja Langsung sektor pendidikan, Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK), sedangkan variabel dependen adalah rata-rata lama sekolah. Estimasi dilakukan menggunakan regresi data panel dengan Random Effect Model berdasarkan hasil uji Chow, Hausman, dan Lagrange Multiplier. Apabila menggunakan lag, realisasi anggaran dianalisis dengan lag satu tahun (t−1) untuk mengakomodasi jeda waktu antara pelaksanaan anggaran dan perubahan capaian pendidikan. Hasil penelitian menunjukkan bahwa Belanja Langsung berpengaruh negatif dan signifikan, sedangkan Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap rata-rata lama sekolah. Sebaliknya, Belanja Tidak Langsung dan Dana Alokasi Umum tidak berpengaruh signifikan. Temuan ini menunjukkan bahwa efektivitas pengelolaan belanja pendidikan lebih menentukan peningkatan capaian pendidikan dibandingkan besarnya alokasi anggaran secara umum. Penelitian ini memberikan kontribusi empiris mengenai hubungan realisasi APBD sektor pendidikan dan capaian pendidikan pada tingkat kabupaten/kota di Provinsi Nusa Tenggara Timur.

Kata Kunci: APBD, Belanja Pendidikan, Dana Alokasi Khusus, Data Panel, Rata-rata Lama Sekolah.

ABSTRACT

This study examines the effect of regional budget (APBD) realization in the education sector on Mean Years of Schooling as an indicator of the education dimension of human development in East Nusa Tenggara Province. The study employs balanced panel data from 22 regencies/cities during 2018–2022 (110 observations). The independent variables consist of Indirect Expenditure, Direct Expenditure in the education sector, the General Allocation Fund (DAU), and the Special Allocation Fund (DAK), while Mean Years of Schooling serves as the dependent variable. Panel data estimation was conducted using the Random Effects Model, selected through the Chow, Hausman, and Lagrange Multiplier tests. If a lag specification is applied, budget realization is analyzed using a one-year lag (t−1) to capture the delayed impact of public expenditure on educational outcomes. The results indicate that Direct Expenditure has a negative and statistically significant effect, whereas the Special Allocation Fund has a positive and statistically significant effect on Mean Years of Schooling. In contrast, Indirect Expenditure and the General Allocation Fund do not exhibit significant effects. These findings suggest that the effectiveness and allocation of education spending are more important than the overall size of government expenditure in improving educational outcomes. This study contributes empirical evidence on the relationship between education budget realization and educational achievement across regencies and cities in East Nusa Tenggara.

Keywords: Regional Budget, Education Expenditure, Special Allocation Fund, Panel Data, Mean Years of Schooling.


Keywords


Anggaran Pemerintah, APBD, Pembangunan Manusia.

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DOI: http://dx.doi.org/10.35906/jurakun.v12i2.2712

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