Aceh Besar Faces Education Budget Effectiveness Challenges Despite Efficient Resource Management

Multitech Publisher Sabtu, Juli 04, 2026
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FORMOSA NEWS - Aceh Besar - The management of the budget and education financing in Aceh Besar Regency during the period 2020 to October 2023 shows a sharp contrast between program effectiveness and spending efficiency. Based on a recent study released by a research team from the Department of Public Administration, Faculty of Social and Political Sciences, Universitas Merdeka Malang, education financial management in the region is deemed efficient but remains less effective due to discrepancies between planning and budget realization, alongside data recording constraints.

This multidisciplinary research was conducted by Chandra Dinata, Durratun Nashihah, Akbar Pandu Dwinugraha, Ahmad Luthfi, I Made Arie Widyasthana Wartana Putra, and Ilham Nur Hanifan Maulana in 2026. The findings of this study are highly crucial given that Aceh Besar plays a strategic role in developing quality human resources in Aceh Province, serving as a vital reference for local policymakers to align budget planning with actual field realization.

Data Gaps and Regional Challenges

The Indonesian government constitutionally mandates an education fund allocation of 20 percent from both the State Budget and Regional Budget to guarantee the public's right to education. In Aceh Besar, education implementation currently refers to Qanun Number 1 of 2022 concerning the Integrated Education System. However, even though the legal framework and funding commitments are available, educational quality on the ground still faces classic obstacles such as infrastructure gaps and uneven distribution of teaching staff.

In this study, the researchers utilized a descriptive-qualitative approach supported by quantitative performance indicator analysis and educational statistics. Primary data collection was conducted through direct observations, Focus Group Discussions (FGD), and in-depth interviews with stakeholders, including Education Office officials, school principals, teachers, and community leaders. The team combined the Input-Process-Output-Outcome (IPOO) system analysis, Cost and Benefit (C/B) analysis, and SWOT analysis to comprehensively map out the region's financial performance and institutional capacity.

Main Findings: Efficient but Less Effective Budget

Financial data analysis from 2020 to October 2023 revealed an in-depth portrait of the educational financial condition in Aceh Besar:

  • Budget Effectiveness Categorized as Less Effective: The average score for budget effectiveness during this period only reached 75.96%. A significant drop was observed in 2023, where the effectiveness rate plummeted to 20.64% (Ineffective Category) from 98.52% (Effective) in 2020. This sharp decline was triggered by low budget realization in 2023, which only touched IDR 17.29 billion by October out of a total budget allocation of IDR 83.79 billion.
  • Budget Efficiency Deemed Efficient: In contrast to its effectiveness, the efficiency measurement recorded a good average score of 60.05%. From 2020 to 2022, spending management fell into the "Highly Efficient" category because the proportion of indirect spending (such as employee salaries and allowances) was well-balanced against direct spending for physical projects. However, in 2023, the status changed to "Less Efficient" (98.51%) because the direct budget allocation was much higher than indirect spending without being balanced by optimal program output.
  • Uneven Distribution of Students and Teachers: Imbalances in educational facilities are clearly evident at the sub-district level. Darul Imarah District dominated with the highest number of students, recording 4,325 elementary school students and 2,056 junior high school students. Conversely, Krung Barona Jaya District had 847 elementary students but did not possess a single junior high school. This condition aligns linearly with teacher distribution, which is heavily concentrated in urban areas, while outermost regions like Pulo Aceh and Leupung face shortages of educators.

Innovation and Partnership-Based Strategies

Durratun Nashihah, along with the research team from Universitas Merdeka Malang, highlighted that the primary challenge of education financing in Aceh Besar is not the absence of budget allocation, but rather the weak conversion of budget planning into timely realization and measurable education outcomes. Approximately 60 percent of the activity realization from the education budget has been dominated by the construction of school facilities and infrastructure, while operationalization assistance to education organizing agencies receives a much smaller share.

Based on the SWOT analysis results, the research team recommended an integrative strategy that combines internal strengths with external opportunities (S-O or Strength-Opportunity strategy). Concrete steps that need to be taken by the Regional Government of Aceh Besar include:

  1. Realization and Recording Alignment: Accelerating the procurement process and strengthening financial reporting governance to prevent massive data recording gaps at the end of the fiscal year.
  2. Spatially Targeted Interventions: Shifting the focus of budget interventions to peripheral areas with minimal facilities to establish secondary education access and distribute teachers equitably.
  3. Multipihak Partnership Collaboration: Opening avenues for funding innovation through collaboration with the private sector, local communities, and non-governmental institutions instead of relying solely on the regional budget, thereby reducing dependence on contract teachers and supporting local curriculum development.

Researcher Profile

This research was led by Chandra Dinata alongside co-researcher Durratun Nashihah, S.AP., M.AP., an academic and faculty member at the Department of Public Administration, Faculty of Social and Political Sciences, Universitas Merdeka Malang. Durratun possesses scientific expertise in Public Sector Governance, Government Agency Performance Accountability Systems, and Local Financial Policy Management. In this research project, she actively collaborated with Akbar Pandu Dwinugraha, Ahmad Luthfi, I Made Arie Widyasthana Wartana Putra, and Ilham Nur Hanifan Maulana to analyze educational statistical data in Sumatra.

Research Source

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