ANGGARAN 20% TIDAK PERNAH CUKUP: ILUSI FISKAL, PATOLOGI BIROKRASI, DAN MITOS PEMBIAYAAN PENDIDIKAN DI INDONESIA

Abstract

ABSTRAK

Pendidikan senantiasa didudukkan sebagai katalisator utama pembangunan bangsa. Sesuai amanat Undang-Undang Dasar (UUD) 1945, Indonesia mengalokasikan minimal 20% Anggaran Pendapatan dan Belanja Negara (APBN) untuk sektor pendidikan, dan secara nominal anggaran ini terus meningkat hingga diproyeksikan mencapai Rp757,8 triliun pada tahun 2026. Namun, realitas empiris memperlihatkan paradoks: besarnya input fiskal tidak berbanding lurus dengan mutu pendidikan. Skor Programme for International Student Assessment (PISA) Indonesia mengalami stagnasi dan penurunan, sementara disparitas infrastruktur antara pusat kota dan kawasan Terdepan, Terluar, Tertinggal (3T) semakin melebar. Penelitian ini bertujuan membedah anatomi alokasi anggaran pendidikan di Indonesia, mengidentifikasi kebocoran alokatif, dan menganalisis inefisiensi pengelolaan di tingkat institusi. Penelitian menggunakan pendekatan kualitatif deskriptif dengan studi literatur sistematis dan analisis dokumen kebijakan fiskal, laporan audit kelembagaan, serta data asesmen global. Hasil menunjukkan bahwa persoalan berakar pada empat hal: (1) belanja pegawai yang menyerap porsi terbesar anggaran tanpa korelasi terhadap peningkatan kompetensi pedagogik; (2) fragmentasi anggaran ke berbagai kementerian dan lembaga non-pendidikan; (3) patologi birokrasi di tingkat mikro berupa penyelewengan dana Bantuan Operasional Sekolah (BOS); serta (4) distorsi desentralisasi fiskal (efek flypaper) yang gagal meredam ketimpangan spasial. Simpulannya, pembiayaan pendidikan perlu bergeser dari sistem berbasis volume (input-oriented) menuju pembiayaan berbasis capaian hasil (outcome-driven financing).

ABSTRACT

Education has consistently been positioned as the main catalyst of national development. In line with the 1945 Constitution, Indonesia allocates at least 20% of the State Budget (APBN) to the education sector, and the nominal amount continues to rise, projected to reach IDR 757.8 trillion in 2026. However, empirical evidence reveals a paradox: the large fiscal input is not proportional to the quality of education. Indonesia's scores in the Programme for International Student Assessment (PISA) have stagnated and declined, while the infrastructure gap between urban centers and the Frontier, Outermost, and Disadvantaged (3T) regions continues to widen. This study aims to dissect the anatomy of education budget allocation in Indonesia, identify allocative leakages, and analyze management inefficiencies at the institutional level. It employs a descriptive qualitative approach using a systematic literature review and documentary analysis of fiscal policy documents, institutional audit reports, and global assessment data. The results show that the problem is rooted in four issues: (1) personnel spending that absorbs the largest share of the budget without any correlation to improved pedagogical competence; (2) budget fragmentation across various non-education ministries and agencies; (3) bureaucratic pathologies at the micro level in the form of misappropriation of School Operational Assistance (BOS) funds; and (4) distortions of fiscal decentralization (the flypaper effect) that fail to reduce spatial inequality. The study concludes that education financing needs to shift from a volume-based (input-oriented) system to outcome-driven financing.