Abstract

This research was conducted to investigate and describe; (1) the mechanisms of planning, organization, implementation, supervision and accountability evaluation on self-management of Special Allocation Fund (SAF) or Dana Alokasi Khusus (DAK) for education sector in South Timor Tengah Regency. (2) Factors that support and inhibit the self-management of SAF for education sector in South Central Timor District. This qualitative research was carried out in the form of case study. The focuses of this research included; (1) The Self-Management Planning of the SAF in TTS District; (2) Organization in the self-management of SAF for education sector in TTS District; (3) Implementation of the self-management of SAF for education sector in TTS District; (4) Supervision in the self-management of SAF for education sector in TTS District; (5) Accountability of in the self-management of SAF for education sector in TTS District; (6) Factors that supported and inhibited in the self-management of SAF for education sector in TTS District. Research informants were purposively selected, while the research data were collected through interviews, documentation, and observation. The obtained data were then analyzed using a data analysis technique proposed by Miles and Huberman (2009).The results of this research showed that the management mechanisms (planning, organization, implementation, supervision, and accountability evaluation) of self-management of SAF for education sector in TTS District has been running well. However, several inhibiting factors were found in its implementation which factors mainly dealt with the problems related to inadequate school principal's managerial ability in managing the fund based on the self-management system. The most fundamental problem in this context related to the failure to complete the works within the predetermined schedule. This problem occurred due unprofessional workers and low discipline in working within the predetermined time. In addition, the sanctions for school principals and treasurers did not do their job well were not strict. Other inhibiting factors included problems related to the topographical and geographical conditions in TTS District which often caused slower work pace. The inefficient process in determining the school principals also caused delays in management of Self-Managed SAF. Key w ords : Management, Special Allocation Fund, Education, Self-Management DOI : 10.7176/PPAR/9-11-01 Publication date: November 30 th 2019

Highlights

  • The main objective of the Special Allocation Funds (SAF) policy is to fund regional programs based on national priorities, to finance the needs for standard basic public services and infrastructures in order to accelerate the regional development

  • RESEARCH RESULTS AND DISCUSSIONS This research was conducted to examine the management of Special Budget Allocation Fund Management in 2017 in TTS District which was carried out by the Special Allocation Fund Management Team and School Development Committee

  • The TTS Regency Education and Culture Office and the TTS Regional Development Planning Agency proposed the list of prospective recipient schools that would receive the 2017 Special Allocation Funds through the Special Allocation Fund application prepared by the Ministry of Education and Culture to be discussed together with the Ministry of Finance to determine the right amount

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Summary

Introduction

The main objective of the SAF policy is to fund regional programs based on national priorities, to finance the needs for standard basic public services and infrastructures in order to accelerate the regional development. The policy regarding Special Allocation Funds (SAF) in the field of education was first issued in 2003. Based on the Decree of the Minister of Finance of the Republic of Indonesia Number 544 / KMK.07 / 2002 dated December 31, 2002 concerning the special allocation of non-reforestation funds in the 2003 fiscal year, SAF for Education Sector is allocated to support the implementation of compulsory basic education (Wajar Dikdas) with the main focus on funding the rehabilitation of elementary school (SD) and Madrasah Ibtidaiyah (MI) buildings. In 15 years, the amount continued to grow and reached 105.9 trillions in 2017

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