In 42 Kabupatens and Cities and 5 Provinces in Indonesia
37
Four provincial governments studied only spent an average of 0.1 of local GDP on education. Even though West Nusa Tenggara NTB spent more than the others, its 2007 expenditure represented a modest
0.18 of its local GDP of Rp 33.5 trillion. By comparison, East Java —with a local GDP 16 times greater
than NTB’s—only spent the equivalent of 0.03 of local GDP on education in the same year.
Graph 6.6 Expenditure of Kabupaten, City and Provincial Education Departments as a Proportion of Local GDP, 2007
This graph is available only in the Indonesian text of this publication Source: APBD-Rs for 2007-09, APBD-
Ms for 2010 and the BPS’s ―KabupatensCities in Figures‖, processed by the LBS team
.
6.2 Direct and Indirect Expenditure of Education Departments
In contrast to provincial governments, kabupaten and city governments spent a relatively small amount of their education budgets on direct development-related expenditure BL. In 2007 the 20
kabupatens surveyed only spent 22 of their education budgets as BL, with the remaining 78 being spent on civil service salaries; but that proportion fell to just 15 by 2010. A similar trend, albeit at a
slightly higher level, was evident in 9 cities studied: They spent 28 of their education budgets as BL in 2007, falling to 19 in 2010. By contrast, provincial governments spent the bulk of their education
budgets as BL: 86 in 2007
—leaving just 14 for indirect expenditure—and 74 in 2009 and 2010.
Graph 6.7 Average Proportion of Education Departmental Budgets of Kabupaten, City and Provincial Governments Spent as Indirect Expenditure, 2007-10
This graph is available only in the Indonesian text of this publication Source: APBD-Rs for 2007-09 and APBD-Ms for 2010, processed by the LBS team
.
Direct expenditure BL decreased, as a proportion of the education budget, in the case of West Nusa Tenggara NTB
’s provincial government, but remained steady in the other three provincial governments.
Over the period studied, the proportion of NTB government BL spent on education fell from 87 in 2007 to just 40 in 2010. The other three provincial governments spent an average of 84
of their education budget as BL throughout the four years studied.
Graph 6.8 Proportion of Education Budgets of Provinces Spent as Indirect Expenditure, 2007-10
This graph is available only in the Indonesian text of this publication Source: APBD-Rs for 2007-09 and APBD-Ms for 2010, processed by the LBS team.
Only 7 of the kabupatens and cities studied —located mainly outside Java—spent an average of more
than 30 of their education budgets as direct expenditure BL during 2007-10. Of all the places surveyed on Java, the
―batik city‖ of Pekalongan spent the greatest proportion of its education budget as BL: an average of 38 over the period, but down to 19 in 2010. Of 37 areas covered by our study, the
kabupatens of Bone and Wajo in South Sulawesi spent the greatest proportion of their education budgets as BL: an average of more than 40 over the period. Indeed, in 2010, Bone appropriated as much as
61 of its education budget for BL programs. Four other areas also spent high proportions of education funds as BL: West Sumbawa and Dompu both on Sumbawa Island, West Nusa Tenggara and the cities
of Pekanbaru and Padang Panjang on Sumatera.
Graph 6.9 Average Proportion of Education Budgets of Kabupatens and Cities Spent as Indirect Expenditure, 2007-10
This graph is available only in the Indonesian text of this publication Source: APBD-Rs for 2007-09 and APBD-Ms for 2010, processed by the LBS team.
In 42 Kabupatens and Cities and 5 Provinces in Indonesia
38
By contrast, several areas spent less than 10 of their education budgets on direct expenditure BL programs. Such was the situation in the city of Padang and the kabupaten of Garut especially in the last
two years surveyed: in 2007-08, they managed to spend 13 of their education funds on BL programs, but in 2009 and 2010 the proportion was just 5. Sleman also consistently allocated no more than
between 4 and 8 of its education budget for BL programs. The kabupatens of North Aceh, Sumedang, Boyolali, Malang and Situbondo and the city of Surakarta also appropriated less than 5 of
their education budgets for BL programs, most notably in 2010. This may have been because central government transfers earmarked for BL were not available for inclusion in original 2010 budgets APBD-
Ms
—one of the documents used in this part of our analysis.
6.3 Ratio Between Education Expenditure and PupilTeacher Numbers
