Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia
39
6.2 Analysis of Components of Education Expenditure and PupilTeacher Ratios
All Kinerja governments studied
allocated more than half of their education budgets for “indirect expenditure” on costs associated with the education sector’s civil service. Indeed, over the four years
studied, an average of 75 of education budgets of governments studied was spent in that way. In the case of the five governments surveyed in East Java, indirect expenditure topped 80 of total education
budgets; while the percentage in six kabupatens in Aceh and West Kalimantan was below 70.
Graph 6.4 Indirect Expenditure as a Proportion of Total Education Budget 2008-11 and PupilTeacher Permanent Ratios in State Elementary Schools SDN and State Junior secondary schools SMPN 2008-2009
Source: ABPD da ta ba se of D-G for Regiona l Fisca l Ba lance DJPK MoF a nd Ba sic Educa tion Sta tistics for 200809 , processed by Sekna s FITRA a nd TAF.
High levels of indirect expenditure did not always result in low pupilpermanentteacher ratios.
The average pupilteacher ratio across
Kinerja
regions studied was 32:1 in State primary schools SDNs and 26:1 in State junior high schools SMPNs. All five governments surveyed in East Java maintained a good
pupilteacher ratio of less than 30:1; in Simeulue —with relatively low levels of indirect expenditure—the
ratio was 16:1 SDNs and 17:1 SMPNs. The cities of Makassar and Singkawang and the kabupatens of Luwu Utara and Aceh Singkil had the highest pupilteacher ratios of the areas studied and at the same
time spent 70 and 80 of their education budgets on indirect expenditure.
Not all indirect expenditure was used to pay teachers: quite large amounts were also expended on permanent administrative staff.
The ratio between permanent teachers and permanent administrative support staff varied widely across regions studied. The average teacheradministrator ratio in
Kinerja
regions studied was 22:1 SDNs and 9:1 SMPNs. But five regions in South Sulawesi as well as Sambas and the city of Probolinggo had SDN teacheradministrator ratios of less than 15:1. As for
SMPNs, the ratio was kept below 15:1 in Aceh Singkil, Aceh Tenggara, Probolinggo, Bulukumba and Barru, and the city of Probolinggo.
The unevenness of pupilteacher ratios points to a problem in the distribution of teachers rather than a teacher shortage.
Within the same province —Aceh, for example—there was an overall
pupilpermanentteacher ratio of 37:1 in SMPNs and 98:1 in SDNs; but in the city of Banda Aceh the corresponding ratios are 12:1 SMPNs and 20:1 SDNs. Although the cause of this imbalance was not
researched in this study, it is quite possible that in both kabupaten and city regions teachers are unevenly distributed between capital city areas and more remote areas. In addition, there were cases of skewed
distribution of teachers between levels of schooling; Luwu Utara was an extreme example of this: it had a ratio of just 8:1 in SMPNs i.e. a surplus of teachers but 74:1 in SDNs a clear shortage of teachers.
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Proporsi Belanja Tidak Langsung Pendidikan - Sumbu Kiri Rasio Murid-Guru SDN - Sumbu Kanan
Rasio Murid-Guru SMPN - Sumbu Kanan of Indirect Expenditure left axis
PupilTeacher Ratios SMPN right axis PupilTeacher Ratios SDN right axis
Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia
40
6.3 Analysis of Expenditure on Educational Programs
