PENGGUNAAN PENDAPATAN ASLI DAERAH UNTUK ANGGARAN PENDIDIKAN (STUDI KASUS PADA KOTA PALU)

Abstract

The purpose of this paper is to look at the pure education budget from the local own revenue (PAD) in Palu City. The method used in this paper is Literature Study. The data used to support this writing are: National Education Balance Sheet, Central Sulawesi Regional Education Balance Sheet, Palu City Regional Education Balance, Education Budget Allocation Data from the Ministry of Finance, National Revenue and Expenditure Budget (APBN), Central Sulawesi Regional Revenue and Expenditure (APBD), and Palu City Regional Revenue and Expenditure (APBD). The results obtained in this paper are the use of local own-source revenue (PAD) for the education budget in the city of Palu in 2015-2018 less than 20%, this is not in accordance with Article 31 Paragraph 4 of the 1945 Constitution of the Republic of Indonesia. However, the pure participation rate (APM) of the people in Palu City at 2017/2018 is higher when compared to the APM in Central Sulawesi and the APM at the National level. This is due to the efficient use of the budget which is focused on improving the quality of education.