[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-108930-en":3,"doc-seo-108930-105":31,"detail-sidebar-cat-0-en-105":97},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},108930,13056703019662,"Evangeline","https://ap-avatar.wpscdn.com/avatar/be000253a8e92610077?_k=1778726343310543188",8,"Research & Report","Indonesia: Subnational Education Public Expenditure Review 2020 - Vol 1 of 2 - Revealing How Subnational Governments Spend Their Money on Education","Revealing how Indonesia’s subnational governments spend education funds examines the variation in education mandates, budget resources, and expenditure management across districts and cities. It explains the legal and institutional framework, the structure of education budget allocations (including general and special funds), and how planning, budgeting, reporting, and actual spending operate at the subnational level. The review links education budget decisions to school conditions and student outcomes, offering summary findings and main recommendations for improving efficiency and effectiveness in education financing.","Pub lic Disc losure Authorized  \nTHIS REPORT WAS PREPARED BY:  \nRYTHIA AFKAR-JAVIER LUQUE-SHINSAKU NOMURA-JEFFERY MARSHALL  \nThis work is a product of the staff of The World Bank, supported by funding from the Australian Government. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries.  \nRights and Permissions  \n© 2020 The World Bank  \n1818 H Street NW, Washington DC 20433  \nTelephone: 202-473-1000; [Internet: www.worldbank.org](Internet: www.worldbank.org)  \nSome rights reserved  \nThe material in this work is subject to copyright. Because The World Bank encourages dissemination of its knowledge, this work may be reproduced, in whole or in part, for non-commercial purposes as long as full attribution to this work is given.  \nAll queries on rights and licenses, including subsidiary rights, should be addressed to World Bank Publications, The World Bank Group, 1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; e-mail: [pubrights@worldbank.org](pubrights@worldbank.org).  \nAttribution  \nPlease cite the work as follows: Afkar, R; Luque, J; Nomura, S; Marshall, J. 2020.  \nRevealing How Indonesia’s Subnational Governments Spend their Money on Education, World Bank. Jakarta. © World Bank.  \nContact Information  \nThe authors can be contacted at [rafkar@worldbank.org](rafkar@worldbank.org)  \nPhoto Credits  \nPage xiv: Achmad/World Bank, page 54: Fauzan Ijazah/World Bank, all other photos: Akhmad Dody/World Bank  \nCONTENTS  \nList of Figures ii  \nList of Tables iv  \nList of Boxes iv  \nList of Tables (Annex) iv  \nForeword v  \nAcknowledgment vii Abbreviations and Acronyms viii Executive Summary x  \n1. Introduction 1  \n1.1 Why do we need a subnational education PER? 2  \n1.2 Conceptual Framework 5  \n2. Variation, Divergence and Inequality between Districts/Cities 8  \n3. Education Mandates and Resources at the Subnational Level 14  \n3.1 Legal framework in education service delivery 16  \n3.2 Overview of the education budget 20  \n3.2.1 General allocation funds  \n(Dana Alokasi Umum, DAU) 24  \n3.2.2 Special allocation funds  \n(Dana Alokasi Khusus, DAK) 28  \n4. How Do Subnational Governments Manage Their Education Budgets? 32  \n4.1 How do subnational governments conduct their planning and budgeting? 34  \n4.2 How much do subnational governments allocate resources to education? 38  \n4.3 How do districts/cities report their education expenditures? 50  \n4.4 How are resources actually spent on  \neducation at the subnational level? 54  \n4.4.1 Education spending by education level 55  \n4.4.2 Salary spending 62  \n4.3.3 Non-salary spending 73  \n5. How Do District/City Education Budgets Impact on School Conditions and Student  \nOutcomes? 80  \n5.1 How does district/city spending impact the provision of school conditions? 83  \n5.2 How are key student outcomes affected by education spending? 86  \n6. Summary and Main Recommendations 92  \nAnnex 97  \nReferences 105  \nIndonesia: Subnational Education Public Expenditure Review 2020 i  \nlistofFIGURES  \n\n| 1. | FIGURE 1.1 | Theory of change framework: Education budget allocations, school inputsand student outcomes 7 |\n| --- | --- | --- |\n| 2. | FIGURE 2.1\u003Cbr>FIGURE 2.2\u003Cbr>FIGURE 2.3 | More than 200 districts/cities have above 90 percent lower secondary GERs, but many still have below 80 percent 11\u003Cbr>High levels of heterogeneity for UN scores observed across districts/cities with varying NERs 12\u003Cbr>Performance over time across district/city quintiles on adjusted UN tests and overall NERs remain relatively consistent, 2016–18 13 |\n| 3. | FIGURE 3.1\u003Cbr>FIGUR","cbCaiaN3ihGcAyTZ","https://ap.wps.com/l/cbCaiaN3ihGcAyTZ","pdf",17645949,6,1,126,"English","en",105,"# Foreword\n## Executive Summary\n# 1. Introduction\n## 1.1 Why do we need a subnational education PER?\n## 1.2 Conceptual Framework\n# 2. Variation, Divergence and Inequality between Districts/Cities\n# 3. Education Mandates and Resources at the Subnational Level\n## 3.1 Legal framework in education service delivery\n## 3.2 Overview of the education budget\n# 4. How Do Subnational Governments Manage Their Education Budgets?\n## 4.1 Planning and budgeting\n## 4.2 Education resource allocation and reporting\n## 4.3 Actual spending on education\n# 5. Impact on School Conditions and Student Outcomes\n## 5.1 School conditions\n## 5.2 Student outcomes\n# 6. Summary and Main Recommendations\n## Annex\n# References","[{\"question\":\"Why is a subnational education public expenditure review needed in Indonesia?\",\"answer\":\"The review frames the need for analyzing education spending at the subnational level, motivating the assessment of how local education budgets translate into inputs and outcomes.\"},{\"question\":\"How are education budgets structured for subnational governments?\",\"answer\":\"The document outlines the education budget framework, including general allocation funds (Dana Alokasi Umum, DAU) and special allocation funds (Dana Alokasi Khusus, DAK), and summarizes how these support education.\"},{\"question\":\"How do districts and cities manage and report education expenditures?\",\"answer\":\"It describes how subnational governments conduct planning and budgeting, how they allocate and realize education resources, and how districts/cities report their education expenditures.\"},{\"question\":\"What impact does subnational education spending have on schools and student outcomes?\",\"answer\":\"The review links spending patterns to school conditions and to key student outcomes, analyzing how district/city education budgets affect what schools can provide and how students perform.\"}]","Indonesia: Subnational Education Public Expenditure Review 2020 - Vol 1 of 2 - Revealing How Subnational Governments Spend Their Money on Education | PDF",1784475139,318,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":92,"head_meta":94,"extra_data":96,"updated_unix":29},"indonesia-subnational-education-public-expenditure-review-2020-vol-1-of-2-revealing-how-subnational-governments-spend-their-money-on-education","",{"@graph":37,"@context":91},[38,55,70],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,49,52],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":48},"https://docshare.wps.com/document/","Document",2,{"item":50,"name":12,"@type":44,"position":51},"https://docshare.wps.com/document/research-report/",3,{"item":53,"name":13,"@type":44,"position":54},"https://docshare.wps.com/document/indonesia-subnational-education-public-expenditure-review-2020-vol-1-of-2-revealing-how-subnational-governments-spend-their-money-on-education/108930/",4,{"url":53,"name":13,"@type":56,"author":57,"headline":13,"publisher":59,"fileFormat":62,"inLanguage":24,"description":14,"dateModified":63,"datePublished":64,"encodingFormat":62,"isAccessibleForFree":65,"interactionStatistic":66},"DigitalDocument",{"name":9,"@type":58},"Person",{"url":42,"name":60,"@type":61},"DocShare","Organization","application/pdf","2026-07-30","2026-07-19",true,{"@type":67,"interactionType":68,"userInteractionCount":20},"InteractionCounter",{"@type":69},"ViewAction",{"@type":71,"mainEntity":72},"FAQPage",[73,79,83,87],{"name":74,"@type":75,"acceptedAnswer":76},"Why is a subnational education public expenditure review needed in Indonesia?","Question",{"text":77,"@type":78},"The review frames the need for analyzing education spending at the subnational level, motivating the assessment of how local education budgets translate into inputs and outcomes.","Answer",{"name":80,"@type":75,"acceptedAnswer":81},"How are education budgets structured for subnational governments?",{"text":82,"@type":78},"The document outlines the education budget framework, including general allocation funds (Dana Alokasi Umum, DAU) and special allocation funds (Dana Alokasi Khusus, DAK), and summarizes how these support education.",{"name":84,"@type":75,"acceptedAnswer":85},"How do districts and cities manage and report education expenditures?",{"text":86,"@type":78},"It describes how subnational governments conduct planning and budgeting, how they allocate and realize education resources, and how districts/cities report their education expenditures.",{"name":88,"@type":75,"acceptedAnswer":89},"What impact does subnational education spending have on schools and student outcomes?",{"text":90,"@type":78},"The review links spending patterns to school conditions and to key student outcomes, analyzing how district/city education budgets affect what schools can provide and how students perform.","https://schema.org",{"og:url":53,"og:type":93,"og:title":13,"og:site_name":60,"og:description":14},"article",{"robots":95,"canonical":53},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":98},[99,103,107,111,116,120,125,128,133,136,140],{"id":21,"doc_module":4,"doc_module_name":47,"category_name":100,"show_sort_weight":101,"slug":102},"Story & Novel",90,"story-novel",{"id":48,"doc_module":4,"doc_module_name":47,"category_name":104,"show_sort_weight":105,"slug":106},"Literature",80,"literature",{"id":54,"doc_module":4,"doc_module_name":47,"category_name":108,"show_sort_weight":109,"slug":110},"Exam",70,"exam",{"id":112,"doc_module":4,"doc_module_name":47,"category_name":113,"show_sort_weight":114,"slug":115},5,"Comic",60,"comic",{"id":20,"doc_module":4,"doc_module_name":47,"category_name":117,"show_sort_weight":118,"slug":119},"Technology",50,"technology",{"id":121,"doc_module":4,"doc_module_name":47,"category_name":122,"show_sort_weight":123,"slug":124},7,"Healthcare",40,"healthcare",{"id":11,"doc_module":4,"doc_module_name":47,"category_name":12,"show_sort_weight":126,"slug":127},30,"research-report",{"id":129,"doc_module":4,"doc_module_name":47,"category_name":130,"show_sort_weight":131,"slug":132},9,"Religion & Spirituality",20,"religion-spirituality",{"id":131,"doc_module":4,"doc_module_name":47,"category_name":134,"show_sort_weight":131,"slug":135},"World Cup","world-cup",{"id":137,"doc_module":4,"doc_module_name":47,"category_name":138,"show_sort_weight":137,"slug":139},10,"Lifestyle","lifestyle",{"id":141,"doc_module":4,"doc_module_name":47,"category_name":142,"show_sort_weight":112,"slug":143},19,"General","general"]