Summary: | Indonesian autonomy policy gives greater opportunity to local government to
rearrange their internal needs, includes educational financing. Education is an integral
part to encourage the development of the region, because with education can be
created realiable human recources that can contribute to national development.
This research titled � utilizing of fund of APBD to education sector in Aceh
Province� is a quantitative research to find out financing education dynamic during
the year 2007 till 2011, and utilizing of the budget in Aceh Province. The objective of
the research is also to find out how the operational school donation is allocated
according to regency or city and to find associated factors.
The result of this research shows during the year 2007 -2011, APBD allocated
to education sector experiencing fluctuations in the amount of the APBD either the
percentage. North Aceh regency allocated the most of the fund of APBD to eduction
sector among the regency/ city meanwhile Pidie Regency allocated the least amount
of it�s budget of APBD to eduction sector. The utilizing of education funding is
focused at nine years old education, it can be proved by the allocation up to 52,06 %
from total APBD for education sector. Aceh Utara received the largest operational
school donation ( BOS ) fund among the regency/ city, and Sabang City received the
fewest. The quantities of BOS that received by regency/ city correlated with the
number and level of school and also the number of poor people.
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