Summary: | One of the real efforts to achieve transparency and accountability of
financial management is the delivery of financial accountability report. in the
Government Accounting Standards (Standar Akuntansi Pemerintahan/SAP),
mentions the existence of additional information including details on outputs and
outcomes in the form of the entity's financial performance indicators, financial
report, review programs and other statements regarding the achievement of the
entity's financial performance during the reporting period.
This study was conducted to fill the dearth of information about the
efficiency of basic education programs (compulsory 9 years) and their impact on
the quality of primary education outcomes in Yogyakarta. Indicators of
educational inputs and outputs were collected from 27 schools in 5 districts/cities
in D.I Yogyakarta. To solve the problem specification, analysis DEA is used to
measure the efficiency of inputs and outputs. DEA works with schools to identify
measures that will be evaluated, then calculated the value of productivity and
identify which school does not use inputs efficiently or do not produce output
optimally.
In general, one of the important findings of this study is the change in
policy on curriculum, education financing and policy changes made by the
government can affect the outcome of the school. The results of the study are
representative of the real conditions at the school level has broad implications for
the policy programs of basic education (compulsory 9 years) at the national,
provincial, district/city, and education unit itself.
Keywords: Efficiency, 9-Year Compulsory Education, DEA
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