THE IMPACT OF FISCAL DECENTRALIZATION ON EDUCATIONAL PERFORMANCE: A MULTILEVEL ANALYSIS OF THE RELATIONSHIP BETWEEN REGIONAL EXPENDITURE AND STUDENTS' ACADEMIC ACHIEVEMENTS
Main Article Content
Herlina
Tri Wahyuni
Hanif Saifullah
Widyatmike Gede Mulawarman
Mukhamad Nurhadi
This study analyzes the impact of fiscal decentralization on educational performance at the Senior High School (SMA) and Vocational High School (SMK) levels in Balikpapan City, East Kalimantan Province. Using the framework of human capital theory, this study evaluates the extent to which regional spending allocations are converted into student academic outcomes, as measured by indicators of literacy, numeracy, and graduate absorption. Using a qualitative method with a case study design, data were collected through in-depth interviews with stakeholders at the provincial and educational unit levels, as well as documentation from regional financial reports (APBD) and the 2023-2024 Indonesian Education Report. The results show that although East Kalimantan consistently meets the mandated 20% education budget, the effectiveness of this spending is hampered by administrative complexity following the transfer of authority for managing secondary education from the city government to the provincial government. Multilevel analysis reveals a disconnect between high regional fiscal capacity and resource distribution at the school level, where managerial factors and school autonomy are more dominant determinants in influencing academic competency scores than simply nominal budget volume. This study concludes that strengthening fiscal accountability and policy synchronization between levels of government are essential to optimize education investment in the regions.
1. Human Capital Theory: Intersecting Educational and Economic Theories - New Prairie Press, accessed February 28, 2026, https://newprairiepress.org/cgi/viewcontent.cgi?article=2890&context=aerc
2. Four Facts about Human Capital - Harvard DASH, accessed February 28, 2026, https://dash.harvard.edu/bitstreams/e6d64d0f-9d3f-4878-8529-cf8df0cb0a99/download
3. The Urgency of Education in Supporting the Country's Eco-nomic Development Through the Human Capital Theory Approach, accessed Februari 28, 2026, https://international.aripafi.or.id/index.php/IJIER/article/view/432
4. (PDF) Fiscal Decentralization and Educational Outcomes: Empirical ..., accessed Februari 28, 2026, https://www.researchgate.net/publication/400049751_Fiscal_Decentralization_and_Educational_Outcomes_Empirical_Evidence_from_Pakistan
5. the impact of educational decentralisation on the implementation of democratic principles in schools: a case study, accessed Februari 28, 2026, https://injoqast.net/index.php/JOSSS/article/download/430/404/1230
6. FWU Journal of Social Sciences, Spring 2021, Vol. 15, No.1, 41-51 Decentralization of Education: The Affective Role of Fiscal De, accessed Februari 28, 2026, https://sbbwu.edu.pk/journal/Spring2021_Vol.15_No.1/4.%20Decentralization%20of%20Education%20The%20Affective%20Role%20of%20Fiscal%20Decentralization.pdf
7. The Impact of Fiscal Decentralization: A Survey - International Center for Public Policy, accessed Februari 28, 2026, https://icepp.gsu.edu/files/2016/08/The-Impact-of-Fiscal-Decentralization-A-Survey.pdf
8. HUMAN CAPITAL VERSUS THE SIGNALING HYPOTHESES: THE CASE OF INDONESIA - Neliti, accessed Februari 28, 2026, https://media.neliti.com/media/publications/71206-EN-human-capital-versus-the-signaling-hypot.pdf
9. Human Capital: A Theoretical and Empirical Analysis with Special Reference to Education, First Edition | NBER, accessed Februari 28, 2026, https://www.nber.org/books-and-chapters/human-capital-theoretical-and-empirical-analysis-special-reference-education-first-edition
10. RELATIONSHIP ANALYSIS AND CONCEPT OF HUMAN CAPITAL THEORY AND EDUCATION, accessed Februari 28, 2026, https://ojs.jurnalbk.com/index.php/educatum/article/download/14/15/73
11. When Will Human Capital in Indonesia be Equal? A Convergence Analysis - ResearchGate, accessed Februari 28, 2026, https://www.researchgate.net/publication/351267196_When_Will_Human_Capital_in_Indonesia_be_Equal_A_Convergence_Analysis
12. The Impact of Fiscal Decentralisation on Education and Other Types of Spending, accessed Februari 28, 2026, https://www.researchgate.net/publication/45128366_The_Impact_of_Fiscal_Decentralisation_on_Education_and_Other_Types_of_Spending
13. DUA DEKADE IMPLEMENTASI DESENTRALISASI FISKAL DI INDONESIA - Kementerian Keuangan, accessed Februari 28, 2026, https://fiskal.kemenkeu.go.id/files/buku/file/1661139200_buku_dua_dekade_desentralisasi_fiskal.pdf
14. TINJAUAN KEBIJAKAN DESENTRALISASI PENDIDIKAN DI INDONESIA, accessed Februari 28, 2026, https://ejournal.goacademica.com/index.php/japp/article/download/497/463/
15. DAMPAK DESENTRALISASI FISKAL TERHADAP OUTCOMES PELAYANAN PUBLIK BIDANG PENDIDIKAN (STUDI KASUS - Jurnal Unimus, diakses Februari 28, 2026, https://jurnal.unimus.ac.id/index.php/vadded/article/download/839/893
16. TRANSISI PERALIHAN KEWENANGAN BIDANG PENDIDIKAN SMA/SMK DI PROVINSI BANTEN, diakses Februari 28, 2026, https://e-jurnal.lppmunsera.org/index.php/Sawala/article/download/469/518
17. Dilemma Kebijakan Pengalihan Kewenangan SMA/K, diakses Februari 28, 2026, https://rumahjurnal.iainsasbabel.ac.id/sci/article/download/2680/1272/8777
18. PETUNJUK TEKNIS, diakses Februari 28, 2026, https://berkas.siap-ppdb.com/cabdinbalikpapan/juknis.240531140728.pdf
19. Fiscal decentralization and the performance of higher education institutions: the case of Europe - IDEAS/RePEc, diakses Februari 28, 2026, https://ideas.repec.org/a/kap/empiri/v48y2021i3d10.1007_s10663-020-09489-z.html
20. Fiscal decentralization and the performance of higher education institutions: the case of Europe - ResearchGate, diakses Februari 28, 2026, https://www.researchgate.net/publication/343924473_Fiscal_decentralization_and_the_performance_of_higher_education_institutions_the_case_of_Europe
21. DAMPAK DESENTRALISASI FISKAL TERHADAP OUTCOMES PELAYANAN PUBLIK BIDANG PENDIDIKAN (STUDI KASUS: PROVINSI JAWA TENGAH) | - | Value Added : Majalah Ekonomi dan Bisnis - Jurnal Unimus, diakses Februari 28, 2026,
22. 42 BAB III METODE PENELITIAN A. Pendekatan dan Metode Penelitian 1. Pendekatan Penelitian Berdasarkan masalah yang akan dibahas - Repository - UPI, diakses Februari 28, 2026, https://repository.upi.edu/26766/5/S_PKN_1205434_Chapter3.pdf
23. Qualitative Case Study Methodology - TheGear Consulting, diakses Februari 28, 2026, https://thegearconsulting.com/qualitative-case-study-methodology/
24. Case Study Methods and Examples - Sage Research Methods Community, diakses Februari 28, 2026, https://researchmethodscommunity.sagepub.com/blog/case-study-methodology
25. The case study approach - PMC - NIH, diakses Februari 28, 2026, https://pmc.ncbi.nlm.nih.gov/articles/PMC3141799/
26. What Is a Case Study? | Definition, Examples & Methods - Scribbr, diakses Februari 28, 2026, https://www.scribbr.com/methodology/case-study/
27. Model Penelitian Kebijakan Kualitatif ”Tohardi” - Jurnal Untan, diakses Februari 28, 2026, https://jurnal.untan.ac.id/index.php/jiapora/article/download/41615/75676586401
28. 185 ANALISIS KEBIJAKAN PUBLIK DAN KEBIJAKAN PENDIDIKAN Mufti Nawang Prastiko, Achmad Suprianto Setiap manusia pasti ingin mewari - Universitas Negeri Malang Conferences, diakses Februari 28, 2026, https://conference.um.ac.id/index.php/apfip/article/download/411/362
29. Educational Decentralization and Curriculum Implementation Consistency: A Managerial Perspective from Indonesia | Multidisciplinary Journal of Social Sciences and Humanities - Register, diakses Februari 28, 2026, https://ojs.projurnal.com/index.php/ms/article/view/119
30. Untitled - BADAN PERENCANAAN PEMBANGUNAN DAERAH ..., diakses Februari 28, 2026, https://bappeda.balikpapan.go.id/files/dokumen_lakip_bappeda_litbang_tahun_2023_20240528010948.pdf
31. https://balikpapankota.bps.go.id, diakses Februari 28, 2026, https://web-api.bps.go.id/download.php?f=3vr2DINirBO3VEk048+dgzdOZ1RWeU9YbnhDdHBwMTJOMEw5MWd1Zld2alBLNEFseEJwaHR4RmxjajR0K1NZSlJIZXdUb3AxU3JrVnBoQ2szemREclYwOG9vVzE0WXp5SlA2dVUrN2c0UlNTS2IvYjhhTW0xTEQ2Y0pnRG96b0NHYVhTS3ZYcHdnMFR0SU5UMHZTYnhqVEpyWE5wdnk0NUQrVTl6dE9MUGVxUWZBTlF3ajk5VDJuSGFUd2Jyd0FEaldka2lXVW5MWGZNS3hwS0krSGVKMk5HKzl2VXcvRmtlOVBsSUQvYVpkckNBNEhDVm9IRWJpckdmWVhQOWk4WnZVa3ZtSzJwclluZjA0Y3duQnkya1pVaUYzT040SGlxQTdyclJBPT0=
32. LAPORAN KINERJA TAHUN 2024 - PPID - Dinas Pendidikan dan Kebudayaan Provinsi Kalimantan Timur, diakses Februari 28, 2026, https://ppid.disdikbud.kaltimprov.go.id/satudata/LAKIP%202024.pdf
33. J U R N A L PENELITIAN KEBIJAKAN PENDIDIKAN, diakses Februari 28, 2026, http://jpkp.kemendikdasmen.go.id/index.php/litjak/article/download/493/209
34. Rapor Pendidikan Indonesia ・ Kota Balikpapan ・ 2024 - Portal Data Kemendikdasmen, diakses Februari 28, 2026, https://data.kemendikdasmen.go.id/publikasi/p/rapor-pendidikan-indonesia/rapor-pendidikan-indonesia-kota-balikpapan-2024
35. Rapor Pendidikan SMP PGRI 4 Balikpapan 2023 - Scribd, diakses Februari 28, 2026, https://id.scribd.com/document/680302624/SMP-PGRI-4-BALIKPAPAN-1
36. What is a Case Study? | Examples, Definition & Process - ATLAS.ti, diakses Februari 28, 2026, https://atlasti.com/guides/qualitative-research-guide-part-1/case-studies
37. Dampak Desentralisasi Fiskal terhadap Disparitas Akses Pendidikan Dasar di Indonesia Fiscal Decentralization Impacts on Primary - Neliti, diakses Februari 28, 2026, https://media.neliti.com/media/publications/84402-ID-dampak-desentralisasi-fiskal-terhadap-di.pdf
38. Rencana Anggaran BOSDA 2024 SMK 3 Bontang - Scribd, diakses Februari 28, 2026, https://id.scribd.com/document/729663726/Input-Arkas-2024
39. Indeks Pembangunan Manusia (IPM) Kota Balikpapan 2024 ..., diakses Februari 28, 2026, https://balikpapankota.bps.go.id/id/pressrelease/2024/12/16/720/indeks-pembangunan-manusia--ipm--kota-balikpapan-2024.html
40. Neraca Pendidikan Daerah - Kemendikdasmen, diakses Februari 28, 2026, https://npd.kemendikdasmen.go.id/
41. DPRD dan Pemprov Kaltim sahkan APBD 2024 sebesar Rp20,67 triliun, diakses Februari 28, 2026, https://kaltim.antaranews.com/berita/195810/dprd-dan-pemprov-kaltim-sahkan-apbd-2024-sebesar-rp2067-triliun
42. Maksimalkan Bosda untuk Kemajuan Sekolah - Dinas Pendidikan dan Kebudayaan Provinsi Kalimantan Timur, diakses Februari 28, 2026, https://web.disdikbud.kaltimprov.go.id/berita/detail/maksimalkan-bosda-untuk-kemajuan-sekolah-GMAlK
43. APBD Kaltim Tahun 2023 Capai Rp 17 Triliun, Muhammad Adam Dorong Pemprov Tingkatkan Bosda - Sintesa News, diakses Februari 28, 2026, https://sintesanews.id/daerah/balikpapan/apbd-kaltim-tahun-2023/
44. Hasil Seleksi | PPDB SMK/SMA Jalur Umum Kota Balikpapan - SIAP PPDB Online, diakses Februari 28, 2026, https://arsip.siap-ppdb.com/2016/balikpapan/?force_desktop=1#!/040001/hasil/p/43040010
45. Data Statistik | PPDB SMK/SMA Jalur Umum Kota Balikpapan, diakses Februari 28, 2026, https://arsip.siap-ppdb.com/2016/balikpapan/?force_desktop=1#!/040001/statistik
46. Implementasi Program SMK Pusat Keunggulan Dilihat dari Konsep 8+i Link and Match, diakses Februari 28, 2026, https://www.researchgate.net/publication/366424922_IMPLEMENTASI_PROGRAM_SMK_PUSAT_KEUNGGULAN_DILIHAT_DARI_KONSEP_8i_LINK_AND_MATCH
47. Do Fiscal and Political Decentralization Raise Students' Performance? A Cross-Country Analysis | Request PDF - ResearchGate, diakses Februari 28, 2026, https://www.researchgate.net/publication/254426108_Do_Fiscal_and_Political_Decentralization_Raise_Students'_Performance_A_Cross-Country_Analysis
48. Pengaruh Desentralisasi Fiskal dan Sistem Manajemen Pendidikan terhadap Mutu Sekolah Dasar di Kota Malang, diakses Februari 28, 2026, https://jurnaldikbud.kemendikdasmen.go.id/index.php/jpnk/article/download/4929/647/9963
49. Decentralised Education Policy in Indonesia: Intended Outcomes and Remaining Challenges for Teachers - ResearchGate, diakses Februari 28, 2026, https://www.researchgate.net/publication/332814716_Decentralised_Education_Policy_in_Indonesia_Intended_Outcomes_and_Remaining_Challenges_for_Teachers
50. Decentralised Education Policy in Indonesia: Intended Outcomes and Remaining Challenges - Exchanges: The Interdisciplinary Research Journal, diakses Februari 28, 2026, https://exchanges.warwick.ac.uk/index.php/exchanges/article/download/240/403/1680
51. When Will Human Capital in Indonesia be Equal? A Convergence Analysis - Semantic Scholar, diakses Februari 28, 2026, https://pdfs.semanticscholar.org/e69c/1f6adcbe997d167a1acad413ff738943be74.pdf
52. KALIMANTAN TIMUR : DAERAH KAYA VERSI SIAPA? Pendahuluan, diakses Februari 28, 2026, https://jba.lan.go.id/article/download/26/37/41
53. Rapor Pendidikan SMA Kalimantan Timur 2022 | PDF - Scribd, diakses Februari 28, 2026, https://id.scribd.com/presentation/689947078/1-IRB-SMA-Kaltim-271022
54. Profil Satuan Pendidikan dengan Capaian AKM Tinggi pada Jenjang SMA/SMK/MA/Sederajat, diakses Februari 28, 2026, https://pusmendik.kemdikbud.go.id/pdf/file-171
55. Rapor Pendidikan 2023, Numerasi dan Kualitas Pembelajaran Meningkat - Jawa Pos, diakses Februari 28, 2026, https://www.jawapos.com/pendidikan/013028469/rapor-pendidikan-2023-numerasi-dan-kualitas-pembelajaran-meningkat
56. Pengaruh Desentralisasi Fiskal dan Sistem Manajemen Pendidikan ..., diakses Februari 28, 2026, https://jurnaldikbud.kemendikdasmen.go.id/index.php/jpnk/article/view/4929
57. View of Pengaruh Desentralisasi Fiskal dan Sistem Manajemen Pendidikan terhadap Mutu Sekolah Dasar di Kota Malang, diakses Februari 28, 2026, https://jurnaldikbud.kemendikdasmen.go.id/index.php/jpnk/article/view/4929/647
58. The effect of decentralization on educational outcomes: real autonomy matters! - SciSpace, diakses Februari 28, 2026, https://scispace.com/pdf/the-effect-of-decentralization-on-educational-outcomes-real-evomzxszb0.pdf
59. BIRO SDM DAN ORGANISASI ZONA INTEGRITAS MENUJU WILAYAH BEBAS DARI KORUPSI - Mahkamah Konstitusi, diakses Februari 28, 2026, https://s.mkri.id/microsite/documents/lkewbk_1747026050_fee69bcb70e030abfd61.pdf
60. The Impact of Fiscal Decentralization on Provision of Quality Education and Education Spending in Tanzania | Request PDF - ResearchGate, diakses Februari 28, 2026, https://www.researchgate.net/publication/377448896_The_Impact_of_Fiscal_Decentralization_on_Provision_of_Quality_Education_and_Education_Spending_in_Tanzania
61. Dampak Desentralisasi Fiskal terhadap Disparitas Akses Pendidikan Dasar di Indonesia - Garuda - Garba Rujukan Digital, diakses Februari 28, 2026, https://garuda.kemdiktisaintek.go.id/documents/detail/3912342
62. Legal, managerial, and political drivers of governance performance: An accounting-based analysis of decentralized fiscal autonomy, diakses Februari 28, 2026, https://ijirss.com/index.php/ijirss/article/download/8925/2014/14973
63. Do fiscal and political decentralization raise students' performance? A cross-country analysis - EconStor, diakses Februari 28, 2026, https://www.econstor.eu/bitstream/10419/62501/1/720435714.pdf
64. nomic Development Through the Human Capital Theory Ap, diakses Februari 28, 2026, https://international.aripafi.or.id/index.php/IJIER/article/download/432/242/1646
65. LITERATUR REVIEW : DAMPAK DESENTRALISASI FISKAL TERHADAP TATA KELOLA DAN KINERJA PEMERINTAH DAERAH DI INDONESIA | Pendas : Jurnal Ilmiah Pendidikan Dasar, diakses Februari 28, 2026, https://journal.unpas.ac.id/index.php/pendas/article/view/34585
66. Fiscal Federalism and K–12 Education Funding: Policy Lessons from Two Educational Crises | Request PDF - ResearchGate, diakses Februari 28, 2026, https://www.researchgate.net/publication/364480763_Fiscal_Federalism_and_K-12_Education_Funding_Policy_Lessons_from_Two_Educational_Crises
