Administrative Capacity and Expenditure Realization Patterns in the First Year of the Sekolah Rakyat
Keywords:
Budget Execution, Administrative Capacity, Treasury Officials, Sekolah Rakyat
Abstract
The performance of priority programmes is often judged solely by budget absorption figures. This study examines that approach in the Sekolah Rakyat programme at the Working Unit of the Centre for Education, Training, and Professional Development of Social Welfare (Pusdiklatbangprof), Ministry of Social Affairs. The question is inverted: not why absorption is low, but how absorption can be high when administrative capacity at the point of delivery has barely been formed. The object of study is the education activity of the Sekolah Rakyat programme in the Greater Jakarta area (Jabodetabek) as the case, with national data as a comparison. The study employs a mixed-methods approach combining quantitative and qualitative data. The quantitative data are drawn from official documents, namely the budget execution document (DIPA), the operational guidelines (POK), the working unit's working papers, fund availability reports, and four decrees appointing treasury officials. The qualitative data are obtained from interviews with the Commitment Officer Coordinator, the Expenditure Treasurer of Pusdiklatbangprof, school principals as advance-money holders, and Sekolah Rakyat treasurers. Three findings are obtained. First, budget realisation in Fiscal Year 2025 reached 88.72 per cent, yet 63.44 per cent of transaction value was concentrated in November and December, and the disbursement plan for Fiscal Year 2026 schedules 29.77 per cent of the ceiling to be disbursed in December. Second, the placement of commitment officers' working areas changed in 2026 compared with 2025, with only 3 of 17 commitment officers still holding the same working area. Third, only 2.26 per cent of school financial administrators are functional finance officers, and 18 locations do not yet have a financial administrator
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Handayani, K. S., Sinarwati, N. K., & Rahmawati, P. I. (2022). The effect of budget planning, budget implementation, and human resource competencies on budget realization at Ganesha University of Education. International Journal of Social Science and Business, 6(3). https://doi.org/10.23887/ijssb.v6i3.44152
Herawaty, N., & Febriani, W. (2023). Faktor-faktor yang mempengaruhi keterlambatan penyerapan anggaran satuan kerja kementerian/lembaga di wilayah pembayaran KPPN Jambi. Jurnal Buana Akuntansi, 8(1), 57–68.
Ibnu, K. I. M., & Kurniawan, T. (2025). Implementasi kebijakan program Sekolah Rakyat Kementerian Sosial RI (Studi kasus: Sekolah Rakyat Menengah Atas 10 Jakarta Selatan). Sosio Konsepsia, 15(1), 1–12. https://doi.org/10.33007/ska.v15i1.3739
Instruksi Presiden Republik Indonesia Nomor 8 Tahun 2025 tentang Percepatan Penyelenggaraan Sekolah Rakyat.
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International Organization of Supreme Audit Institutions. (2019). Guidelines for internal control standards for the public sector (INTOSAI GOV 9100).
Kementerian Sosial Republik Indonesia. (2025). Keputusan Kuasa Pengguna Anggaran Nomor 230 dan Nomor 426 Tahun 2025 tentang Penunjukan Pejabat Perbendaharaan pada Satuan Kerja 690549.
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Kuntadi, C., & Rosdiana, D. (2022). Faktor-faktor yang memengaruhi efektivitas penyerapan anggaran belanja pendidikan. Jurnal Ekonomi Manajemen Sistem Informasi, 4(2), 142–152. https://doi.org/10.31933/jemsi.v4i2.1201
Kurniawan, A. A., Maharani, A., Faturrahman, A. P., & Rulinawaty. (2026). Implementasi kebijakan Sekolah Rakyat sebagai instrumen pemerataan pendidikan: Studi pada Sekolah Rakyat Menengah Atas 33 Kota Tangerang Selatan. INOMATEC, 1(3).
Matland, R. E. (1995). Synthesizing the implementation literature: The ambiguity-conflict model of policy implementation. Journal of Public Administration Research and Theory, 5(2), 145–174. https://doi.org/10.1093/oxfordjournals.jpart.a037242
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PEFA Secretariat. (2016). PEFA framework for assessing public financial management (2nd ed.). Public Expenditure and Financial Accountability. https://www.pefa.org/book-pefa-2016-framework
PEFA Secretariat. (2022). Global report on public financial management. PEFA Secretariat.
Peraturan Direktur Jenderal Perbendaharaan Nomor PER-5/PB/2024 tentang Petunjuk Teknis Penilaian Indikator Kinerja Pelaksanaan Anggaran Kementerian/Lembaga.
Peraturan Menteri Keuangan Nomor 155 Tahun 2023 tentang Perencanaan Kas Pemerintah Pusat.
Peraturan Menteri Keuangan Nomor 62 Tahun 2023 tentang Perencanaan Anggaran, Pelaksanaan Anggaran, serta Akuntansi dan Pelaporan Keuangan, sebagaimana diubah dengan Peraturan Menteri Keuangan Nomor 107 Tahun 2024.
Pusat Pendidikan, Pelatihan, dan Pengembangan Profesi. (2026). Keputusan Kepala Pusdiklatbangprof Nomor 24 Tahun 2026 tentang Penetapan Pembagian Wilayah Kerja Sekolah Rakyat.
Ratnasari, D. (2022). Menilik penyebab deviasi antara rencana dengan realisasi belanja satuan kerja kementerian negara/lembaga: Studi kasus Kantor Pertanahan Kabupaten Bojonegoro. Jurnal Ilmiah Akuntansi dan Keuangan, 11(2), 91–101. https://doi.org/10.32639/jiak.v11i2.101
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Republic of Indonesia. (2026). Budget implementation details (Petunjuk Operasional Kegiatan) for the Sekolah Rakyat program, fiscal year 2026. Ministry of Social Affairs.
Robinson, M. (Ed.). (2013). Performance budgeting: Linking funding and results. International Monetary Fund.
Schick, A. (1998). A contemporary approach to public expenditure management. World Bank Institute.
Sigit, T. A. (2019). Faktor-faktor yang memengaruhi tingkat akurasi rencana penarikan dana (RPD) harian satuan kerja kementerian/lembaga. Indonesian Treasury Review, 4(2), 145–161. https://doi.org/10.33105/itrev.v4i2.121
Susilo, B., & Trisulo. (2025). Faktor-faktor penyebab akurasi rencana penarikan dana. Jurnal Education and Development, 13(2), 283–288.
Sutanto. (2025). Mengawal akurasi rencana penarikan dana pada Halaman III DIPA. Konferensi Nasional Ilmu Administrasi, STIA LAN Bandung.
Undang-Undang Republik Indonesia Nomor 1 Tahun 2004 tentang Perbendaharaan Negara.
Usman, F., Hartanto, & Romadhon, A. (2023). Rencana penarikan dana Halaman III DIPA sebagai fungsi kontrol pelaksanaan anggaran pada kementerian/lembaga di Sulawesi Selatan. Transekonomika: Akuntansi, Bisnis dan Keuangan, 3(5), 927–937. https://doi.org/10.55047/transekonomika.v3i5.563
World Bank. (2017). 2017 Public Expenditure and Financial Accountability Assessment for Indonesia. World Bank. https://www.worldbank.org/en/country/indonesia/publication/2017-public-expenditure-and-financial-accountability-assessment-for-indonesia
Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). SAGE Publications.
Zaenudinsyah, F. (2016). Analisis faktor penyebab penumpukan pencairan dana APBN pada akhir tahun anggaran. Indonesian Treasury Review, 1(1), 67–83. https://doi.org/10.33105/itr.v1i1.56
Zulaikah, B., & Burhany, D. I. (2019). Faktor-faktor yang mempengaruhi penumpukan penyerapan anggaran pada triwulan IV di Kota Cimahi. Prosiding Industrial Research Workshop and National Seminar, 10(1), 1221–1234.
Published
2026-10-21
How to Cite
Nyimas Herleni Rahma Zella, Nuraeni, N., & Agung Widi Hatmoko. (2026). Administrative Capacity and Expenditure Realization Patterns in the First Year of the Sekolah Rakyat . International Journal of Education, Vocational and Social Science , 5(04), 3800-3823. https://doi.org/10.63922/ijevss.v5i04.6975
Contact Person +6282139474255
Email : ijevss@citakonsultindo.or.id / editor.ijevss@gmail.com
