Efficiency of the Realization of the 20% Budget for the Development of Educational Infrastructure: Case Study of 33 Regencies/Cities in North Sumatra Province

Rosadi Patra Tanjung; Mangaraja Halongonan Harahap

doi:10.55927/ijsmr.v4i1.874

Authors

Rosadi Patra Tanjung Universitas Sumatera Utara
Mangaraja Halongonan Harahap Universitas Sumatera Utara

DOI:

https://doi.org/10.55927/ijsmr.v4i1.874

Keywords:

Data Envelopment Analysis, Budget Efficiency, Education Development, Local Government

Abstract

The policy requiring at least 20% of the education budget aims to improve regional education quality, but its success depends on efficient management. This study analyzes the efficiency of education expenditure realization and GDP per capita in supporting regional education infrastructure development across 33 districts/cities in North Sumatra Province. Using Data Envelopment Analysis (DEA) with an input-oriented approach, each district/city was treated as a decision-making unit. The findings reveal significant efficiency variations among regions. Most areas show moderate efficiency, while only a few achieve optimal performance and serve as benchmarks. The results indicate that larger budgets and stronger economic capacity do not automatically enhance education development without efficient governance and effective budget management

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