EVALUASI KINERJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH SEKTOR PENDIDIKAN PROVINSI DIY

This study aims to determine the performance of the education budget in the province of Yogyakarta Special Region which consists of five regions of Bantul, Kulonprogo, Gunungkidul, Sleman and Yogyakarta. Performance is measured from the level of school participation rate (APS), which is influenced by the ratio of education expenditure to PDRB (EDU / PDRB), PDRB per capita (Y / KAP) and the Literacy Rate (LTRC). The analysis used is panel data regression. Of the 5 and 10 cross section time series data are obtained 50 data for the purpose of estimation. The result is EDUPDRB variable has a coefficient of 2.70, the variable Y / KAP 6.26 and LTRC variable has a coefficient of 0.04. Of the three independent variables, the variable Y / KAP has the greatest influence coefficients. If the education budget rose 1 percent, enrollment rates (APS) will rise 2.70 percent, where per capita income rose 1 percent, the APS will rise 6.26 percent, when literacy rates rose 1 percent, the APS will rise 0.04 percent . From these results it can be concluded that the performance of education or level of APS is highly dependent on income per capita. It means that in order to improve the performance of local governments as well as continue to improve its education budget also increases revenue. The increase in revenue as a representation of the people's income increased disposable income to finance their children's education will also increase. As good as the awareness of the importance of higher education with AMK if it is not accompanied by the ability financially it will be useless.

Keywords: education expenditure, school participation rate (APS), income per capita