EFFICIENCY OF GOVERNMENT SPENDING IN EDUCATION SECTOR IN EAST JAVA

Abstract


INTRODUCTION
Based on Law Number 32 of 2004 which contains, education is one of the mandatory matters that must be given priority in an effort to improve the quality of Human Resources (HR).Education is a central issue in people-centered development because one of its important premises is to magnify choices for the people.Through education, it is hoped that it can increase the knowledge and ability of human resources so that it can then be utilized to participate in the development process (Zulfahmi Pratama, 2016).
If you look at the current situation, the implementation of education in East Java is far from efficient.This condition can be seen from the large number of unemployed in East Java caused by the quality of education they receive being less effective and efficient.The factors that cause the low level of education in East Java are due to the large number of children who have dropped out of school, which affects the low average length of schooling and expectations of school length, and the lack of schools and teachers who will teach.By means of decentralization, the Indonesian government intends to improve the efficiency of its expenditure by paying attention to the planning and provision of public services by taking into account the needs (demands), budgets spent, and results achieved in an area aimed at regional and national socioeconomic development.The effort in question is to pay attention to the equitable distribution of education by means of a zoning system, this aims to increase access to quality education without discrimination, in addition to realizing the acceleration of equitable distribution of education quality in Indonesia.
With the existence of regional autonomy policies implemented by fiscal decentralization.Then the policy will give greater authority to local governments.This fiscal decentralization is designed with the assumption that local governments are more aware of the needs and conditions of their respective regions.Thus, it is hoped that fiscal decentralization will be able to increase the efficiency of government spending (Pertiwi, 2007).
It can be concluded that the purpose of implementing a decentralization policy, one of which is to increase the efficiency of public service costs (government spending), then the important point is that the efficiency of government spending is the subject of discussion that should get more attention in the current era of regional autonomy.
Moreover, in public spending in sectors related to public welfare such as education.
Based on the description above, the author is The definition given above efficiency is the capacity to maximize the output by changing the input so that there is no improvement in achieving the desired goal.Efficiency results from three things, whether the same input produces a larger output, whether a smaller input produces the same output, and whether a larger input produces a larger output.
Efficiency is cited as a factor that economists often use to evaluate government actions (Suparmoko, 2003).Economic efficiency means that government policy is better and, as far as possible, takes into account how the economy affects the well-being of the people.
This efficiency can be emphasized carefully,

Type of Research
The approach used in this study is a quantitative approach, namely calculations accompanied by interpretation of the results of the analysis.The method used is Data Envelopment Analysis (DEA), which uses a linear program of non-parametric approach that aims to calculate and evaluate efficiency values.

Time and Place of Research
During the research period that lasted from 2015 to 2021, this research was conducted only in 5 regencies and cities in East Java Province.
The data used is secondary data taken from the website of the Central Statistics Agency (BPS) of East Java, the Directorate General of Financial Balance (DJPK), and the results of the publication of education indicator data.

Subject of Research
This study samples were taken using purposive sampling techniques, namely, techniques taken with certain considerations.The following regencies/cities were selected by the researcher to be used as samples that were in accordance with the criteria, namely the City of Surabaya, Sidoarjo Regency, Kediri Regency, Malang Regency, and Pasuruan

Education spending in East
Regency.

Data Collection Techniques
The documentation method and literature study used in this study are in the form of annual data and records regarding the recapture of the Budget and Regional

RESULTS AND DISCUSSION
Efficiency Calculation Results Using the

DEA Method
The results of the calculation of the efficiency value of educational expenditure in this study were obtained using the Data Envelopment Analysis (DEA) method which is inputoriented (input oriented) using the help of Banxia Frontier Analyst Software.From 2015 to 2021, the DEA will generate efficiency values between units of economic activity, in this example five regencies/cities in East Java.
In DEA analysis, efficiency is measured by comparing outputs and inputs.The efficiency of the DEA method is relatively efficient.
Regencies/Cities that have the best efficiency value of 100% can be used as a reference for other regencies/cities.There are three areas whose potential improvement is worth zero, namely Malang Regency, Pasuruan Regency, and Sidoarjo Regency.Then it can be seen that the three regions have been able to say that their education expenditure can be said to be efficient, so there is no need to make any more improvements.The three districts have utilized and allocated education spending appropriately.So the three districts are a comparison for other Kabuapaten/Cities.The city of Surabaya is quite large in need of improvement in the old school expectations by 96% by increasing the implementation of 12-year compulsory education.To be efficient, the City of Surabaya needs to increase the average length of schooling by 59% by increasing the participation of quality basic education level schools, and increasing the number of schools by 36% because there are still many facilities and infrastructure that are not representative, as well as reducing education spending by 27% to minimize education expenditures.For Pasuruan District to be efficient, it is necessary to reduce education spending by 20% and increase the average length of schooling and the number of teachers by 7% and 12%, respectively.Meanwhile, Sidoarjo Regency needs to reduce education spending by 21% and increase the number of old-school expectations, the number of schools, and the number of teachers by 19%, 35%, and 5%, respectively.Then for Kediri Regency, it is enough to increase the number of schools by 6% and the number of teachers by 5%.Of the five regencies/cities, only two districts/cities need repairs.For Sidoarjo District, it is necessary to reduce the input variable, namely education expenditure by 3% and increase the number of old school expectations by 22%, then increase the number of schools and the number of teachers by 47% and 5%, respectively.Furthermore, the city of Surabaya needs to reduce its education expenditure by 17% and increase the expectations of old schools and the number of schools by 27% and 52%, respectively.For the two districts/cities, it is expected to reduce education spending in order to reduce the occurrence of waste which will also have an impact on the output variables such as the number of old school expectations, the number of schools, and the number of teachers.In 2019 the city of Surabaya needs considerable improvement, namely by increasing the number of schools by 92%, increasing the average length of schooling and the old school expectation rate by 1% and 30%, and reducing education spending by 6%.

Kediri
In addition, Sidoarjo Regency needs to improve also by reducing education spending by 6%, then increasing the number of old school expectations by 15%, and increasing the number of schools by 68%.The improvements that need to be made are by reducing education spending by 5% by minimizing employee spending, as well as increasing the number of old school expectations by 22% by improving the quality of education so that there are no out-of-school children and the last is by increasing the number of schools by 75% to increase comfort in the learning system.Meanwhile, the other four districts are already in efficient value.Just like in previous years, Sidoarjo Regency and Surabaya City have reduced education spending so that there is no waste in an inappropriate shopping system, in addition to that, there is also a need for an increase in the number of old-school expectations by providing socialization of interest in learning and learning for 12 years, as well as increasing the number of schools to provide good and comfortable facilities in the learning process so that the learning system runs well and smoothly.
In the education sector, unnecessary improvements are made in almost all regions, namely the number of teachers.This means that the number of teachers does not need to be added anymore, although in some districts/cities it is necessary to add the number of teachers but it is only a small number.For the number of schools, some districts still need an increase in the number of schools, and the improvement that is still needed is to reduce the input variable, namely education spending.Then for the variable output of the average length of schooling, there needs to be another improvement by

CONCLUSION AND SUGGESTION Conclusion
The level of efficiency for education in the shows that there is a waste in the use of resources due to weak management systems.
Meanwhile, there were differences in the level of potential improvement in each year in each region.There are still some areas that need to be improved in each variable.There are some regions that need to improve their input variables, and there are even regions that still need to improve one of their outputs or all their outputs, all of which depend on the conditions of each respective region.

Figure 1 .
Figure 1.Comparative Diagram of Education Levels between Provinces on Java Island Source: Badan Pusat Statistik The picture above explains that the level of education in West Java is superior to that in East Java.As strengthened in the Constitution Article 31 paragraph 4 of the 4th Amendment which contains where the State prioritizes the education budget of at least 20% of the State Budget (APBN) and the Regional Revenue and Expenditure Budget (APBD) to meet the needs of the implementation of National education.
especially if it becomes impossible to distinguish the allocation of resources in an economy that benefits the prosperity of one party at the expense of the other.In general, there are two types of efficiency measurement, namely, technical efficiency and allocative efficiency.Efficiency measurement using the Data Envelopment Analysis (DEA) method, efficiency provided by the government, nonprofit organizations, and SOEs.The DEA estimates the relative efficiency of an organization that is in the same group.This study aims to determine the level of efficiency of government spending in the education sector in East Java, the DEA technique is the model used, and the calculation is carried out based on the number of inputs that can be reduced by a certain level of output with a constant return to scale.Two variables, the input variable, and the output variable are used to calculate the efficiency value.A comparison of the two factors will result in an efficiency score for each field.The result of the comparison of the two variables will be divided into 2 conditions, namely efficient and inefficient.Then if there are inefficient conditions, further analysis will be carried out to achieve efficiency.
Java is the input data from this study, and the output variables are the average length of schooling, the expectation of school length, the number of schools, and the number of teachers.During the period of the study that lasted from 2015 to 2021.The sampling technique is sorted based on the top five amounts of education expenditure used in regencies/cities in East Java.The reason the researchers took a number of five District/City samples was because they considered that about 25% were already representative of the existing population.In addition, the reason is based on the value of education spending so that there is no significant difference between the inputs used because it will affect the efficiency value and efficiency value which will later be compared between districts/cities.
Furthermore, the regency/city can be a comparison to other regions.In addition, there are two regions whose efficiency value is close to 100%, namely Kediri Regency with a value of 98.20%, and the City of Surabaya with a value of 90.50%.Unlike 2015 in 2016, there were only two regions that had a 100% efficiency value, namely Kediri Regency and Malang Regency.And there are three areas with values that can be said to be less efficient, namely Pasuruan Regency, Sidoarjo Regency, and Surabaya City.This indicates that 2015 was better than 2016 because some regencies/cities experienced an efficient value decline.Similar to 2016, three regions in 2017, namely Kediri Regency, Malang Regency, and Pasuruan Regency had an efficiency value of 100%.This year, Pasuruan Regency experienced a fairly high increase of 20.3%.Then in 2018, three regencies achieved efficiency with a value of 100%, namely Malang Regency, Pasuruan Regency, and Sidoarjo Regency.Then the lowest efficiency value in 2018 was in the city of Surabaya which has an efficiency level of 84.10%.In 2019 there are 3 regencies whose efficiency level reaches 100%, namely Kediri Regency, Malang Regency, and Pasuruan Regency.However, Surabaya experienced a considerable increase compared to the previous year, with an efficiency figure close to 93.10%.
quite high in the city of Surabaya by increasing the number of schools by 70% because facilities in the field of education are very important and affect learning activities.Increase the number of old school expectations by 20% by providing understanding to the community to reduce the number of out-of-school children, as well as reducing education spending by 15%, namely by allocating spending appropriately.Next, improvements in Kediri Regency by increasing the number of schools by 10% and increasing the number of teachers by 15%.Adding quality classrooms and education staff so that the learning process runs smoothly.
increasing the average number of school lengths, the most effective way to increase the average number of school length According to the Minister of Education and Culture Mohammad Nuh accessed from the Kompas Tahun website (2011), namely by reducing the dropout rate and increasing the number of continuing numbers between levels of education, other efforts are to increase access to the quality of early childhood education (PAUD), increase the participation of quality primary education schools, increase access and quality of secondary education, increase access and competitiveness of higher education, and improving the quality of educators and education personnel.Furthermore, it is also necessary to improve the variable of oldschool expectations, by increasing the number of old-school expectations.According to RW Wulandari (2018), the efforts that need to be made are by holding a series of activities consisting of socialization of interest in learning in PAUD, gardens, and tutoring activities.This is due to the importance of advanced education for the community.In reality, there are still many regions in Indonesia whose education budgets are still used to pay the salaries of employees or teachers.According to Mae ChuChang (2013) The World Bank's education specialist quoted from the world bank's website mentions that the budget needed to pay teachers' salaries continues to increase sharply often with the increase in the number of teachers, this number will continue to increase even though Indonesia is the country with the lowest level of student to teacher ratio in the world.The current financing pattern does not seem to have a significant impact on improving the quality of education and access provided by local governments after the nine-year compulsory education system was implemented for underprivileged students.

Furthermore, based on
the results of the efficiency value produced by the five districts/cities, there is a tendency that the quantity of facilities and services is not handled optimally (ruled out) because it is more concerned with improving the quality of existing facilities and services so that the expansion for equitable access to areas far from the center of government is hampered.SuggestionFrom the result of this research, we suggested that for regencies/cities that have achieved efficiency such as Malang Regency, they should continue to evaluate and supervise their spending so that there is no waste and the distribution can still be minimized.An efficient area is an area that already produces output that has been comparable to an input.So if it has produced an appropriate output, it should be further improved for the quality and facilities of the school.Similar with For regencies/cities that are not yet efficient, the government should minimizing employee spending, the point is that the government does not use most of its spending on teachers.It is also better for local governments to increase the portion of direct spending than indirect spending.Manage planning as carefully as possible so that there is no misuse of education expenditure funds that will harm the community, also Minimizing local spending, the intention is not to reduce development and public services, but local governments should use them as effectively as possible and prioritize urgent programs.To the extend, Allocate education spending according to predetermined needs, and it is necessary to improve or improve government performance for areas that are still inefficient in the education spending sector.This seeks to ensure that government spending can be perfectly realized.

Table 1 .
The Value of Education Spending Efficiency in Five Regencies/Cities in East Java in2015-2021 (%)

Table 2 .
Potential improvement of the Education sector of 5 Regencies/Cities in East Java in 2015 (%)

Table 3 .
Potential improvement of the Education sector of 5 Regencies/Cities in East Java in 2016 (%)

Table 4 .
Potential improvement of the Education sector of 5 Regencies/Cities in East Java in 2017 (%)

Table 5 .
Potential improvement of the Education sector of 5 Regencies/Cities in East Java in 2018 (%)

Table 6 .
Potential improvement of the Education sector of 5 Regencies/Cities in East Java in 2019 (%)

Table 6 .
Potential improvement of the Education sector of 5 Regencies/Cities in East Java in 2020 (%)

Table 6 .
Potential improvement of the Education sector of 5 Regencies/Cities in East Java in 2021 (%)