Reframing Educational Equity Through School Budgeting Reform in Indonesia: A Genealogical Critical Policy Analysis of National School Finance Policy

Widi Astuti; Doni Koesoema Albertus; R Madhakomala R Madhakomala

doi:10.32806/jf.v15i03.2128

Authors

Widi Astuti Universitas Bani Saleh, Indonesia
Doni Koesoema Albertus Universitas Multimedia Nusantara Serpong, Indonesia
R Madhakomala R Madhakomala Universitas Negeri Jakarta, Indonesia

DOI:

https://doi.org/10.32806/jf.v15i03.2128

Keywords:

educational equity; school budgeting; Critical Policy Analysis; Bacchi's WPR; genealogy; education finance

Abstract

Educational equity remains a central challenge in Indonesia despite a sustained constitutional and statutory commitment to financing basic education through national school budgeting policy. This study departs from prior document-based evaluations of Indonesia's School Operational Assistance (BOS/BOSP), which have predominantly treated equity as a measurable outcome of funding adequacy, by instead asking how educational equity is discursively constructed within the policy texts that authorize and govern school financing, and how this construction has been historically constituted. Employing Critical Policy Analysis informed by Ball's policy sociology and the full six-question apparatus of Bacchi's What's the Problem Represented to Be? (WPR) framework, including the genealogical question (Q3), which has been largely absent from prior WPR applications in education finance. This study analyzes eight national policy documents, ranging from constitutional provisions to the current ministerial technical guideline (Permendikdasmen No. 8/2026). The analysis identifies two competing, asymmetrically weighted conceptions of educational equity; traces the genealogical persistence of an enrollment-based allocation logic across six reform periods since 2005; consolidates four previously enumerated assumptions into two policy logics (procedural compliance as a proxy for fairness, and enrollment as the unit of fairness); and documents governance effects corroborated, where possible, by independent implementation-level evidence. It advances the concept of additive layering to explain how successive reforms have repeatedly appended differentiation mechanisms without displacing the enrollment-based core. It proposes a bounded, explicitly self-critical Transformative School Budgeting Framework (TSBF), positioned in relation to methodologically distinct yet substantively adjacent frameworks that have emerged independently in Indonesia and elsewhere since 2025

References

Ahmad, J, A A Adnan, M Hanafi, and Y Qamaruddin. “Triple Helix and Decentralization Approach: Management of School Operational Assistance Funds.” Universal Journal of Educational Research 8, no. 10 (2020): 4826–34. https://doi.org/10.13189/ujer.2020.081054.

Arma, N A, Y S Sugandi, R Myrna, and D Sukarno. “Legal Compliance and Dynamic Governance of School Operational Assistance Funds in Indonesia.” Khazanah Hukum 8, no. 1 (2026): 71–92. https://doi.org/10.15575/kh.v8i1.52173.

Bacchi, C. Analysing Policy: What’s the Problem Represented to Be? Pearson Australia, 2009.

Bahri, A Sumaryana, E Karnaesih, and N Karlina. “The Implementation of the Allocation and Distribution of School Operational Assistance Program for Compulsory Education Units in Kuningan Regency, West Java Province.” Journal of Social Studies Education Research 10, no. 1 (2019): 178–92.

Baker, B D. “Within-District Resource Allocation and the Marginal Costs of Providing Equal Educational Opportunity: Evidence from Texas and Ohio.” Education Policy Analysis Archives 17 (2009): 1–31. https://doi.org/10.14507/epaa.v17n3.2009.

Baker, B. D., and D. R. Elmer. “The Politics of Off-the-Shelf School Finance Reform.” Educational Policy 23, no. 1 (2009): 66–105. https://doi.org/10.1177/0895904808328512.

Ball, S J. Global Education Inc.: New Policy Networks and the Neo-Liberal Imaginary. Routledge, 2012.

———. “What Is Policy? 21 Years Later: Reflections on the Possibilities of Policy Research.” Discourse: Studies in the Cultural Politics of Education 36, no. 3 (2015): 306–13. https://doi.org/10.1080/01596306.2015.1015279.

Beaulieu, R. “Is California Equitably Serving California Indian Students? A Comparison of per-Pupil Funding and Family Wealth.” Journal of Education Finance 45, no. 1 (2019): 42–56. https://doi.org/10.1353/jef.2019.a747804.

Blanden, J, M Doepke, and J Stuhler. “Educational Inequality.” In Handbook of the Economics of Education, edited by E. A. Hanushek, S Machin, and L Woessmann, 6:405–97. Elsevier, 2023. https://doi.org/10.1016/bs.hesedu.2022.11.003.

Carr-Chellman, A, T Raney, and D Campbell. “Gem State Inequalities: Examining the Recent History of Idaho Public School Funding.” Journal of Education Finance 45, no. 4 (2020): 407–26. https://doi.org/10.1353/jef.2020.a760722.

Chethan, G S, S Gangadharappa, S Singh, A Srinivasan, S Tiwari, and U Sreerekha. “AI-Driven Public Finance Models for Scaling Inclusive Education in India: A Design-Science Framework for a Developing Economy.” International Journal of Computer Information Systems and Industrial Management Applications 18, no. 2 (2026): 442–50. https://doi.org/10.70917/ijcisim-2026-2794.

Cruz, R. A., J.-H. Lee, A. G. Aylward, and C Kramarczuk Voulgarides. “The Effect of School Funding on Opportunity Gaps for Students with Disabilities: Policy and Context in a Diverse Urban District.” Journal of Disability Policy Studies 33, no. 1 (2022): 3–14. https://doi.org/10.1177/1044207320970545.

Dhaliwal, T. K., and P. Bruno. “The Rural/Nonrural Divide? K–12 District Spending and Implications of Equity-Based School Funding.” AERA Open 7 (2021). https://doi.org/10.1177/2332858420982549.

Espinoza, Ó, B Corradi, L Sandoval, L Sobarzo, C Miranda, N McGinn, and J Loyola. “Does Free Tuition Promote Equity in Higher Education? Impact on Academic Performance of Low-Income University Students.” Higher Education 91, no. 6 (2026): 2321–40. https://doi.org/10.1007/s10734-025-01523-y.

Gilead, T, and I BenDavid-Hadar. “Educational Justice and Formula Funding: A Complex Adaptive Systems Perspective.” Educational Philosophy and Theory 57, no. 12 (2025): 1078–89. https://doi.org/10.1080/00131857.2025.2494584.

Hadna, A H. “An Evaluation of the School Operational Assistance (BOS) Policy and Its Effect on Teacher Performance in Indonesia.” Malaysian Online Journal of Educational Management 10, no. 2 (2022): 1–14.

Haryadi, S, A Q Zaelani, S Dwiono, A D Subarkah, and N Fadhilah. “The Analysis of Economic Motives in Corruption within the Investigation of Corruption Crimes.” Malaysian Journal of Syariah and Law 14, no. 2 (2026): 345–59. https://doi.org/10.33102/mjsl.vol14no2.1561.

Indonesia, Kementerian Keuangan Republik. “Peraturan Menteri Keuangan Republik Indonesia Nomor 204/PMK.07/2022 Tentang Pengelolaan Dana Alokasi Khusus Nonfisik.” Jakarta: Kementerian Keuangan Republik Indonesia, 2022. https://peraturan.bpk.go.id/Download/293457/204_PMK.07_2022.pdf.

———. “Peraturan Menteri Keuangan Republik Indonesia Nomor 209/PMK.07/2011 Tentang Pedoman Umum Dan Alokasi Dana Alokasi Khusus Tahun Anggaran 2012.” Jakarta: Kementerian Keuangan Republik Indonesia, 2011. https://jdih.kemenkeu.go.id/dok/209-pmk-07-2011/summary.

Indonesia, Kementerian Pendidikan dan Kebudayaan Republik. “Peraturan Menteri Pendidikan Dan Kebudayaan Republik Indonesia Nomor 31 Tahun 2019 Tentang Petunjuk Teknis Bantuan Operasional Sekolah Afirmasi Dan Bantuan Operasional Sekolah Kinerja.” Jakarta: Kementerian Pendidikan dan Kebudayaan Republik Indonesia, 2019. https://www.peraturan.go.id/id/permendikbud-no-31-tahun-2019.

Indonesia, Kementerian Pendidikan Dasar dan Menengah Republik. “Peraturan Menteri Pendidikan Dasar Dan Menengah Nomor 8 Tahun 2026 Tentang Petunjuk Teknis Pengelolaan Dana Bantuan Operasional Satuan Pendidikan.” Berita Negara Republik Indonesia, 2026.

Indonesia, Pemerintah Republik. “Peraturan Pemerintah Republik Indonesia Nomor 48 Tahun 2008 Tentang Pendanaan Pendidikan.” Jakarta: Pemerintah Republik Indonesia, 2008. https://peraturan.bpk.go.id/Details/48609/pp-no-48-tahun-2008.

———. “Peraturan Pemerintah Republik Indonesia Nomor 57 Tahun 2021 Tentang Standar Nasional Pendidikan.” Jakarta: Pemerintah Republik Indonesia, 2021. https://peraturan.bpk.go.id/Details/165024/pp-no-57-tahun-2021.

Indonesia, Presiden Republik. “Undang-Undang Republik Indonesia Nomor 20 Tahun 2003 Tentang Sistem Pendidikan Nasional.” Jakarta: Kementerian Riset, Teknologi, Dan Pendidikan Tinggi, 2003.

Institute, SMERU Research. “Kajian Cepat PKPS-BBM Bidang Pendidikan: Bantuan Operasional Sekolah (BOS) 2005.” SMERU Research Institute, 2005. https://smeru.or.id/id/publication-id/kajian-cepat-pkps-bbm-bidang-pendidikan-bantuan-operasional-sekolah-bos-2005.

Kementerian Pendidikan , Riset, dan Teknologi Republik Indonesia, Kebudayaan. “Peraturan Menteri Pendidikan, Kebudayaan, Riset, Dan Teknologi Republik Indonesia Nomor 18 Tahun 2023 Tentang Standar Pembiayaan Pada Pendidikan Anak Usia Dini, Jenjang Pendidikan Dasar, Dan Jenjang Pendidikan Menengah.” Jakarta: Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi Republik Indonesia, 2023. https://peraturan.go.id/id/permendikbudristek-no-18-tahun-2023.

Kharisma, B, S S Remi, and D A Maharani. “The Impact of Indonesia’s School Operational Assistance Program on the Transition Rate from Primary to Junior Secondary School.” Monitoring Obshchestvennogo Mneniya: Ekonomicheskie i Sotsial’nye Peremeny, no. 5 (2021): 474–92. https://doi.org/10.14515/MONITORING.2021.5.1787.

Lavadenz, M, T. N. Allbright, J. A. Marsh, M Hall, L Tobben, and L. O. Picus. “Conceptualizing Equity in the Implementation of California Education Finance Reform.” American Journal of Education 125, no. 2 (2019): 173–200. https://doi.org/10.1086/701247.

Lee, J.-H., and B Fuller. “Does Progressive Finance Alter School Organizations and Raise Achievement? The Case of Los Angeles.” Educational Policy 36, no. 3 (2022): 587–623. https://doi.org/10.1177/0895904820901472.

Lincoln, Yvonna, and Egon G Guba. Naturalistic Inquiry. Beverly Hills, CA: Sage Publications, 1985.

Malen, B, J Dayhoff, L Egan, and R. G. Croninger. “The Challenges of Advancing Fiscal Equity in a Resource-Strained Context.” Educational Policy 31, no. 5 (2017): 615–42. https://doi.org/10.1177/0895904815613445.

Marlina, A, I Haq, D. E. S. Karauwan, and M Waeno. “Unveiling the Ripple Effects of Corruption in Education Sector: A Solution from Islamic Perspective.” Petita: Jurnal Kajian Ilmu Hukum dan Syariah 9, no. 2 (2024): 762–76. https://doi.org/10.22373/PETITA.V9I2.283.

Meoded, R, and I BenDavid-Hadar. “Fiscal Decentralization of Education: A Social Network Analysis of Values Underlying Local Decision-Making Processes.” International Journal of Educational Development 119 (2025): 103444. https://doi.org/10.1016/j.ijedudev.2025.103444.

Mhamed, A A S, J Lee, and R Kasa. “The Effects of Per-Capita Funding on School Funding Adequacy and Equity in Kazakhstan: School Principals’ Voices on Educational Finance Reform.” KEDI Journal of Educational Policy 22, no. 1 (2025): 103–23. https://doi.org/10.22804/kjep.2025.22.1.005.

Rose, H. “School District Revenue and Student Poverty in California: A Decade through the Great Recession and School Finance Reform.” Journal of Education Finance 47, no. 3 (2022): 296–323.

Sinclair, M P. “Political Strategy and Policy Influence in Australian School Funding: A Study of Key Stakeholder Responses to the 2017 Federal Reforms.” Australian Educational Researcher 52, no. 4 (2025): 2889–2913. https://doi.org/10.1007/s13384-025-00845-1.

Superfine, B. M., and M. Paige. “From Governance to the Classroom: Rethinking Large-Scale School Reform to Improve Educational Opportunity and Equity.” Cleveland State Law Review 70, no. 3 (2022): 561–602.

Taylor, L, S Grosskopf, K Hayes, and L Razzolini. “The Role of Poverty Measurements in Achieving Educational Equity through School Finance Reform.” Journal of Productivity Analysis 60, no. 2 (2023): 109–27. https://doi.org/10.1007/s11123-022-00657-w.

Töre, E. “Naming Problems, Framing Belonging: A Critical Policy Analysis of DEIB Discourses in Türkiye and a US School District.” International Journal of Qualitative Studies in Education 39, no. 1 (2026). https://doi.org/10.1080/09518398.2026.2713780.

Wade, A. “Equity and Inclusivity in School Funding: Case Study of an Australian State.” In The Routledge International Handbook of Equity and Inclusion in Education, 196–216. Routledge, 2024. https://doi.org/10.4324/9781003282921-14.

Wirandana, P. A., and K Khoirunurrofik. “Educational Inequality in Indonesia: Are Intergovernmental Fiscal Transfers Effective in Reducing the Gap?” Educational Studies 50, no. 6 (2024): 1424–43. https://doi.org/10.1080/03055698.2022.2103647.