Fiscal Decentralization and Community Participation in Education Services in Deli Serdang Regency, Indonesia

Abstract

The research aims to determine the community's participation in education services in Deli Serdang Regency and fiscal decentralization. This research is important and beneficial in identifying patterns and characteristics of income and expenditure in education services, exploring various types and patterns of community participation in education, and establishing the link between income and expenditure in education services and community participation in education in Deli Serdang Regency. The research used the constructivist Paradigm and a qualitative approach. The researchers gathered data through documentation technique, in-depth interviews and discussions with various informants from the Regency, Regional People's Representative Council (DPRD), Sub-Regencies, Schools (elementary and junior high), and Community Figures. The research also gathered data through literature review, document study, and secondary data. The findings show that there is a financial imbalance between the Central Government and the Local Government, and horizontally between provinces and regencies/cities in Indonesia. Secondly, Deli Serdang Regency's Local Own-Source Revenue (PAD) is relatively high compared to other regencies in Sumatera Utara. However, the PAD has not optimized. Thirdly, the Expenditure in Education Services in Deli Serdang Regency for 2017-2022 is relatively stable. In addition, education Services allocated more funds to Indirect Expenditure (Operational Expenditure) than Direct Expenditure (Capital Expenditure).