Moving Beyond Numerical Compliance in Indonesian Local Education Budgeting

Main Article Content

Moh. Nor Hidayatillah
Masruhan
Achmad Fageh
Moh. Khoirul Umam

Abstract

This study examines the mandatory spending of 20% education budget within the Regional Revenue and Expenditure Budget (APBD), which is viewed not merely as a fiscal policy but as a constitutional obligation of local governments. In constitutional practice, the implications of the 20% allocation are not limited to educational expenditures. This study is included as normative legal research with a statutory and conceptual approach. This article highlights the absence of a constitutional accountability mechanism of the education budget in the APBD and offers a framework for enforcing constitutional obligations within the context of regional autonomy. The findings reveal that the concept of constitutional obligation concerning mandatory spending on education has been understood only through the paradigm of quantitative compliance (numerical compliance), rather than substantive constitutional compliance, in which any budget item with an educational function is categorized as an education budget. In fact, mandatory spending under Article 31(4) UU1945 should be considered fulfilled only when resource allocation demonstrates a reasonable relationship between budgetary inputs and outcomes for the realization of the right to education. As a result, the APBD does not demonstrate a commitment to the enforceability of constitutional budgeting norms, which constitute a governmental duty under subnational constitutional compliance. A new constitutional accountability framework involves integrating and calibrating public oversight and participation to ensure the protection of the educational rights of all Indonesian citizens in accordance with the mandate of the Indonesian constitution.

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How to Cite

Hidayatillah, M. N., Masruhan, Fageh, A., & Umam, M. K. (2026). Moving Beyond Numerical Compliance in Indonesian Local Education Budgeting. International Journal of Law Dynamics Review, 4(1), 36-46. https://doi.org/10.62039/ijldr.v4i1.121

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