CONTROLLING CORRUPTION TO STRENGTHEN THE ROLE OF THE EDUCATION BUDGET FUNCTION IN ACHIEVING SDG 4 IN INDONESIA

Authors

  • Nadila Wulan Ramadani Faculty of Economics and Business, Tadulako University, Central Sulawesi, Indonesia
  • Andi Chairil Furqan Faculty of Economics and Bussiness, Tadulako University, Central Sulawesi, Indonesia https://orcid.org/0000-0001-8382-8695
  • Rahma Masdar Faculty Economics and business, Tadulako University, Central Sulawesi, Indonesia https://orcid.org/0000-0001-6885-7674
  • Fajar Gilang Yudistira Regional Office Of The Directorate General Of Treasury, Central Sulawesi Province

DOI:

https://doi.org/10.21512/jafa.v12i1.13443

Keywords:

Education Function Budget, SDG 4, CCEI, Good Governance

Abstract

Disparities in education budgets across regions, limited access to remote areas, and low participation rates at all educational levels represent significant challenges for Indonesia in achieving SDG 4 by 2030. This study investigates the contribution of education function expenditure to attaining SDG 4, with corruption control as a moderating variable. Utilizing 1,016 observations of secondary data from provincial, district, and city governments during 2021–2022, the findings reveal that education budgets substantially support SDG 4 achievement. However, overly procedural corruption control mechanisms diminish the effectiveness of budget utilization by restricting the flexibility in fund allocation. The scientific contribution of this research lies in providing empirical evidence on the moderating effect of corruption control on the effectiveness of education budgets in achieving SDG 4. From a practical standpoint, the study recommends the adoption of adaptive, risk-based corruption control mechanisms such as Risk-Based Internal Audit and performance-based fund disbursement systems to strike a balance between accountability and flexibility in budget management. This study is limited to district and city-level data over  two years and focuses exclusively on the education function, thus, its findings may not fully represent conditions at the provincial level or other SDG sectors. Future research should broaden data coverage and incorporate qualitative methodologies to deepen understanding of bureaucratic processes and corruption control dynamics.

Dimensions

Plum Analytics

Author Biography

Fajar Gilang Yudistira, Regional Office Of The Directorate General Of Treasury, Central Sulawesi Province

PAPK DIVISION TEAM

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Published

2025-06-30
Abstract 38  .
PDF downloaded 22  .