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

Nadila Wulan Ramadani; Andi Chairil Furqan; Rahma Masdar; Fajar Gilang Yudistira

doi:10.21512/jafa.v12i1.13443

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

References

Alfarizi, M., & Sari, R. K. (2024). Alokasi Anggaran Pendidikan Menuju Visi SDGs di Indonesia: Wawasan Literatur Perbandingan Terhadap Negara ASEAN. Jurnal Budget: Isu dan Masalah Keuangan Negara, 9(1), 1-34.

Anisa Farras Azmii, Agnes Tika, Denaya Syabilla Fitri, dan Monika Septiyar. (2024). “Dampak Dan Upaya Memberantas Tindak Pidana Korupsi Di Lingkungan Perguruan Tinggi.” Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora 1(3):155–62.

Anugraheni, E. P., Setiawati, E., & Trisnawati, R. (2022). Analysis of Risk-Based Internal Audit Planning Implementation and Its Impact on Audit Quality: Case Study at the Inspectorate of Surakarta, Indonesia. Journal of Economics and Business, 5(3). https://doi.org/10.31014/aior.1992.05.03.448

Aini, A. N., Az-zahra, A. R. R., Yusuf, A. N., & Putri, E. A. (2024). Pengaruh Korupsi Dana Bos ( Bantuan Operasional Sekolah ) Terhadap Fasilitas Dan Kualitas Belajar Sekolah. : : Jurnal Cendekia Ilmiah, 4(1), 546–553.

Bahtiar, R. S., & Retnawati, H. (2021). Multivariate analysis on gross participation rate in primary school or equal by indicators of gender, residence and expenditure in indonesia year 2018, 2019 and 2020. International Journal for Educational and Vocational Studies, 3(4), 280.

E.Malelea, F., Chairil Furqan, A., . T., & . M. (2024). The Role of Government Internal Supervisory Apparatus (APIP) and Government Internal Control System (SPIP) in Achieving Sustainable Development Goals (SDGs) in Indonesia. KnE Social Sciences, 2024, 379–398.

Estes, R. J. (2010). Toward sustainable development: From theory to praxis. In Transnational social work practice (pp. 76–108). Columbia University Press.

Fajar, A. (2024). POLITIK HUKUM ANGGARAN NEGARA DI BIDANG PENDIDIKAN NASIONAL SEBAGAI PERWUJUDAN AMANAH UNDANG-UNDANG DASAR NEGARA REPUBLIK INDONESIA TAHUN 1945 (STUDI APBN TAHUN 2005-2011. Journal of Innovation Research and Knowledge (JIRK), 4(2), 1–23

Faradila, S., Saud, S., Andi, ;, & Furqan, C. (2024). The Effort to Realize Government Effectiveness through Implementation of Fully Accrual Accounting and Control Against Corruption. AKRUAL: Jurnal Akuntansi, 15(2), 2085–9643.

Furqan, A. C., & Din, M. (2019). Social perception on corruption and its influence on public legitimacy and open government (Indonesia). Espacios, 40(13).

G. Wibisana, A. (2014). the Elements of Sustainable Development: Principles of in-Tegration and Sustainable Utilization. Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada, 26(1), 102.

Guritno, D. C., & Mangkunegara, I. (2022). Korupsi dan SDGs: Perspektif Ekonomi Kelembagaan.

Inspektorat. (2020, November 25). Inspektur sulbar : Deteksi Lebih Dini Pelanggaran Maupun Kecurangan (fraud). Inspektorat Sulawesi Barat. https://inspektorat.sulbarprov.go.id/v2/inspektur-sulbar-mengikuti-sosialisasi- iepk/12142/general-news/inspektorat/50/

Ismail. (2020). The authority of the corruption eradication commission in the prosecution of corruption in Indonesia. Journal of Critical Reviews, 7(5), 177–182.

Kharisma, B. (2014). Good Governance Sebagai Suatu Konsep. Buletin studi ekonomi, 19(1), 11.

Munteanu, I., Ileanu, B. V., Florea, I. O., & Aivaz, K. A. (2024). Corruption perceptions in the

Lestari, B. B., Nugraheni, N., Husain, F., Semarang, U. N., Tinggi, S., & Pati, T. (2024). Penerapan Edukasi SDGS di Lingkungan Sekolah Guna Mendukung Terwujudnya Kesejahteraan Pendidikan. Jurnal Penelitian Ilmu-Ilmu Sosial, 1(10), 67–72.

Mendelski, M. (2021). 15 years of anti-corruption in Romania: augmentation, aberration and acceleration. European Politics and Society, 22(2), 237–258. https://doi.org/10.1080/23745118.2020.1729051

Naibaho, M. A., Nasution, N. U., Zuhro, R., Abdul, T., Harahap, W., & Ardhiansyah, Y. (2023). Evaluasi Program Anggaran Pendidikan pada Pengelolaan Mutu Pendidikan. Jurnal Ilmiah Multidisiplin, 1(4), 152–157.

Nguyen, M. L. T., & Bui, N. T. (2022). Government expenditure and economic growth: does the role of corruption control matter? Heliyon, 8(10), e10822.

Patilah Rizki Bintang, M. Rafli Firdaus, & Gunawan Santoso. (2022). Persfektif Implementasi Pasal 31 UUD 1945 dalam Sistem Pendidikan Negara Republik Indonesia. Jurnal Pendidikan Transformatif (Jupetra), 1(03), 195–199.

Pemerintah Indonesia. (2003). Undang-Undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional. Jakarta: Pemerintah Indonesia.

Rahman, H. (2022). Reformasi Birokrasi: Korupsi Dalam Birokrasi Indonesia. Jurnal Ilmiah Administrasi Pemerintahan Daerah, 14(1), 135–161. https://doi.org/10.33701/jiapd.v14i1.2735

Ratnasari, D. H., & Nugraheni, N. (2024). Peningkatan Kualitas Pendidikan Di Indonesia Dalam Mewujudkan Program Sustainable Development Goals (Sdgs). Jurnal Citra Pendidikan, 4(2), 1652–1665.

Researchgate.Net, September, 131-151.https://www.researchgate.net/profile/DanurGuritno/publication/363920061_Korupsi_dan_SDGs_Perspektif_Ekonomi_Kelembagaan/links/6 33509ef76e39959d682c3e0/Korupsi-dan-SDGs-Perspektif-Ekonomi-Kelembagaan.pdf

Romdon, I. (2020). ELECTRONIC DISBURSEMENT INFORMATION SYSTEM (SiPECEL) AND MONITORING EVALUATION (e-MONEV) IN ORDER TO CREATE TRANSPARENCY OF PUBLIC SERVICES IN BLITAR REGENCY. 2507(February), 1–9.

Rukmana, Arianti ; Lestari, Ana ; Saman, S. ; H. J. (2019). MANAJEMEN PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DALAM MENINGKATKAN MUTU PENDIDIKAN DI MADRASAH IBTIDAIYAH ARRAODA KOTA SORONG. Gradual.

Safira, N., & Wibowo, Y. H. (2021). Angka Partisipasi Kasar dan Angka Partisipasi Murni sebagai Indikator Keberhasilan Pendidikan Indonesia. PAKAR Pendidikan, 19(2), 101–115.

Sakinah, H., Chairil Furqan, A., & Meldawati, L. (2024). Achieving the Sdgs Through Strengthening the Capabilities of Apip and Corruption Control in Indonesia. 1(1), 185–195.

Salsadila, N., Efritadewi, A., & Widiyani, H. (2023). Pemberantasan Tindak Pidana Korupsi di Indonesia: Masalah dan Solusinya. Indonesian Journal of Law and Justice, 1(2), 9.

Saputra, N., & Nugroho, R. (2021). Good Governance Pada Pelayanan Publik: Sebuah Usulan Model Pengembangan Berbasis Perilaku. Jurnal MSDA (Manajemen Sumber Daya Aparatur), 9(1), 11– 26.

Sari, D. A., Margules, C., Lim, H. S., Sayer, J. A., Boedhihartono, A. K., Macgregor, C. J., Dale, A. P., & Poon, E. (2022). Performance Auditing to Assess the Implementation of the Sustainable Development Goals (SDGs) in Indonesia. Sustainability (Switzerland), 14(19).

Schengen Zone and their relation to education, economic performance, and governance. In PLoS ONE (Vol. 19, Nomor 7).

Setyaningsih, B. A. (2010). Evaluasi Anggaran Pendapatan Dan Belanja Daerah Kabupaten Boyolali.

Siagian, F. S., Lubis, A. H., Salwa, N. A., & Firouzfar, S. (2024). Kebijakan pemberantasan korupsi berbasis keadilan: Perbandingan antara Indonesia dan Denmark. Integritas: Jurnal Antikorupsi, 10(1), 29–52. https://jurnal.kpk.go.id/index.php/integritas/article/view/1134/253

Thi Hoa, T. (2020). The effects of corruption on the human capital accumulation process: Evidence from Vietnam. Economics of Transition and Institutional Change, 28(1), 69–88.

Tuakara, Y. (2025). Dampak Kebijakan Dana Otonomi Khusus terhadap Peningkatan Sarana dan Prasarana Pendidikan di Merauke. Journal of Artificial Intelligence and Digital Business (RIGGS), 4(1), 67–73.

UNICEF Indonesia. (n.d.). Pendidikan dan Remaja. Diakses dari https://www.unicef.org/indonesia/id/pendidikan-dan-remaja.

Unterhalter, E. (2019). The Many Meanings of Quality Education: Politics of Targets and Indicators in SDG4. Global Policy, 10(January), 39–51.

Wahyudin, D. (2019). Isu-Isu Tentang Efisiensi Tata Kelola Organisasi Dan Anggaran Pendidikan. Foramadiahi: Jurnal Kajian Pendidikan dan Keislaman, 10(1), 110.