Analisis Alokasi Anggaran Pendidikan pada APBD Kabupaten Deli Serdang (Studi Tentang Pasca Keputusan Mahkamah Konstitusi atas Penjelasan Pasal 49 Ayat (1) Undang-Undang No 20 Tahun 2003 Tentang Sistem Pendidikan Nasional)

Abstract

The results of the research show that the extent of the attention given by the government of Deli Serdang regency in the allocation of the budget, particularly for the education budget according to regional budget in the fulfillment of the constitutional rights of the citizen is categorized high, in which during in 2007- 2010, the budget for the education, youth and sport is allocated for 40.88%. The progress of the protion for the educational budget in Regional Budget of Deli Serdang regency from 2007 up to 2010, the average of the percentage of the budget for Education. Youth and Sport in the form of direct or indirect expenditure is for 83.50%. it is for direct expenditure in the form of the expenditur of the employees, and in the form of indirect expenditure such as goods and service as well as capital expenditure only for 13.50%. The deviation regarding the indirect expenditure dominance phenomenon (routine expenditure) for the education sector as it is seen from the allocation of the salary and the allowance for the teachers should be gradually balanced with the allocation of special budget in education post and for other development in the attempt for increasing the quality of the education in Deli Serdang regency, North Sumatera province. It is expected that the young generation will have similar qualification with other provinces and even in the international level.