Ade Marta Putra
Universitas Negeri Padang
email: ademartaputra1@gmail.com
ABSTRACT
This article is literature review that discussed about the education finance in Indonesia. Sacrifices translated into costs are factors that can not be ignored in the educational process. The cost of education (Education Finance) includes direct costs and indirect cost. Education cost budget consists of two sides related to each other, namely the budget side of revenue and expenditure budget to achieve educational goals. In any management is always the implementation begins with planning, even so with the field of education related to budgeting. In order to be able to establish an appropriate education budget the administrators and managers of education must understand and understand all matters relating to the prevailing budgeting system in a country. In relation to the education unit (school), the education budget planning follows the following flow; school-level planning, district-level planning and provincial-level planning, while sources of income and school revenues may come from governments, communities, organizations and individuals. The funding mechanism of public school education in Indonesia has changed with the implementation of decentralization policy and regional autonomy. Currently, the flow of funds from the central to the regions is done through mechanisms and balances, especially through block grants (DAU).
Key Words: Education, Finance, Theory, Practice