Analysis of Special Allocation Funds (DAK) on Educational Infrastructure in Remote Areas

Novi Dwi Astuti; Ike Kusumaningrum; Sotinsia Desi Lastsari; Widyatmike Gede Mulawarman; Usfandi Haryaka

doi:10.59890/ijefbs.v3i2.25

Authors

Novi Dwi Astuti Mulawarman University
Ike Kusumaningrum Mulawarman University
Sotinsia Desi Lastsari Mulawarman University
Widyatmike Gede Mulawarman Mulawarman University
Usfandi Haryaka Mulawarman University

DOI:

https://doi.org/10.59890/ijefbs.v3i2.25

Keywords:

Special Allocation Fund, Educational Infrastructure, Remote Areas, Public Policy, Policy Effectiveness, Educational Equity

Abstract

The Special Allocation Fund (DAK) is a fiscal policy instrument designed to address development inequality, particularly in the field of education in remote areas. This study aims to analyze the effectiveness of DAK utilization in improving educational infrastructure and to identify implementation barriers. A qualitative descriptive approach was applied through literature study, analyzed using the Miles and Huberman model: data reduction, presentation, and conclusion. Findings reveal that DAK significantly supports educational infrastructure availability, especially in frontier, outermost, and disadvantaged (3T) regions. However, its effectiveness depends on local governance quality, stakeholder engagement, and responsive distribution mechanisms. Bureaucratic complexity, limited human resources, and rigid regulations present significant challenges. The study recommends strengthening need-based regional policy, improving local management capacity, and ensuring transparency and accountability to maximize DAK's role in equitable education. The implication is that DAK policy must be refined to support inclusive, equitable, and sustainable education development across Indonesia.

References

Arifyani, D., & Khoirunurrofik, K. (2021). Education sector performance in the frontier, outermost and least developed (3T) and non-3T regions: The role of the specific allocation fund (DAK) in the education sector. Kajian Ekonomi dan Keuangan, 5(3). http://dx.doi.org/10.31685/kek.V5i3.943

Ata, N. (2022). Praktik ijon politik pada kasus korupsi kepala daerah: Studi kasus korupsi Dana Alokasi Khusus (DAK) pendidikan di Kabupaten Malang. Journal of Governance Innovation, 4(1).

Irawati, E., & Susetyo, W. (2017). Implementasi Undang-Undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional di Blitar. Jurnal Supremasi, 3(3).

Lathifah, F., & Ramdani, D. (2019). Evaluasi kinerja pengelolaan Dana Alokasi Khusus fisik bidang pendidikan. Media Riset Akuntansi, 9(1), 15–38.

Masdika, H. J., Nurdin, B., & Kaksim. (2022). Pembelajaran sejarah tipe peer lesson untuk meningkatkan keaktifan siswa kelas XI IPS SMAN Negeri 1 Sutera Kabupaten Pesisir. Jurnal Pendidikan Tambusai, 6(2), 16519–16525.

Muhammad, R., Faletehan, F., & Fariyanti, A. (2021). Strategi peningkatan mutu pendidikan melalui Dana Alokasi Khusus (DAK) fisik pendidikan Kabupaten Lebak Provinsi Banten. Jurnal Manajemen Agribisnis, 9(1), 278–290.

Munawaroh, M., Zikra, R., & Saputra, R. (2021). Pengaruh selebrity endorser, citra merek dan harga terhadap keputusan pembelian kosmetik Wardah (Studi kasus mahasiswi asrama Undhari). Jurnal Ilmiah Manajemen Ubhara,

Muspawi, M., & Claudia, P. R. (2018). Optimalisasi pemanfaatan sarana dan prasarana belajar di SMA Swasta Pelita Raya Kota Jambi. Jurnal Sains Sosio Humaniora, 2(2), 180–192. https://doi.org/10.22437/jssh.v2i2.5935

Putra, P. G. M., & Ulupui, I. G. K. A. (2015). Pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, untuk meningkatkan indeks pembangunan manusia. E-Jurnal Akuntansi Universitas Udayana, 11(3), 863–877.

Sugihyono. (2025). Mengatasi ketimpangan: Pembelajaran dari praktik global untuk pendidikan di wilayah terpencil Indonesia. Journal on Education, 7(2), 11977–11987. https://jonedu.org/index.php/joe

Sugiyono. (2012). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.

Sunarya, A. S., & Andriyanto, N. (2021). Optimalisasi pengelolaan Dana Alokasi Khusus (DAK) untuk mendorong pertumbuhan pembangunan daerah di Indonesia. Jurnal Ekonomi dan Keuangan, 5(2), 175–185.

Trisnawati, K., & Yudartha, I. P. D. (2024). Analisis pengelolaan Dana Alokasi Khusus (DAK) terhadap optimalisasi pembangunan sarana dan prasarana pendidikan anak usia dini (PAUD) di Kabupaten Badung. Socio-political Communication and Policy Review, 1(5).