PERFORMANCE ANALYSIS OF TEACHER DEVELOPMENT BUDGET EFFICIENCY BASED ON DATA ENVELOPMENT ANALYSIS (DEA): A CASE STUDY AT SDN TELUKJAMBE TIMUR FOR THE 2023-2024 FISCAL YEAR
DOI:
10.5281/zenodo.20046673Published:
2026-04-11Downloads
Abstract
This study aims to analyze the efficiency level of teacher development budget management in six public elementary schools in Telukjambe Timur District for the 2023–2024 fiscal year using the Data Envelopment Analysis (DEA) approach with a CCR model with an input orientation. Input variables consist of the teacher development budget and the number of teachers, while output variables include the number of development activities and the Teacher Performance Assessment (PKG) score. The quantitative approach is supported by qualitative data through interviews to enrich the interpretation of the results. DEA findings indicate that the efficiency level between schools is unstable and tends to decline. In 2023, there were two efficient schools, while in 2024, no schools reached the efficiency frontier. Inefficiency mainly stems from budget overruns and a lack of development activities that are far below the DEA projection, even though the PKG score in 2024 is in optimal condition. Qualitative results show that budget planning is not fully needs-based, activity implementation is hampered by delays in BOS disbursement, and monitoring and evaluation do not utilize data optimally. This study recommends strategic improvements through strengthening data-driven planning, optimizing teacher development activities, improving documentation, and implementing continuous monitoring and evaluation. Overall, the research confirms that budget efficiency is not only determined by the size of input, but also by the quality of governance of teacher development programs.
Keywords:
Budget Efficiency Teacher Development Data Envelopment Analysis Teacher Competency BOSReferences
Andrivat, Z. (2024). Penggunaan Game Edukasi Digital Untuk Meningkatkan Efektivitas Motivasi Belajar Siswa Kelas III. Jurnal Primary Edu, 2(3), 348–363.
Andrivat, Z. (2025). Analisis Efektivitas Media Pembelajaran Interaktif Pada Pembelajaran Tematik Di Kelas Tiga Sekolah Dasar. Jurnal Primary Edu, 3(2), 220–230.
Arifudin, O. (2020). PKM Pembuatan Kemasan Dan Perluasan Pemasaran Minuman Sari Buah Nanas Khas Kabupaten Subang Jawa Barat. Aptekmas Jurnal Pengabdian Pada Masyarakat, 3(2), 20–28.
Arifudin, O. (2021). Manajemen Pembiayaan Pendidikan. Bandung: Widina Bhakti Persada.
Arifudin, O. (2025). Dampak Pelatihan Dan Pengembangan Profesional Terhadap Kinerja Guru Pendidikan Agama Islam. Antologi Kajian Multidisiplin Ilmu (Al-Kamil), 3(2), 400–415.
Arifudin, O. (2026). Student Management in Improving Student Discipline at Madrasah Aliyah. International Journal of Economics Management and Social Science, 9(1), 159–170.
Boussofiane et al. (1991). Applied data envelopment analysis. European Journal of Operational Research, 52(1), 1–15.
Erfiyana, E. (2025). Islamic School Financial Management: A Case Study of Islamic Junior High Schools in Rural Areas. International Journal of Science Education and Technology Management, 4(2), 33–44.
Erfiyana, E. (2026). Learning Management to Improve the Quality of Madrasah Aliyah Graduates. Journal of General Education and Humanities, 5(1), 1981–1992.
Fardiansyah, H. (2022). Manajemen Pendidikan (Tinjaun Pada Pendidikan Formal). Bandung: Widina Media Utama.
Farrell. (1957). The measurement of productive efficiency. Journal of the Royal Statistical Society: Series A (General), 120(3), 253–281. https://doi.org/https://doi.org/10.2307/2343100
Fitriani. (2021). The role of professional development in improving teacher performance. Jurnal Manajemen Pendidikan, 8(2), 123–132.
Febrianty, F. (2020). Kepemimpinan & Prilaku Organisasi Konsep Dan Perkembangan. Bandung: Widina Bhakti Persada.
Johnes. (2006). Data envelopment analysis and its application to the measurement of efficiency in higher education. Economics of Education Review, 25(3), 273–288.
Kartika, I. (2022). Dampak Motivasi Belajar Terhadap Mutu Pembelajaran Pendidikan Agama Islam Di Madrasah Ibtidaiyah. Jurnal Al-Amar, 3(3), 322–337.
Kartika, I. (2023). Evaluasi Mutu Pembelajaran Guru Pendidikan Agama Islam Berdasarkan Kompetensi Pedagogik Dan Profesional. Antologi Kajian Multidisiplin Ilmu (Al-Kamil), 1(1), 19–33.
Kartika, I. (2024). Strategi Guru Dalam Mengajarkan Pendidikan Agama Islam Di PAUD. Plamboyan Edu, 2(3), 348–363.
Kartika, I. (2025). Peran Manajemen Kelas Dalam Meningkatkan Disiplin Dan Prestasi Siswa Sekolah Dasar Islam. Jurnal Al-Amar, 6(3), 597–612.
Kartika, I. (2026). Implementasi Media Pembelajaran Interaktif Berbasis Teknologi Informasi Untuk Mata Pelajaran Pendidikan Agama Islam. Jurnal Al-Amar, 7(1), 1–15.
Karwati, K. (2026). Penggunaan Puzzle Sebagai Media Pembelajaran Bahasa Anak Usia 4–5 Tahun Di PAUD A. Sopyan. SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 5(3), 1550–1564.
Maulana, A. (2025). Strategi Manajemen Pendidikan Berbasis Filsafat Ekonomi untuk Sustainable Organizational Development. Jurnal Ilmu Pendidikan, 4(2), 1–7.
Mayasari, A. (2025). Upaya Meningkatkan Hasil Belajar Siswa Dengan Menggunakan Media Benda Konkret Di Kelas V MI Tarbiyah Islamiyyah Tirta Makmur. Jurnal Primary Edu, 3(1), 124–137.
Nurazizah, S. (2026). The Role of Teachers In Instilling Disciplined Character In Early Childhood 5-6 Years Old At Darussalam Early Childhood Education Center. International Journal of Science Education and Technology Management (IJSETM), 5(1), 1–13.
Marantika, N. (2020). Manajemen Humas Sekolah. Bandung: Widina Bhakti Persada.
Rahmawati dan Kurniawan. (2023). Supervisi akademik dan kompetensi guru: Analisis implementasi di sekolah dasar. Jurnal Pendidikan Dasar, 14(1), 34– 47.
Ratnaningsih, Y. (2026). Penggunaan Media Pembelajaran Berbasis Alam Dalam Rangka Mengembangan Kognitif Anak Pada Kelompok B PAUD Nurulzulam. SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 5(3), 1535–1549.
Robbins dan Coulter. (2018). Management. New Jersey: Pearson.
Rusmana, F. D. (2020). Pengaruh Penempatan Karyawan Terhadap Efektivitas Kerja Pada PT Agro Bumi. Value : Jurnal Manajemen Dan Akuntansi, 15(2), 14–21.
Supriatna, U. (2025). Perencanaan Pembelajaran Berbasis Teknologi Untuk Meningkatkan Motivasi Belajar Siswa. Jurnal Tahsinia, 6(12), 1986–1999.
Supriatna, U. (2026). Peran Kepala Madrasah Dalam Peningkatan Kinerja Guru Di Madrasah Tsanawiyah. Jurnal Tahsinia, 7(1), 1–14.
Suryana. (2021). Problematika pendidikan di Indonesia: Tinjauan dan solusi. Jurnal Pendidikan Indonesia, 10(2), 115–123. https://doi.org/https://doi.org/10.23887/jpi- undiksha.v10i2.123456
Uno. (2016). Perencanaan Pembelajaran. Jakarta: Bumi Aksara. UPP STIM YKPN.
Wirawan et al. (2023). Implementasi Teknologi dalam Pembelajaran di Era Digital: Tantangan dan Peluang bagi Dunia Pendidikan di Indonesia. Jurnal Pendidikan West Science, 1(07), 473–480. https://doi.org/10.58812/jpdws.v1i07.542
Zahra & Nurhayati. (2023). The impact of professional learning activities on teacher performance. Educational Leadership Journal, 6(1), 17–29.
License
Copyright (c) 2026 Acih Trisnawati, Maman Suryaman, Slamet Sholeh
This work is licensed under a Creative Commons Attribution 4.0 International License.
How to Cite
