Types of Educational Expenditures

Types of Educational Expenditures In terms of language, costs can be interpreted as expenditures, in economic terms costs/expenditures can be in the form of money or other monetary forms. According to Dedi Supriadi in his book, costs are defined as all types of expenditures related to the implementation of education, both in the form of goods and labor (which can be valued in money). Educational costs are all expenditures, either in the form of money or not, as a sense of responsibility of all parties (parents, government, and society) towards the educational process so that educational goals can be achieved effectively and efficiently. Educational financing management is the process of obtaining and managing expenditures in the form of money, goods, or services through human resources through management functions, namely planning, implementing, and evaluating, to finance all activities or activities that directly or indirectly support the implementation of education so that the expected quality of education is achieved. The ability to manage financing is one of the key factors in the success of school implementation practices, both those managed conventionally and based on MBS. The most optimistic thinking about the position of costs in relation to educational quality outlines that costs are a function of quality. In other words, the relationship between the increase in education costs and the increase in the quality of education is linear. Such an opinion certainly still needs to be proven empirically. It is not impossible and indeed almost certain that there are still many other dominant factors that can affect the quality of school performance, such as teacher competence, learning environment, socio-economic level of parents, and others. Education costs can be divided into two categories, namely direct and indirect costs. a. Direct Costs Direct costs are defined as expenditures that directly finance the implementation of education, teaching, research and community service (Anwar and Idochi, 1991). Direct education costs are the costs of implementing education incurred by schools, students and/or students' families. Direct costs are realized in the form of expenditures that are directly used to finance the implementation of educational teaching and learning activities, research and community service, teacher and other employee salaries, books, materials, equipment, and educational maintenance costs. Costs that are part of direct costs are routine costs (recurrent costs) which are costs used to finance operational activities of education during one budget year. These costs are used to support the implementation of teaching programs, payment of teacher salaries, and school personnel, office administration, maintenance and care of facilities and infrastructure. According to Gaffar (1987) routine costs are calculated based on "per-student enrolled". According to him, routine costs are influenced by 3 (three) main factors, namely: 1) average teacher salary per year; 2) teacher-student ratio and proportion of teacher salary to total routine costs; and 3) development costs (capital cost), are costs used for land purchase, construction of classrooms, libraries, sports fields, building construction, procurement of mobile equipment, replacement and repair costs. b. Indirect Costs Indirect costs are in the form of living costs incurred by families or children who study for school purposes, these costs are not directly used by educational institutions, but are incurred by the child's family or the person who bears the costs of students who are taking education. Indirect costs are living costs that support the smooth running of their education. For example, transportation costs, lodging, daily food costs, health costs, additional learning costs are costs such as income lost when students are studying. Indirect costs must also take into account the costs lost when children are studying. Student income is lost because they are taking education, as well as other sacrificial costs incurred by students and their families. c. Private Cost Private cost is the cost incurred by families to finance their children's schooling and includes forgone opportunities. In this regard, Jones (1985) said "In the context of education these include tuitions, fees and other expenses paid for by individuals". In other words, private costs are school fees paid for by families or individuals. d. Social Cost Social cost is the cost incurred by society to finance schooling (including personal costs). In this regard, Thomas, H. Jones (1985) said "Sometimes called public cost, the include cost of educations financed through taxation. Most public school expenses are examples of social costs". In other words, public costs are school fees paid by society. In other words, public costs are school fees paid by society. 1) Monetary Cost Monetary cost is all forms of expenditure in the form of money, both direct and indirect, incurred for educational activities. 2) Non-monetary Cost Non-monetary Cost is all forms of expenditure that are not in the form of money, although they can be valued in the form of money, either directly or indirectly, which are spent on educational activities, for example materials, time, energy, and so on. Based on the ingredient approach, school expenditures can be categorized into several expenditure items, namely: • Expenditures for lesson implementation; • Expenditures for school administration; • Maintenance of school facilities and infrastructure; • Employee welfare; • Administration of technical education guidance; and • Data collection. The calculation of costs in education will be determined by these elements which are also based on the calculation of real costs according to activities according to their type and volume. In the concept of basic education financing, there are two important things that need to be studied or analyzed, namely the total cost of education and the unit cost per student. The unit cost at the school level is the aggregate cost of education at the school level, both from the government, parents, and the community, which is spent on organizing education in one year. The expenditure of school funds for various needs must be carried out according to procedures, namely by paying attention to the MAK (Output Budget Item). Here are the categories. a) Employee expenditure, this point includes employee salaries and employee honorariums. b) Goods expenditure, which is included in goods expenditure is: • Travel funds; • Maintenance of all equipment in the school, including machines; • Maintenance of school buildings; • Routine bills for power and services; • Purchase of office stationery; and • Purchase of various daily office needs. c) Capital expenditure, in the capital expenditure point includes expenditures related to equipment and machines and buildings and structures. d) Social expenditure, which is included in the MAK is funds for the provision of scholarships and the improvement of human resources and social assistance.