Perencanaan Anggaran UTS di Tengah Kebijakan Pemotongan Dana Pendidikan: Antara Efisiensi dan Penurunan Kualitas

Abstract

This study analyzes the impact of education funding cuts on the planning and implementation of learning assessments, focusing on the inherent tension between budget efficiency efforts and the risk of compromising evaluation quality. Employing a qualitative case study at MTs Al-Amiriyyah Darussalam, the research explores budget management strategies—such as performance-based budgeting and financial digitalization—adopted under fiscal constraints. The findings demonstrate that while budgetary efficiency is crucial for optimizing fund utilization, merely increasing allocations does not automatically enhance learning quality without robust governance and performance evaluation mechanisms. Furthermore, education budget reductions risk exacerbating disparities in educational access and quality, particularly for students in underdeveloped regions. Consequently, this study recommends strengthening financial governance, improving transparency, and fostering multi-stakeholder collaboration to ensure that efficient budget management can still underpin high-quality and inclusive learning evaluations, even within a limited fiscal environment.