Hubungan Antara Kinerja Keuangan Pemerintahan Daerah Terhadap Pencapaian Tujuan Pembangunan Berkelanjutan (SDGs) Di Kabupaten Serdang Bedagai Pada Program Pendidikan

Abstract

This study aims to examine the relationship between local government financial performance and the achievement of sustainable development goals (SDGs) in education in Serdang Bedagai Regency during 2021-2023. The 4th SDGs goal, quality education, is measured through four indicators: Human Development Index (IPM), Average Years of Schooling (RLS), Expected Years of Schooling (HLS), and School Enrollment Rate (APS). This research uses a quantitative descriptive approach with secondary data sourced from the Budget Realization Report (LRA) and the Central Bureau of Statistics (BPS). Five ratios were used to assess local financial performance, namely the ratio of independence, effectiveness, efficiency, capital expenditure and PAD growth. The results showed that despite an increase in the education budget, the achievement of several education indicators has not shown optimal changes. This reflects that local financial management still needs improvement in order to better support the development of education in an equitable and sustainable manner.