Moving Beyond Numerical Compliance in Indonesian Local Education Budgeting

This study examines the mandatory spending of 20% education budget within the Regional Revenue and Expenditure Budget (APBD), which is viewed not merely as a fiscal policy but as a constitutional obligation of local governments. In constitutional practice, the implications of the 20% allocation are not limited to educational expenditures. This study is included as normative legal research with a statutory and conceptual approach. This article highlights the absence of a constitutional accountabi