Font Size: 

Financing education is the joint responsibility of government, local government and community. Compulsory education is mandated to improve access, equity and quality of education of the people of Indonesia. This paper examines the strategy action plan needs to be done to support the needs of the school budget as the implementation of compulsory education. Regulatory management of the state budget (APBN) became an obstacle school in the planning, implementation and accountability of school operating costs. The limited number and quality of educational resources, financial regulations on local government, school coordination with local governments, the euphoria of free education, the awareness of parents and the community a source of financing management problems in the implementation of compulsory education. Tight regulation of the state budget that is not supported by human resources and government regulations increase the rest of the regional budget (APBD) as a result of the program is not running. The effective coordination has not resulted in the school's budget problems be solved. Meanwhile, publication of excessive free education has reduced public awareness in support of the implementation costs of the school. The government performance in nine-year compulsory education will be considered to the universal secondary education program as known as 12-year compulsory education.
Keywords: compulsory 12 years education, financing, and education