Analisis Perencanaan Strategis Keuangan Daerah terhadap Peningkatan Mutu Layanan Pendidikan di Kabupaten Kepahiang

This study aims to analyze the strategic planning of regional finance as outlined in the Strategic Plan (Renstra) of the Regional Financial Agency (BKD) of Kepahiang Regency for the period 2021–2026 and its contribution to improving the quality of education services. The analysis focuses on the structure and content of the planning, particularly in the areas of education budget planning, financial support for the development of educational human resources, and the relevance of performance indicators used. Using a descriptive qualitative approach and document content analysis method, the study finds that although the BKD's Renstra includes strategic elements such as vision, mission, goals, and financial strategies, its substantive content does not fully reflect the actual needs of the education sector. The allocation for education funding remains general and does not explicitly accommodate local priorities such as equitable school infrastructure and teacher competency development. These findings highlight the need for stronger alignment between regional fiscal policies and educational development strategies, as well as the importance of using more operational and impact-oriented performance indicators. The study recommends a reformulation of regional financial planning policies that are contextual, performance-based, and participatory to support the sustainable transformation of education quality in Kepahiang Regency