Analisis Pembagian Kewenangan dan PemerataanAnggaran antara Pemerintah Provinsi, Kabupaten, dan Kota

Education budgeting plays an important role in supporting school facilities, teacher needs, learning activities, and equitable access to educational services. However, differences in authority among provincial, city, and regency governments, as well as disparities in regional fiscal capacity, may affect the equitable distribution of education funding. This article aims to analyze the respective roles of provincial, city, and regency governments in education budgeting and their implications for equitable school services. It employs a literature review method by examining scientific articles on education budgeting, decentralization, school financing, and regional development planning. The literature is reviewed based on its relevance to the topic, particularly the division of authority, regional fiscal capacity, budget planning, management transparency, and school needs. The findings indicate that the division of authority provides the foundation for education budgeting but is insufficient to guarantee equitable school services. Regional fiscal capacity, accurate budget planning, transparent management, and the alignment of funding allocations with school needs also influence educational equity. Therefore, education budgeting should focus not only on compliance with budgetary regulations but also on delivering tangible benefits to schools and students.