EVALUATING THE ADEQUACY OF SCHOOL OPERATIONAL COST STANDARDS USING A LOCAL NEEDS-BASED UNIT COST APPROACH

This study evaluates the adequacy of school operational cost standards in Indonesia through a local-needs-based unit cost approach. The problem addressed is the potential mismatch between nationally determined operational funding and the actual cost structure required by schools with different student numbers, geographical conditions, infrastructure characteristics, and educational service priorities. The study used a qualitative descriptive design with policy and literature review. Data were obtained from national education financing regulations, the 2026 School Operational Assistance policy, official policy documents, and relevant studies on education unit costs. The analysis was conducted through document comparison, thematic synthesis, and formulation of an operational unit-cost model. The findings indicate that a per-student funding mechanism provides a useful and transparent basis for allocation, but adequacy cannot be assessed only from the nominal amount per student. School fixed costs, minimum service requirements, local price levels, school size, special educational needs, and quality-improvement priorities also affect the real cost of service provision. The study proposes a Local Needs-Based Unit Cost model consisting of a basic unit cost, school fixed-cost adjustment, local price adjustment, service-complexity adjustment, and quality-improvement component. The model can strengthen evidence-based RKAS planning and improve the fairness, efficiency, and accountability of operational education financing.