LABUHANBATU | INDATANEWS.COM - The management of the education budget for elementary schools (SD) in Labuhanbatu Regency, North Sumatra, has come under public scrutiny. The Labuhanbatu Regency Education Office is managing a budget of Rp43,998,920,000 allocated through the 2026 Regional Budget (APBD) to provide funding for elementary school students.
According to government procurement data published online, the package is listed under RUP identification number 4267689 under the title "Penyediaan Biaya Personil Peserta Didik Sekolah Dasar" (Provision of Funding for Elementary School Students). The package is managed by the Labuhanbatu Regency Education Office, with implementation designated as self-managed (Swakelola).The program is scheduled to run from January through December 2026. However, as of September 2026, publicly available information regarding the utilization of the funds has yet to provide a clear picture of the program's implementation.
This has raised questions about transparency in the management of the education budget, particularly concerning the amount of funds already disbursed, the number of beneficiary students, their respective schools, and the specific use of the nearly Rp44 billion allocation.The information available in the RUP only identifies the allocated budget and the name of the program package. Details regarding disbursements and actual fund utilization, however, have yet to provide a complete picture of who has benefited from the program and how many students have received assistance.
According to various reports circulating among the public, numerous parties have expressed interest in being considered as recipients of the program or as locations for its implementation. These reports have also prompted speculation that a particular selection process may have been used to determine the beneficiaries.Allegations of differential treatment in determining program beneficiaries, as well as questions surrounding possible instructions from the regent, require clarification from the relevant authorities. However, the allegations still need to be verified and substantiated through further clarification.
The disclosure of the data is therefore important so that the public can distinguish between information originating from official government documents and information that is merely circulating within the community.Abdi Jaya Pohan rejected the claim that Labuhanbatu Regent Maya Hasmita had issued instructions regarding the amount of funding under the Education Unit Operational Assistance (BOSP) program.
According to him, the amount allocated per student is determined by the central government.Asked about the realization of the budget for providing funding to elementary school students from January to September 2026, Abdi Jaya Pohan gave a brief response via WhatsApp.
"Please ask about the program related to that later," he replied at around 2:32 p.m. local time.The response did not explain the amount of funds that had already been realized or the percentage of program implementation as of the second week of September 2026.
The inquiry then focused on the schools attended by students benefiting from the program. Abdi was also asked about the number of students across all elementary schools in Labuhanbatu Regency who would benefit from the Rp43.998 billion budget.In his explanation, Abdi said the funds were related to the Non-Physical Special Allocation Fund (DAK Nonfisik) and the Education Unit Operational Assistance (BOSP) program.
"It is DAK Nonfisik, sir. BOSP for elementary schools. In our DPA, we entered the figures based on the PMK from the ministry, sir. The calculation for junior high school is Rp1,170,000 per student, while for elementary school it is Rp960,000 per student," he said.The explanation provides an overview of the basis for calculating the budget according to the number of students. However, it does not yet specify the actual number of elementary school students who have benefited, the schools they attend, or the amount of funds actually disbursed as of September 2026.
Education programs financed through public funds require clear information regarding their target groups, implementation mechanisms, number of beneficiaries, and financial realization. Such information is necessary to ensure that the funds are distributed to students in accordance with applicable regulations.
In the field of basic education, various government assistance programs in 2026 are related to supporting students, teachers and educational personnel, as well as the construction and revitalization of educational facilities.The Indonesia Pintar Program (PIP), for example, is a form of government education assistance aimed, among others, at students from low-income families. The assistance is intended to help ensure the continuation of education for students who require financial support.
In addition to supporting students, the government is also focusing on improving the economic welfare of teachers and educational personnel, including non-civil-servant teachers. These measures include grants, professional allowances for non-civil-servant teachers, and support for professional development.Professional development also includes funding for Teacher Professional Education (Pendidikan Profesi Guru/PPG), as well as assistance in obtaining an S-1/D-IV degree for elementary school teachers who have yet to meet the required academic qualifications.
The government is also implementing school construction and revitalization programs. These include the renovation of educational facilities with moderately to severely damaged classrooms and the construction of additional classrooms to support the implementation of compulsory education.Meanwhile, Education Unit Operational Assistance (BOSP), including regular BOS funding, is part of the Non-Physical Special Allocation Fund (DAK Nonfisik), with disbursement carried out through regional governments. Therefore, detailed information on the management and realization of these funds at the regional level is particularly important to the public.
Given the Rp43.998 billion budget, the public needs more comprehensive information from the Labuhanbatu Education Office. Key issues include the number of beneficiary students, their schools, the procedure used to determine beneficiaries, the funds realized as of September 2026, and the planned disbursement through the end of the year.A clear presentation of this information is also necessary to address the various questions that have emerged within the community regarding the management of the elementary school education budget in Labuhanbatu Regency.
As of the completion of this report, the Labuhanbatu Education Office had not provided detailed explanations on all of these points. As a result, transparency surrounding the realization of the nearly Rp44 billion program remains a matter of public concern and requires further clarification from the regional government. (IDNC)REPORTER: Ucok Bangun/ML Harahap | EDITOR: Fik Sagala