Sunday, 13 September 2026
LABUHANBATU | INDATANEWS.COM - Activists have questioned a budget allocation of Rp43,998,920,000 listed under Procurement Plan (RUP) identification number 42676896 at the Labuhanbatu Education Office. The budget is intended for a package to provide personal expenses for elementary school students and is sourced from the 2026 Regional Budget (APBD).
The activists believe that the information regarding the proposed budget does not yet provide sufficient details on the calculation basis, the number of beneficiary students, or the specific use of the funds. This could raise public concerns regarding budget management and transparency in the education sector.
N. Azhari H. A. Md., a community activist, said that funding for various education assistance programs for elementary school students comes from different regulations and funding sources that should be clearly traceable. He made the statement by telephone on Saturday, September 12, 2026.
According to Azhari, the Indonesia Pintar Program (PIP) and operational assistance for educational institutions are part of central government programs funded through the State Budget (APBN). Therefore, he questioned the classification of the Rp43,998,920,000 budget listed in the RUP of the Labuhanbatu Education Office.
Azhari referred to the RUP website under identification number 42676896, which lists a budget ceiling of Rp43,998,920,000 for a package to provide personal expenses for elementary school students. The package is listed as a self-managed project (Swakelola), funded through the 2026 APBD.
In his view, the basis for calculating the budget remains unclear. He referred to data from the Information and Documentation Management Officer (PPID), which indicates that Labuhanbatu has approximately 50,870 elementary school students spread across 248 public elementary schools, including students receiving educational assistance.
Azhari acknowledged that the RUP website is not the sole legal basis for determining the APBD. Nevertheless, he said the information published there is important to the public because it concerns the planned use of public funds by the regional government.
He questioned whether the issue could stem from insufficient knowledge of regional financial management, a lack of technical understanding of APBD regulations, or limited human resources within the relevant regional agencies.
According to Azhari, the Education Office should understand that the APBD consists of various sources of revenue, including Regional Original Revenue (PAD) and transfers from the central government. These transfer funds include the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH).
He noted that changes in regional revenue can affect the government's ability to finance programs that have already been planned. Therefore, he called for the public to be given clear information regarding the relationship between the budget ceiling, budget implementation documents, the number of students, and actual expenditures.
Azhari pointed out that there could be differences between the costs stated in a proposal, the available budget ceiling, and the actual requirements. For example, if a budget of Rp43.9 billion is proposed while further calculations show that the actual requirement is only Rp12 billion, the government should explain to the public the basis for determining the budget ceiling.
According to him, there are three points in the RUP information that deserve particular attention. First, the basis for calculating the budget ceiling is not clearly apparent. Second, the account codes or expenditure items used as the basis for allocating the funds are not presented in detail. Third, there could be a difference between the budget listed in the RUP and the amount ultimately approved through the regional regulation on the APBD.
"Therefore, there are three important points in the RUP information concerning the Rp43.9 billion budget ceiling that need to be questioned: the calculation basis is unclear; the account codes or individual expenditure items are not provided; and the amount approved through the APBD regulation may differ from the budget listed. There is a suspicion that the public has not been sufficiently involved," he said.
In light of the issue, Azhari urged the regional head to evaluate the performance of officials responsible for managing the education program and its corresponding budget.
"Therefore, the Regent of Labuhanbatu, Hj. Maya Hasmita, should evaluate the performance of Abdi Jaya Pohan as head of the Education Office. If necessary, he should be transferred," he said.
Azhari also explained the term "personal expenses for students" used in the budget package. In his view, the term could cover various personal needs of students that have so far been paid for by their families.
These include red-and-white school uniforms, scout uniforms, books to support learning, notebooks, pens, pencils, rulers, school bags, shoes, and transportation costs between students' homes and schools. In addition, low-income families may face other expenses related to activities aimed at developing their children's interests and talents.
He said the government should disclose whether these needs are already covered by other existing education assistance programs.
Azhari explained that some needs of students from low-income families may already be supported through the Indonesia Pintar Program (PIP-KIP) and operational assistance for educational institutions, whose main funding source is the APBN.
Previously, the head of the Labuhanbatu Education Office, Abdi Jaya Pohan, who also serves as acting Regional Secretary of Labuhanbatu, explained the budget in question.
In response to a journalist's inquiry via WhatsApp on Thursday, September 10, 2026, Abdi denied that Labuhanbatu Regent Maya Hasmita had instructed officials to determine the amount of the budget.
According to Abdi, the government had adjusted the amount of funding per student to provisions set by the central government.
However, when asked how much of the budget had actually been spent from January through the second week of September 2026, Abdi did not provide a specific figure.
"That needs to be asked later in connection with the program concerned," he replied via text message at around 2:32 p.m. Western Indonesian Time (WIB).
Journalists then asked about the schools from which the beneficiary students came, as well as the number of students used as the basis for calculating the approximately Rp43.99 billion budget.
Abdi explained that the budget was related to the Non-Physical Special Allocation Fund (DAK Nonfisik) through the Education Operational Assistance System (BOSP) for elementary schools.
"This is the non-physical DAK, sir. BOSP for elementary schools. In our DPA, we entered the amount in accordance with the Ministry of Finance regulation (PMK). The calculation is Rp1,170,000 per student for junior high school and Rp960,000 per student for elementary school," he explained.
The explanation indicates that the Education Office used central government provisions as the basis for incorporating the budget into the Budget Implementation Document (DPA). However, the explanation did not yet provide detailed information on the total number of elementary school students used as the basis for calculating the Rp43.99 billion budget ceiling, nor a list of educational institutions receiving the funds.
The differing information has become the focus of criticism because the public needs clarity regarding the relationship between the number of students, the amount allocated per student, the budget ceiling, and actual expenditures. Transparency regarding these components is also important so that the public can understand how the regional government calculates funding requirements in the education sector.
Thus, the controversy surrounding the Rp43.998 billion budget ceiling concerns not only the amount of funding but also the disclosure of the basis for its calculation and use. A more detailed explanation from the Labuhanbatu Education Office is expected to help answer questions regarding the number of beneficiaries, the amount allocated per student, the funding source, and the actual use of the funds through September 2026. (IDNC)
REPORTER: Ucok Bangun/ML Harahap | EDITOR: Fik Sagala
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