ABSTRAK
Penelitian ini mengambil fokus tentang pengaruh Dana Alokasi Khusus bidang pendidikan dan belanja pemerintah serta Bantuan Operasional Sekolah terhadap nilai Ujian Nasional Murni siswa Sekolah Dasar SD dan Sekolah Menengah Pertama SMP , di 33 provinsi pada kurun waktu 2008 sampai 2011. Penelitian ini merupakan penelitian kuantitatif dengan metode estimasi data panel. Peneliti melakukan estimasi pooled least square, fixed effect method, dan random effect method sebagai metode estimasi regresi data panel.Persamaan regresi terdiri dari nilai UN SD dan SMP sebagai variabel terikat dan alokasi DAK Pendidikan lagt-2 serta BOS sebagai variabel bebas dan menambahkan variabel kontrol berupa PDRB per kapita dan Belanja Pendidikan untuk masing-masing provinsi. Temuan utama penelitian adalah variabel BOS berpengaruh positif terhadap nilai UN SD walaupun tidak signifikan dan berpengaruh positif signifikan terhadap nilai UN SMP. Sedangkan variabel DAK pendidikan berpengaruh positif signifikan terhadap kedua nilai UN, baik SD maupun SMP. Adapun variabel kontrol yaitu PDRB per kapita berpengaruh positif signifikan terhadap hasil UN SD maupun UN SMP. Variabel kontrol kedua Belanja pendidikan berpengaruh positif terhadap hasil UN SD dan SMP, walaupun tidak signifikan secara statistika.Dari hasil penelitian, peneliti menyarankan Pemerintah baik pusat dan daerah perlu meningkatkan kualitas persiapan hingga penyaluran BOS dan DAK Pendidikan yang tepat sasaran sebagai instrumen membantu peningkatan kualitas pendidikan. Selain itu, Pemerintah baik pusat dan daerah dapat lebih memberdayakan belanja daerah bagi peningkatan kualitas pembelajaran siswa melalui proksi Ujian Nasional tingkat SD dan SMP.

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ABSTRACT
This research aim is to understanding the effect of educational specific grant DAK Pendidikan and government funding scheme school operational assistance grant BOS , toward national examination score on elementary SD and junior high school SMP across 33 provinces in Indonesian during 2008 2011. Our research uses quantitative method by utilizing estimation of panel data. The researcher runs three estimations pooled least square, fixed effect methods and random effect methodsas a method of panel fata regression.Regression equation consists of two dependent variables such as national examination score UN SD and UN SMP and also two independent variable such as DAK Pendidikan lagt 2 , BOS and added Regional GDP per capita and education spending each provinces as a control variable.The main findings are educational specific grant DAK Pendidikan has a positive significant effect toward national examination score for elementary and junior high school. However, government funding scheme school operational assistance grant BOS has a positive signifcant effect on junior high schiil national examination score, but not significant for elementary school examination score. In addition, the first control variable Regional GDP per capita has positive significantly affected on elementary national examination score and junior high school examination score. For another control variable education spending has positive significantly affected on junior high school examination score, but not positive significant for elementary school.From the findings, recommendations are as follow both central and local governments are needed to maximize BOS and DAK Pendidikan as an instrument to enhance education quality. Moreover, researcher urges the government should revitalize education spending for each provinces in order to improve the quality of education using proxies of elementary and junior high school examination score.