Penelitian ini bertujuan menguji hubungan antara DAK pendidikan dengan angka partisipasi kasar (APK) dan melihat perbedaan pengaruh DAK pedidikan di wilayah 3T dan non 3T dengan menggunakan data sekunder dari DJPK Kementerian Keuangan dan Kementerian Pendidikan tahun 2015-2017. Hasil estimasi menunjukkan bahwa DAK Pendidikan mampu meningkatkan APK di tingkat SD dan SMP, dan dampak DAK pendidikan di wilayah 3T lebih elastis dibandingkan wilayah non 3T karena ketersediaan sarana dan prasarana di wilayah 3T yang lebih sedikit. Sehingga adanya transfer DAK pendidikan mempercepat penambahan ketersediaan tersebut. Hasil estimasi ini berimplikasi pemerintah harus meningkatkan dan memperbesar skema program afirmasi untuk meningkatkan capaian kinerja pendidikan melalui APK.

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This study aims to examine the relations between education special allocation funds with gross enrollment rates (GER) and observe the difference in the influence of education special allocation funds in less developed and developed regions by using secondary data from the Ministry of Finance and the Ministry of Education in 2015- 2017. Estimation results show that education special allocation funds can increase GER at elementary and junior high school level, and the impact of education special allocation funds in less developed regions is more elastic than developed regions causing of the availability of facilities and infrastructure in fewer less developed regions. Therefore, the transfer of education special allocation funds accelerates of the availability. The results of this estimation have implications for the government to improve and broaden the affirmation program scheme to increasing educational performance through GER.