Public Policy Implementation: Study on Educational Budgeting of Palopo

This study aims to analyze the content of the policy in the implementation of the Education Budget in the Palopo City Budget and to analyze the policy context in the implementation of Palopo Regional Educational Budgeting in the. This study uses a qualitative approach through the use of interviews, direct observation in the field and analysis of written materials as the main data source. From the research results obtained, the indicator of interest that is influenced shows the interests of the school become more attentive and more accommodated. Implementation of Free Education in the field where the school benefits in the form of the use of free education funds for additional incentives from teaching hours of teachers outside of school hours and additional operational costs, the use of free education at the elementary level more budget absorbed for intensive teachers and for junior high school budgets more absorbed in the costs of supporting school activities such as stationery for the office and teaching and learning activities. In the implementation of free education, the decision-making process is carried out through deliberations that involve all interested parties (students' parents through the school committee and the school itself). Characteristics that are different from each school makes it difficult for schools to implement free education programs. The existence of this free education program makes the active role of parents in paying attention to the learning of students to be reduced.


Introduction
Implementation is the most important stage because during the implementation of the policy often arises major problems that limit the effectiveness of the policy. In implementing a program requires a budget as a planned part. A budget is a detailed plan regarding the acquisition and use of financial and other resources over a certain period of time (Romero et al., 2003;Caruthers & Layzell, 2010). Implementation related to education costs has a direct bearing on the delivery of education. Expenditures that do not have a direct relationship with the provision of education can be referred to as extravagance or expenditure that could have been prevented. Wasteful educational institutions when spending operational funds exceed the funds that should be needed to carry out education in the work unit (Harsono, 2007). This problem has become part of the issue in various studies, including in research (Makhya, 2012), which discusses the formulation of the Lampung Province Regional Budget and Revenue (APBD) Policy 2011. The results of the study concluded that Lampung Province Theoretically In his book Public Policy, (Nugroho, 2009), gives the meaning of policy implementation as a way for a policy to achieve its objectives. Nothing more and nothing less. Furthermore, Grindle states, implementation is a general process of administrative action that can be examined at a particular program level. Grindle added in the process of implementing a policy, influenced by the content or the context and policy context. The contents of the policy consisting of (1) the interests that are affected. (2) Types of benefits. (3) Degree of expected change. (4) Location of decision making. (5) Implementing the program. (6) Resources involved. Then for the policy context consists of (1) Power, interests and strategies of the actors involved (2) Characteristics of institutions and authorities. (3) Compliance and responsiveness (Grindle, 1980). It is interesting to discuss the implementation of the Palopo city budget policy by looking at aspects of the policy content and policy context inspired by Grindle's theory. To analyze the policy content and context in the implementation of the Free Education Budget in the Palopo City Regional Budget.

Methods
This research was conducted in the Department and in elementary and junior high schools in Palopo City. The approach of this research is qualitative, then this research was arranged descriptively to find out and describe how the implementation of the education budget in the regional budget.
Research informants consisted of officials in the Palopo City Education Office, School Principals, and parents of students. The technique of determining the informants is done by purposive sampling by looking at the suitability of the prospective informants with the information needed. This means that the informants to be selected are those who truly have the competence regarding the implementation of the education budget in the Palopo City Regional Budget.
Data collection techniques used in this study are: observation, which is direct observation in the field following the object under study; interviews, namely direct interviews with informants using verbal research tools (voice recording) and interview guidelines; Documentation, namely the study of literature, documents, and other written sources that are related to the data and information needs in this study. The series of processes include data reduction, data presentation, and data verification (Sugiyono, 2011).

Results and Discussion
To find out the contents of the policy in the implementation of the Education Budget in the Palopo City Budget and also the policy context in the implementation of the Education Budget in the Palopo City Budget. Then it is described in two aspects, namely the contents of the policy and the policy context.

Policy Content
Based on the results of research interviews show that the burden of student school fees is no longer the responsibility of parents only. However, aspects of interests that are influenced by parents of students also have interests that are affected by the existence of this free education program, where the interests of parents in terms of financing the learning process and school development are a concern and expect more funding from free education. This is due to an understanding from the public about this free education program. They assume that this free education program will finance the entire learning process at school. Their participation in funding the learning process in schools is still very much needed by providing voluntary funding.
Based on the results of the study showed that the school benefits directly from this free education budget. This can be seen from the intensive given to teachers and implementing staff who are in school and besides that other funding such as office stationery is also fulfilled in the details of the free education budget. If free education funding for elementary education level is more budget absorbed for teacher intensive then for junior high school level more budget is absorbed in the supporting costs of school activities such as office stationery for offices and teaching and learning activities. related to the use of the free education budget at state elementary school no. 3 Surutanga and state elementary school no. 12 Langkanae shows that the use of the budget is aimed at intensive teachers and staff at the school so that it does not place a burden on parents for this funding. And related to the use of free education budgets at state junior school no. 3 Palopo and state junior school no. 4 Palopo shows that the use of the budget is aimed more at supporting the costs of school activities as well as for intensive instructors and staff at schools so as not to burden the parents of these students for the funding. Then for an explanation of the types of benefits from the use of the free education budget.
Based on the results of the study showed that the expected degree of change is reflected in the implications of free education programs that make schools in Palopo City able to send all their students to school without reason to drop out because of constrained school fees that cannot be paid by parents of students. This reflects the degree of change in a policy that leads to the improvement and improvement of educational activities that are able to accommodate all students receiving free education funds in the City of Palopo.
Based on the results of the study showed the implementor of the free education program and strengthened by the statement of the school committee members, it can be seen that in implementing the program the decision-making process was carried out. Where the decisionmaking process is carried out with deliberations that release stationery from all interested parties namely parents of students through the school committee and the school itself. And the Human Resources who are released from stationery in implementing the free education program are the teachers who are directly appointed or given a Decree by the Principal who agrees to carry out this free education program.

Policy Context
Based on the research results obtained, it is known that in implementing this free education program, every school has implemented it in accordance with existing rules, namely the existence of technical guidelines for the implementation of free education programs following South Sulawesi Governor Regulation No. 9 of 2010. it is known that there is a free education program that provides the same format to all schools that receive funding from the program. Where SSN (National Standard School) schools that are required to meet eight national education standards have the same format in managing free education program funds with potential schools or schools that are not of national standard.
The management of this free education fund has been determined in the technical guidelines set out in South Sulawesi Governor Regulation No. 9 of 2010. Due to the different needs of each school in terms of meeting the funding of learning and teaching incentive payments, while managing the same free education funds from each school, admitting school stationery and school supplies is experiencing difficulties in developing and improving school stationery quality. This is what causes the implementation of free education programs not yet optimal. The implementation of education which is very centralistic, forcing the school stationery school as an educational institution is very dependent on bureaucratic decisions that have a very long path and sometimes the policies issued are not in accordance with the conditions of the local school. Thus the school loses independence, motivation, and initiative to develop and advance its institutions including improving the quality of education as one of the goals of national education. it is known that there is a free education program that provides the same format to all schools that receive funding from the program. Where SSN (National Standard School) schools that are required to meet eight national education standards have the same format in managing free education program funds with potential schools or schools that are not of national standard.
Besides, based on the results of interview interviews, it is known that the existence of this free education program makes the active role of parents in paying attention to the learning of students to be reduced. This is because of the wrong views of parents of students as the target group as well as those who benefit from free education programs. Their view is that all school funding is free. This is because the free education fund managed by the school cannot touch students directly. The lack of free education funding to finance teaching and learning processes and payment of incentives in schools even though it has been assisted with BOS (School Operational Assistance) funds provided by the central government.
This study found that the indicators of interests that are influenced as part of the policy content of a special government program implementation in free education in Palopo City obtained a conclusion that the interests that are influenced in the implementation of the free education budget in the city of Palopo are the interests of the schools which become more attentive and more accommodated. the interests of educators and school officials through the intensive provided through free education and the interests of parents of students appear in the form of hope that free education is truly able to fully maximize by meeting all the educational needs of students as a whole.
From the discussion of the Benefit Type indicators as part of the policy content of a policy implementation, specifically the Palopo City education budget policy, a conclusion can be drawn that the benefit type deigns in the intensive financing of teachers and school staff and operational costs of the educational process so that the cost of education does not provide an impact parents to bear the intensive burden given to the school because it has been fulfilled through free education although other funding such as BOS (school operational assistance) funds have been implemented to facilitate existing education but free education meets other costs that are not covered in school operational assistance funds. from other search sources, it shows that in the use of school operational assistance funds, not all school needs can be met. Because this school operational assistance fund only finances certain activity components, such as the purchase/duplication of textbooks, learning activities and student extra-curricular activities, school maintenance, monthly honorarium payments for honorary teachers and so on (Fitri, 2014). So that this type of benefit arises from the support of local governments to increase stationery quality education by supporting the cost of education through a free education policy that can provide relief for the demands of education costs for parents of students.
Then in implementation (Grinde, 1980), it includes indicators of the degree of expected change. that the program determined will provide a slight change in the field of education with the improvement of the quality of human resources in the city of Palopo. Related to the context of ignoring the goals of a nation and solving public problems, Anderson et al (1978) explained that public policy is a series of activities that have a specific purpose or goal that is followed and implemented by an actor or group of actors relating to a problem or an issue watch out for. (Agustino, 2006). explained that the implementation of the policy known two approaches, namely: "Top-down approach which is similar to the command and control approach and a bottom-up approach similar to the market approach" (Lester & Stewart, 2000). The top-down approach or command and control is carried out centrally starting from the actors at the central level and decisions taken at the central level. Organizational/institutional relations are interpreted as cooperative relationships which are usually equal, each of which has different duties and authorities for the completion of a program. Relations between actors between these institutions are often found in large and broad-ranging policies, such as poverty alleviation policies, economic improvement policies, and similar policies.
Contrary to the top-down approach, the bottom-up approach is more focused on the implementation of policies formulated from the initiation of community members. The argument given is that problems and problems that occur at the local level can only be understood well by residents. So that at the stage of its implementation, a policy always participates publicly in public stationery. From the results of the interview above we can conclude that the decision making in the free education policy in the City of Palopo is bottomup. The executing element is the policy implementor, the policy implementers are the parties who carry out the policy consisting of determining organizational goals and objectives, analysis and formulation of policies and organizational strategies, decision making, planning, programming, organizing, mobilizing, operational implementation, supervision, and assessment (Matland, 1995). This is reflected in the free education program in Palopo City, implemented in schools that have agreed to implement the program. So that the implementers of this free education program are teachers who are deliberately chosen by the principal in managing this free education fund. Disposition factor is needed in supporting the successful implementation of the policy of free education because of the existence of this factor that prioritizes the understanding of policy implementers in its implementation, it is expected that the policy can reach the target groups clearly (Andriani, 2014).
Furthermore, the characteristics of institutions as one of the other factors in the policy context in influencing policy implementation are also found in schools as educational institutions that run this free education program. Where the different characteristics of each school make it difficult for schools to implement free education programs because there are technical guidelines that demand the management of the same free education funding from each school. that the schools in Palopo City, especially the state schools, have implemented free education programs. Secondly, how the responsiveness of the bureaucrats to the desires of those who will benefit from the services they provide so that policy and program objectives can be achieved. To be effective, the implementor must have expertise in the art of politics and must understand well the environment in which they will realize public policies and programs.

Conclusion
The burden of student school fees is no longer the responsibility of parents only. However, aspects of interests that are affected by parents of students also have interests that are influenced by the existence of this free education program, where the interests of parents in terms of financing the learning process and school development are a concern and expect more funding from free education. Although the benefits have been felt by the target group, but there are still deficiencies found in the implementation of this free education program where the program funds are still late in disbursement, the lack of funds in meeting learning activities in schools which results in the elimination of school creativities in developing school is not optimal, and the role of parents is reduced in helping students learning activities.