Government Regulation Number 48 In 2008

Original Language Title: Peraturan Pemerintah Nomor 48 Tahun 2008

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4f254d0d80b085313231393133.html

PP 48-2008 Text copy _?.
Back COUNTRY SHEET Republic of INDONESIA No. 91, 2008 (Additional explanation in the State Gazette of the Republic of Indonesia Number 4864) GOVERNMENT REGULATION of the REPUBLIC of INDONESIA NUMBER 48 in 2008 ABOUT FUNDING EDUCATION with the GRACE of GOD ALMIGHTY the PRESIDENT of the REPUBLIC of INDONESIA, Considering: that, to implement the provisions of article 46 paragraph (3), article 47, paragraph (3) of article 48 paragraph (2), and article 49 paragraph (5) of Act No. 20 of 2003 on the national education system , need to set Rules about funding Government education;
.,, Considering: 1. Article 5 paragraph (2) of the Constitution of the Republic of Indonesia in 1945;
., ,2. Act No. 20 of 2003 on the national education system (State Gazette of the Republic of Indonesia Number 78 in 2003, an additional Sheet of the Republic of Indonesia Number 4301);
Decide: define: GOVERNMENT REGULATIONS ABOUT FUNDING education.

CHAPTER I GENERAL PROVISIONS article 1 In this Regulation the definition: 1. The Government is the Central Government.
., ,2. Local Government is the provincial government, County Government, or the City Government.
., ,3. The Education Fund is the financial resources provided to organise and manage education.
., ,4. Funding education is the provision of financial resources necessary for organizing and management of education.
., ,5. Education stakeholders are people, groups, or organizations who have an interest and/or concern for education.
., ,6. The Minister is the Minister of governmental affairs in the field of education.
Article 2, (1) the Education Funding be shared responsibility between the Government, local governments, and communities. (2) the community as referred to in subsection (1) include the following:.,, a. organizers or education unit that established the community;

b. learners, parents or guardians of students; and, c. the parties other than that referred to in letter a and letter b that has the attention of and role in the field of education.
Article 3 (1) the costs of education include the following:.,, a. unit costs of education;

b. the cost of organizing and/or management of education; and c. the personal costs of learners.
.,, (2) the Unit Costs of education as referred to in paragraph (1) letter a consists of:.,, a. investment cost, comprising:.,, 1. the cost of land investment education; and 2. the costs of investment in land other than education. b. operating costs, consisting of:.,, 1. personnel costs; and 2. the cost of nonpersonalia. c. relief educational expenses; and d. scholarship.
.,, (3) the cost of organizing and/or management of education as referred to in paragraph (1) letter b include:.,, a. investment cost, comprising:.,, 1. the cost of land investment education; and 2. the costs of investment in land other than education; b. operating costs, consisting of:.,, 1. personnel costs; and 2. the cost of nonpersonalia.
.,, (4) the cost of personnel referred to in paragraph (2) letter b figure 1 and subsection (3) the letter b figure 1 include:.,, a. personnel costs units of education, comprising:.,, 1. base salary for employees at the units of education;

2. the allowance attached to salary for the employees in a unit of education;

3. the structural allowances for officials of structural unit on education;

4. functional benefits for functional officials outside teachers and professors;

5. functional benefits or subsidy benefits functional for teachers and professors;

6. allowance profession for teachers and professors;

7. Special allowances for teachers and professors;

8. additional Affairs for teachers and professors; and, .9. allowances honor for professors who have a professorship or professor.
.,, b. personnel cost of organizing and/or management of education, comprising:.,, 1. base salary;

2. the allowance attached to salary;

3. the structural allowances for structural officials; and 4. functional benefits for functional officials.
Section 4.,, (1) Investments that are the responsibility of the Government or local authorities, either land or other than land, which produces physical assets financed through capital expenditures and/or shopping goods according legislation.
., Investment, (2) that the responsibility of the Government or local governments to increase the capacity and/or competence of human resources and other investments which do not produce physical assets financed through employee and/or shopping Shopping goods according legislation.
.,, (3) personnel operating Expenses are the responsibility of the Government or local government spending financed through an employee or an appropriate social assistance legislation.
.,, (4) operating Expenditures nonpersonalia that be the responsibility of the Government or the local authorities financed through shopping goods or social assistance appropriate legislation.
Article 5, (1) a Government or regional government could fund investment and/or educational unit operating costs in the form of grants or appropriate social assistance legislation.
.,, (1) the Government may provide grants to area or otherwise, for the benefit of education appropriate legislation.
.,, (2) the Government or a local government may provide grants to communities or otherwise, to the benefit of education appropriate legislation.
Article 6 education costs as referred to in article 3, article 4 and article 5, which is the Government's responsibility is allocated in the budget of the Government, and that is the responsibility of the local government allocated in the budget of local government budgeting systems in accordance with the legislation.

CHAPTER II the RESPONSIBILITY of FUNDING EDUCATION by the GOVERNMENT and LOCAL AUTHORITIES is considered part of the cost of the Investment units of Education Paragraph 1 Land Investment Costs of education article 7.,, (1) Funding the costs of investment in land units implementing primary education compulsory, both formal and informal, held by the Government be the responsibility of the Government and allocated in the budget of the Government.
.,, (2) the funding costs of investment in land units implementing primary education compulsory, either formal or non-formal, organized by local governments the responsibility of local government and its corresponding budget allocated in the region.
.,, (3) Funding the costs of investment in land units executing education not compulsory, either formal or non-formal, organized by the Government of the responsibility of the Government and allocated in the budget of the Government.
.,, (4) Funding the costs of investment in land units executing education not compulsory, either formal or non-formal, organized by local governments the responsibility of local government and its corresponding budget allocated in local government.
.,, (5) the investment cost of Funding higher education units of land held by the Government on the initiative of the Government is the responsibility of the Government and allocated in the budget of the Government.
.,, (6) Funding the costs of investment in land units of higher education organized by the Government upon the proposal of the local governments the responsibility of local government and its corresponding budget allocated in local government.
.,, (7) responsibility for funding as referred to in paragraph (1) to paragraph (6) was carried out up to satisfy national standards of education.
Article 8.,, (1) local government, educational stakeholders, and foreigners can help funding the costs of investment in land units of education held by the Government.
.,, (2) Government, educational stakeholders, and foreigners can help funding the costs of investment in land units of education held the local government.
Article 9.,, (1) additional Funding on top of the cost of the investment of the land necessary for the fulfillment of the development plan of a unit or an educational program organized the Government becomes an international and/or local advantages based can be sourced from:.,, a.;

b. the Government of the region;

c. community;

d. foreign assistance are not binding; and/or e. another source of legitimate.
.,, (2) additional Funding on top of the cost of the investment of the land necessary for the fulfillment of the development plan of the educational program or unit of local government is organized in accordance of its being an international and/or local advantages based can be sourced from:.,, a.;

b. the Government of the region;

c. community;

d. foreign assistance are not binding; and/or e. another source of legitimate.
.,, (3) the budget costs of investment in land units of education that developed into an international and/or local advantages based should be an integral part of the educational unit's annual budget derived from annual work plan is the implementation of the strategic plan for education unit.
Paragraph 2 of the investment Costs in addition to article 10 Education Land.,, (1) the cost of investment Funding in addition to the farm for a unit of implementing primary education compulsory, both formal and informal, held by the Government be the responsibility of the Government and allocated in the budget of the Government.
.,, (2) the cost of investment Funding in addition to the farm for a unit of implementing primary education compulsory, either formal or non-formal, organized by local governments the responsibility of local government and its corresponding budget allocated in local government.
.,, (3) the responsibility of funding by the Government and local authorities as referred to in paragraph (1) and paragraph (2) be implemented up to satisfy national standards of education.
Article 11

.,, (1) the cost of investment Funding in addition to the educational units of land for not implementing compulsory, both formal and informal, held by the Government be the shared responsibility of the Government and the community.
.,, (2) the cost of investment Funding in addition to the educational units of land for not implementing compulsory, either formal or non-formal, organized by local governments be shared responsibility local Governments those powers and appropriate community.
Article 12.,, (1) local government, educational stakeholders, and foreigners can help funding the cost of the investment is in addition to the land for educational units organized government.
.,, (2) Government, educational stakeholders, and foreigners can help funding the cost of the investment is in addition to the land for educational units organized local governments.
Article 13.,, (1) additional Funding on top of the cost of the investment is in addition to the land that is necessary for the fulfillment of the development plan of the educational unit organized the Government becomes an international and/or local advantages based can be sourced from:.,, a.;

b. the Government of the region;

c. community;

d. foreign assistance are not binding; and/or e. another source of legitimate.
.,, (2) additional Funding on top of the cost of the investment is in addition to the land that is necessary for the fulfillment of the development plan of the educational units organized into its appropriate local government an international and/or local advantages based can be sourced from:.,, a.;

b. the Government of the region;

c. community;

d. foreign assistance are not binding; and/or e. another source of legitimate.
.,, (3) cost budget investments other than land to the units of primary and secondary education which developed into an international and/or local advantages based should be an integral part of the educational unit's annual budget derived from annual work plan is the implementation of the strategic plan for education unit.
The second part of the investment Costs of organizing and/or management of Education Paragraph 1 Land Investment Costs Article 14.,, (1) the investment costs of land for Funding the Office organizing and/or management of education by the Government is the responsibility of the Government and allocated in the budget of the Government.
.,, (2) the investment costs of land for Funding the Office of organizing and/or educational management by local governments the responsibility of local governments and allocated in the budget of local government.
Paragraph 2 the costs of Investment in land other than Article 15.,, (1) the cost of investment Funding in addition to the land for Providence Office and/or the management of the education by the Government is the responsibility of the Government and allocated in the budget of the Government.
.,, (2) the cost of investment Funding in addition to the land for Providence Office and/or educational management by local governments the responsibility of local government and its corresponding budget allocated in local government.
The third part of unit operating cost of education Paragraph 1 article 16 Personnel Costs.,, (1) the responsibility of the personnel cost of funding the Government against civil servants in the education sector include:.,,.,, a. personnel costs units of education, both formal and informal, consisting of:.,, 1. base salary for civil servants Center;

2. benefits inherent in salary for civil servants Center;., 3. the structural allowances for officials of structural unit on education for civil servants Center;
., ,4. functional benefits for officials of the functional Center of civil servants beyond teachers and professors; 5. functional benefits for teachers and professors civil servant Center;

6. allowance profession for teachers and professors civil servant Center;

7. allowance for teachers profession civil servant region;., .8. Special allowances for teachers and lecturers the Centre civil servants assigned to the special area by the Government;
., ,9. Special allowances for teachers of regional civil servants assigned to the special area by the Government; 10. additional Affairs for teachers and professors civil servant Center; and,, 11. benefits of honor for civil servant lecturers the Centre which has a professorship or professor.
.,,.,, b. personnel cost of organizing and management of education, both formal and informal, by the Government, which consists of: 1., the base salary for a civil servant Center;

2. benefits inherent in salary for civil servants Center;., 3. the structural allowances for structural officials for civil servants outside Center teachers and professors; and, 4. functional benefits for functional officials for central civil servants outside of teachers and professors.
.,, (2) the funding costs of personnel referred to in paragraph (1) is allocated in the budget of the Government.
Article 17.,, (1) responsibility of Governments towards funding the cost of personnel is not a civil servant in the education sector include:.,,.,, a. functional allowance subsidies for professors, which was commissioned by the Government or the Organizer/education unit established community;
.,, b. functional benefits subsidy for teachers remains a formal religious education and madrasah were commissioned by the Government or the Organizer/education unit established community;
.,, c. profession perks for teachers which was commissioned by the Government or a Government-commissioned by the lecturers or organizers/education unit established community;
.,, d. Special allowances for teachers or lecturers who served in the special area by the Government;
.,, e. Special allowances for teachers or lecturers who served in the special area by the organizers/unit of education founded a society that gain the approval of the Government;
.,, f. allowances honor for professors, which has a professorship or professor who was commissioned by the Government or the Organizer/education unit established community; g. honorarium for teachers honor commissioned by the Government;.,, h. honorarium for the personnel of educational equality, literacy, and other non-formal education is organized by the Government or society on the initiative of the Government.
.,, (2) the funding costs of personnel referred to in paragraph (1) is allocated in the budget of the Government.
Article 18.,, (1) the responsibility of the local authorities towards funding the cost of personnel civil servant in the education sector include:.,,.,, a. personnel costs units of education, both formal and non-formal, consists of: 1. base salary for civil servants region;

2. the salary attached to the allowances for civil servants, the region; 3. the structural allowances for officials of structural unit on education for civil servants region;
., ,4. functional benefits for officials of a functional civil servants outside area teachers; 5. functional benefits for civil servants region; and, .6. the budget consequences of additional Affairs for civil servants of the region.
.,, b. personnel cost of organizing and management of education, both formal and informal, by local government consists of: 1., the base salary for a civil servant region;

2. the salary attached to the allowances for civil servants, the region; 3. the structural allowances for structural officials for civil servants outside area teachers and professors; and, 4. functional benefits for functional officials for civil servants outside area teachers and professors.
.,, (2) the funding costs of personnel referred to in paragraph (1) is allocated in the budget of the local government.
Section 19.,, (1) the responsibility of the local authorities towards funding the cost of personnel is not a civil servant in the education sector include:.,,.,, a. functional benefits subsidy for teachers remains a school were commissioned by local authorities or organisers/education unit established community; b. the honorarium for teachers honor commissioned by the local government.
.,, c. honorarium for the personnel of educational equality, literacy, non-formal education and other organized local governments or community on the initiative of local government.
.,, (2) the funding costs of personnel referred to in paragraph (1) is allocated in the budget of the local government.
Article 20.,, (1) additional Funding on top of the cost of personnel that are necessary for the fulfillment of the development plan of a unit or an educational program organized the Government becomes an international and/or local advantages based can be sourced from:.,, a.;

b. the Government of the region;

c. community;

d. foreign assistance are not binding; and/or e. another source of legitimate.
.,, (2) additional Funding on top of the cost of personnel that are necessary for the fulfillment of the development plan of the educational units organized into its appropriate local government an international and/or local advantages based can be sourced from:.,, a.;

b. the Government of the region;

c. community;

d. foreign assistance are not binding; and/or e. another source of legitimate.
.,, (3) the budget cost of the personnel unit of elementary and secondary education which developed into an international and/or local advantages based should be an integral part of the educational unit's annual budget derived from annual work plan is the implementation of the strategic plan for education unit.
Paragraph 2 of article 21. Nonpersonalia Costs, Funding, (1) costs nonpersonalia for implementing primary education unit is compulsory, both formal and informal, held by the Government, the responsibility of the Government and allocated in the budget of the Government.

.,, (2) the funding cost nonpersonalia for implementing the basic education units are compulsory, either formal or non-formal, organized by the local Government of its appropriate, be the responsibility of local governments and allocated in the budget of local government.
.,, (3) nonpersonalia cost funding responsibility by the Government and local authorities, as referred to in paragraph (1) and paragraph (2) be implemented up to satisfy national standards of education.
Section 22.,, (1) Funding the cost of the nonpersonalia unit of the education not compulsory executor, both formal and informal, held by the Government be a shared responsibility between the Government and the community.
.,, (2) the funding costs of the education unit of nonpersonalia instead of implementing compulsory, either formal or non-formal, organized by local governments in accordance of its being a shared responsibility between the local government and the community.
Article 23.,, (1) local government, educational stakeholders, and foreigners can help funding the cost of nonpersonalia units or programmes organized by the Government.
.,, (2) Government, educational stakeholders, and foreigners can help funding the cost of the nonpersonalia unit of education held the local government.
.,, (3) the Government and the local authorities can help funding the cost of nonpersonalia units or programs of education, both formal and informal, held by the public.
Pasal 24.,, (1) additional Funding on top of the cost of the nonpersonalia required for the fulfillment of the development plan of a unit or an educational program organized the Government becomes an international and/or local advantages based can be sourced from:.,, a.;

b. the Government of the region;

c. community;

d. foreign assistance are not binding; and/or e. another source of legitimate.
.,, (2) additional Funding on top of the cost of the nonpersonalia required for the fulfillment of the development plan of the unit or educational program held its appropriate regional government became an international and/or local advantages based can be sourced from:.,, a.;

b. the Government of the region;

c. community;

d. foreign assistance are not binding; and/or e. another source of legitimate.
.,, (3) cost budget nonpersonalia units of primary and secondary education which developed into an international and/or local advantages based should be an integral part of the educational unit's annual budget derived from annual work plan is the implementation of the strategic plan for education unit.
The fourth part of the operating costs of organizing and/or management of Educational Personnel Charge Article 1 Paragraph 25.,, (1) the Organization of the Office of human resources costs Funding and/or management of education by the Government is the responsibility of the Government and allocated in the budget of the Government.
.,, (2) the funding costs of organizing Office personnel and/or educational management by local governments the responsibility of local government and its corresponding budget allocated in local government.
Paragraph 2 of article 26 Nonpersonalia Stay.,, (1) Funding the cost of the Office organizing the nonpersonalia and/or the management of the education by the Government is the responsibility of the Government and allocated in the budget of the Government.
.,, (2) the funding costs of organizing Office nonpersonalia and/or educational management by local governments the responsibility of local government and its corresponding budget allocated in local government.
Part five Assistance tuition fees and scholarships article 27.,, (1) the Government and the local Government of its appropriate assistance or tuition scholarships to students whose parent or guardian is not able to finance his education.
.,, (2) Government and local government match those powers can give scholarships to students who Excel.
Article 28.,, (1) Tuition Assistance as referred to in article 27 paragraph (1) includes some or all of the tuition fees must be borne by the learners, including private costs of learners.
.,, (2) the provisions concerning the grant of assistance further costs of education by the Government as stipulated in article 27 paragraph (1) are governed by the regulations of the Minister or the Minister of religious affairs Regulations appropriate authority respectively.
.,, (3) further Provisions regarding the granting of aid of tuition fees by the local authorities as referred to in article 27 paragraph (1) are governed by the regulations of the head area.
Article 29.,, (1) Scholarship as stipulated in article 27 includes most or all of the tuition fees must be borne by the learners, including private costs of learners.
.,, (2) further Provisions regarding the granting of scholarships by the Government as stipulated in article 27 is controlled by a regulation of the Minister or the Minister of religious affairs Regulations appropriate authority respectively.
.,, (3) further Provisions regarding the granting of scholarships by local governments according those powers referred to in article 27 subject to the regulations of the head area.
Article 30.,, (1) the educational Unit organized by Governments or local governments comply its mandatory, receive assistance from the Government of nonpersonalia costs and/or local governments.
.,, (2) In the event of a denial of aid nonpersonalia costs as referred to in paragraph (1), a unit of education prohibited the charging of learners, parents or guardians of students.
.,, (3) Education Unit charge nonpersonalia as referred to in paragraph (2) imposed sanctions in accordance with the legislation.
The sixth part of funding Education abroad article 31 responsibilities of funding educational units maintained by Governments abroad are governed by regulation of the Minister.

CHAPTER III LIABILITY of the EDUCATION FUNDING by the ORGANIZERS or the UNIT of EDUCATION ESTABLISHED the COMMUNITY is considered part of the cost of the investment units of Education Paragraph 1 Land Investment Costs of education Article 32.,, (1) the land for educational units organized by the organizer or the unit of education established the community must meet national standards of education.
.,, (2) the investment cost of Funding for land units of education, both formal and non-formal, organized community is the responsibility of the organizer or the educational unit in question.
.,, (3) the responsibility of the organizer or the unit of education established the community as referred to in paragraph (2) is up to satisfy national standards of education.
.,, (4) Government, local authorities, education stakeholders and foreign investment funding can help to land units and/or educational programs, both formal and non-formal, organized society.
Article 33,, (1) additional Funding on top of the costs of investment in land units of education necessary to develop educational units organized society became an international and/or local advantages based can be sourced from:.,, a. organizers or education unit that established the community;

b. parent or guardian learners;

c. community outside of the parent or guardian of the learners;

d. Government;

e. local government;

f. foreign parties are not binding; and/or other source g. valid.
.,, (2) the terms of the grant funding by the Government as referred to in paragraph (1) the letter d is controlled by a regulation of the Minister and the Minister of religious affairs Regulations appropriate authority respectively.
.,, (3) the terms of the grant funding by local governments appropriate those powers referred to in subsection (1) the letter e is governed by regulation of the head area.
., Investment, (4) land for educational units organized society and developed into an international and/or local advantages based should be an integral part of the educational unit's annual budget derived from annual work plan is the implementation of the strategic plan for education unit.
Paragraph 2 of the investment Costs in addition to the Farm Education Article 34.,, (1) Investments other than land to educational unit organized by the community must meet national standards of education.
.,, (2) the cost of investment Funding in addition to the educational units of land for compulsory education program providers, both formal and non-formal, organized society, be the responsibility of the organizer or the education unit was established in society.
.,, (3) the responsibility of the funding by the organizers or the unit of education established the community as referred to in paragraph (1) be implemented up to satisfy national standards of education.
.,, (4) the cost of investment Funding in addition to the farm for a unit of education is not compulsory, the organizers of both formal and non-formal, organized society, be the responsibility of the joint organizers or the unit concerned and the education community.
.,, (5) the Government, local authorities, educational stakeholders, and foreigners can help funding the costs of investments other than land to the unit and/or the formal and non-formal education programmes organized society.
Article 35.,, (1) additional Funding on top of the cost of the investment is in addition to the land that is required for the development of a unit or educational programs organized by the society became an international and/or local advantages based can be sourced from:.,, a. organizers or education unit that established the community;

b. parent or guardian learners;

c. community outside of the parent or guardian of the learners;

d. Government;


e. local government;

f. foreign parties are not binding; and/or other source g. valid.
.,, (2) the terms of the grant funding by the Government as referred to in paragraph (1) the letter d is controlled by a regulation of the Minister and the Minister of religious affairs Regulations appropriate authority respectively.
.,, (3) the terms of the grant funding by local governments appropriate those powers referred to in subsection (1) the letter e is governed by regulation of the head area.
., Investment, (4) in addition to the land for educational units organized society and developed into an international and/or local advantages based should be an integral part of the educational unit's annual budget derived from annual work plan is the implementation of the strategic plan for education unit.
The second part of the investment Costs of organizing and/or management of Education Paragraph 1 of article 36 Land Investment Costs Funding investments for the Organization of the Office of land and/or the management of the education by the society is the responsibility of the organizer or the educational unit in question.

Paragraph 2 of the investment Costs in addition to the cost of Funding 37 Article Land investments other than land organization of the Office and/or the management of the education by the society is the responsibility of the organizer or the educational unit in question.

The third part of unit operating cost of education Paragraph 1 of article 38. Personnel Costs,, (1) the cost of the personnel unit of the education, both formal and non-formal, organized by the society is the responsibility of the organizer or the concerned education unit at least includes:.,, a. base salary;

b. benefits inherent in salary;

c. functional benefits for teachers and professors; and d. additional Affairs for teachers and professors.
.,, (2) costs of personnel referred to in paragraph (1) provided for in agreements between providers or educational unit, founded a society with each educator/educational personnel, or joint work agreement between the organizer or the unit concerned with the overall education educator/educational personnel.
.,, (3) the Government, local authorities, educational stakeholders, and foreigners can help funding the cost of personnel in units of education, both formal and non-formal, organized society.
Article 39.,, (1) additional Funding on top of the cost of the necessary personnel to develop unit or organized community education program became an international and/or local excellence-based, can be sourced from:.,, a. organizers or education unit that established the community;

b. parent or guardian learners;

c. community outside of the parent or guardian of the learners;

d. Government;

e. local government;

f. foreign parties are not binding; and/or other source g. valid.
.,, (2) the terms of the grant funding by the Government as referred to in paragraph (1) the letter d is controlled by a regulation of the Minister and the Minister of religious affairs Regulations appropriate authority respectively.
.,, (3) the terms of the grant funding by local governments appropriate those powers referred to in subsection (1) the letter e is governed by regulation of the head area.
.,, (4) the cost of the educational units organized personnel community and developed into an international and/or local advantages based should be an integral part of the educational unit's annual budget derived from annual work plan is the implementation of the strategic plan for education unit.
Paragraph 2 of article 40 Nonpersonalia. Costs, Funding, (1) the cost of nonpersonalia for basic education units implementing compulsory madrasa which was held by the public is the responsibility of the Government and allocated in the budget of the Government.
.,, (2) the funding cost of nonpersonalia for basic education school units implementing compulsory education program organized by the society is the responsibility of local government and its corresponding budget allocated in local government.
.,, (3) the responsibility of funding by the Government and local authorities as referred to in paragraph (1) and paragraph (2) be implemented up to satisfy national standards of education.
.,, (4) nonpersonalia cost Funding for units executing education not compulsory, either formal or non-formal, organized society, be a shared responsibility between the organizers or educational unit, established community and learners or parent/guardian.
.,, (5) Governments, local governments, communities, and foreigners can help funding the cost of the nonpersonalia unit of education held organizers or education unit that established the community.
.,, (6) Funding the cost of nonpersonalia the organizers or the unit of education established the community as referred to in paragraph (4) could be sourced from:.,, a.;

b. local government;., c. educational units of stakeholders outside of the learners or parent/guardian; d. foreign assistance are not binding; and/or e. other sources of legitimate.
Article 41.,, (1) additional Funding on top of the cost of the nonpersonalia required for the development of the educational units organized society became an international and/or local excellence-based, can be sourced from:.,, a. organizers or education unit that established the community;

b. Government;

c. the Government of the region;

d. the student or parent/guardian;

e. stakeholders outside of the learners or parent/guardian;

f. foreign aid that is not binding; and/or other source g..
.,, (2) the terms of the grant funding by the Government as referred to in paragraph (1) letter b is controlled by a regulation of the Minister and the appropriate Minister of religious affairs Regulations Authority respectively.
.,, (3) the terms of the grant funding by local authorities as referred to in paragraph (2) Letter c is regulated by regulation of its appropriate regional head.
.,, (4) the cost of nonpersonalia units of education organized the community and developed for an international and/or local advantages based should be an integral part of the educational unit's annual budget derived from annual work plan is the implementation of the strategic plan for education unit.
The fourth part of the operating costs of organizing and/or management of Educational Personnel Charge Article 1 Paragraph 42 of funding the cost of personnel for the Office of organizing and/or educational management by the organizer or community education unit established the responsibility of the organizers or the educational unit in question.

Paragraph 2 of article 43 Nonpersonalia Cost Funding costs nonpersonalia for organizing the Office and/or the management of the education by the organizer or community education unit established the responsibility of the organizers or the educational unit in question.

Part five Assistance tuition fees and scholarships Article 44.,, (1) the organizers or the unit of education established the Community assistance tuition fees or scholarships to students or parents or guardian who cannot afford to finance his education.
.,, (2) the organizers or the unit of education established the community can give scholarships to students who Excel.
.,, (3) help with the cost of Education Funding and scholarships as referred to in paragraph (1) and paragraph (2) could be sourced from:.,, a. organizers or education unit that established the community;

b. Government;

c. the Government of the region;

d. parent/guardian learners;

e. stakeholders outside of the learners and parents/guardian;

f. foreign aid that is not binding; and/or other source g..
45. Article, Help, (1) tuition fees and scholarships as stipulated in article 44 includes most or all of the tuition fees must be borne by the learners, including personal cost.
.,, (2) the provisions concerning the grant of assistance further tuition fees and scholarships by the organizers or the unit of education established the community as referred to in article 44 are governed by regulations of the organizer or the educational unit in question.
Article 46 Units implementing compulsory education organized societies, which are not developed into an international or local, excellence-based mandatory receive assistance costs nonpersonalia from the Government and/or local governments.

CHAPTER IV RESPONSIBILITY of FUNDING EDUCATION by PEOPLE OUTSIDE of the EDUCATION UNIT and the ORGANIZERS FOUNDED the COMMUNITY is considered part of the responsibilities of the learners, parents and/or Guardians Learners Article 47 students, parents and/or guardians of students is responsible for: a. the cost of private learners;.,, b. funding investment costs in addition to the farm for a unit of education not compulsory executor , either formal or informal, that are needed to cover the shortage of funding provided by the Organizer units of education;
.,, c. funding the cost of personnel in units of education not compulsory executor, whether formal or informal, that are needed to cover the shortage of funding provided by the Organizer units of education;
.,, d. funding the cost of the education unit at nonpersonalia instead of implementing compulsory, whether formal or informal, that are needed to cover the shortage of funding provided by the Organizer units of education;

.,, e. funding a portion of the cost of the investment education and/or part of the cost of operating an additional education necessary to develop the education unit into an international and/or local advantages based.
Article 48 responsibility of learners, parents, guardians and/or students in the contribution funding as stipulated in article 47 subparagraph b up to the letter e is intended for:.,, a. cover the shortage of funding educational units in meeting national standards of education; and, b. Fund program quality improvement unit of education above the national standards of education.
The second part is the responsibility of the Education Funding by the community outside Organizers and Community Education Unit founded as well as Learners or parent/Guardian Article 49.,, (1) the community outside organizers and community education unit founded as well as learners or parent/guardian can provide educational donations on a voluntary basis and in no way binding upon the units of education.
.,, (2) contribution of education referred to in subsection (1) is entered in a transparent and accountable to the stakeholders of education units.
.,, (3) the receipt, storage, and use of the contribution of education as referred to in paragraph (1) and paragraph (2) audited by public accountant, was announced in a transparent national scale in print media, and reported to the Minister if the number is greater than a certain amount specified by the Minister.
Chapter V article 50 EDUCATION FUNDING SOURCES.,, (1) source of education funding is determined based on the principle of fairness, adequacy, and sustainability.
.,, (2) the principle of Justice as referred to in paragraph (1) means that the magnitude of the funding of education by the Government, local governments, and society adapted to the capabilities of each.
.,, (3) the principle of adequacy referred to in paragraph (1) means that education funding is sufficient to finance the Organization of the education that meets national standards of education.
.,, (4) the principle of sustainability as intended in paragraph (1) means that the funding of education can be used on an ongoing basis to provide education services that meet the education standards.
Article 51.,, (1) the Education Funding comes from the Government, local governments, and communities.
.,, (2) the local government education Funds as referred to in paragraph (1) can be sourced from:.,, a. Government budget;

b. local government budget;

c. help foreigners who are not binding; and/or d. other sources.
.,, (3) Education Fund providers or educational unit, established community can be sourced from:.,, a. founding organizers or educational unit, established community;

b. assistance from the community, outside of the learners or parent/guardian;

c. Government assistance;

d. assistance local governments;

e. help foreigners who are not binding;

f. results of the efforts of the organizers or the unit of education; and/or other source g..
.,, (4) education fund educational unit organized by the Government can be sourced from:.,, a. Government budget;

b. assistance local governments;., c. levy of learners or parent/guardian who executed the appropriate legislation;
.,, d. assistance from stakeholders outside the education unit of the learners or parent/guardian; e. assistance from foreign parties are not binding; and/or other sources f..
.,, (5) education fund educational unit organized by the local governments can be sourced from:.,, a. help local governments;

b. Government assistance;., c. levy of learners or parent/guardian who executed the appropriate legislation;
.,, d. assistance from stakeholders outside the education unit of the learners or parent/guardian; e. help foreigners who are not binding; and/or other sources f..
.,, (6) education fund educational unit organized by the organizer or the education unit founded community can be sourced from:.,, a. assistance from the organizers or the concerned education unit;

b. assistance from the Government;

c. assistance from local governments;.,, d. levy of learners or parent/guardian who executed in accordance of legislation;
.,, e. assistance from stakeholders outside the education unit of the learners or parent/guardian; f. foreign aid that is not binding; and/or other source g..
Article 52 the levy by the educational unit in order to meet the responsibilities of the contributions of learners, parents, and/or guardian as stipulated in article 48 and article 51 paragraph (4) of the letter c, subsection (5) the letter c, and paragraph (6) the letter d is obligated to comply with the following:.,, a. based on investment planning and/or clear operation and poured in the strategic plan, annual work plan , as well as the annual budget based on the national standards of education;
., investment planning, b. and/or operations referred to in letters a to be announced transparently to the stakeholders of education unit; c. funds retrieved are stored in the account on behalf of an educational unit;., d., charged by the unit of the education and the funds obtained being published exclusively by education separate from funds received from the organizer of educational units;
.,, e. no admission of learners or parent/guardian who cannot afford economically;
.,, f. apply the cross-subsidy system administered by the unit of education; g. used in accordance with the planning referred to in letter a;.,, h. contributions not being associated with the academic requirements for the acceptance of learners, learning outcomes assessment of learners, and/or the graduation of students from the education unit;
.,, i. at least 20% (twenty percent) of the total Fund contribution to the learners or parent/guardian is used to increase the quality of education;
.,, j. not allocated either directly or indirectly for the welfare of members of the Committee on school/madrasa or stakeholder representation agency unit of education;
., k., collection, storage, and use of funds audited by public accountant and reported to the Minister, when totaling more than a certain amount specified by the Minister;
., l., collection, storage, and use of the funds accountable by transparently education unit to educational stakeholders especially parents/carers learners, and organizer of educational units; and d. in accordance with the provisions of the legislation.

Article 53 the Minister or Minister of religion, according to their respective authority, can cancel the charges as stipulated in article 52 if it violates regulations or rated troubling society.

Article 54 In the levy funds as referred to in article 52 which received the education unit at a school year exceed the amount of funds required according to investment planning and/or operations referred to in Article 52 a, then it merits inclusion in the budget of the following year.

Article 55.,, (1) the student or parent/guardian can provide the same education donations does not bind to the voluntary education unit outside that has been regulated in article 52.
.,, (2) the receipt, storage, and use of education donations sourced from contributions of learners or parent/guardian, audited by public accountant, was announced in a transparent national scale in print media, and reported to the Minister if the number is greater than a certain amount specified by the Minister.
Article 56.,, (1) assistance from foreign parties as stipulated in article 51 paragraph (2) Letter c, subsection (3) the letter e, paragraph (4) of the letter e, paragraph (5) of the letter e, and subsection (6) the shape of the letter f debt or grants in accordance with the provisions of the legislation.
.,, (2) help from foreigners to the organizers or education unit that established the community as referred to in paragraph (1) reported to the Minister or the Minister of religious affairs, and the Minister of finance.
Article 57 (1) unit of education can have a Development Fund.
.,, (2) Development Fund referred to in subsection (1) is made up of principal funds the development and results of the management of staple Development Fund. (3) the Principal Development Fund can be sourced from:.,, a. Government assistance;

b. local government assistance;

c. assistance outside the learners or parent/guardian;., d., most educational enhancement Fund referred to in Article 52 of the letter i; e. help foreigners who are not binding; and/or other sources f.. (4) the Principal development funds should not be used unless:.,, a. management of the development fund suffered losses;.,, b. Development Fund is used to save the existence of educational unit when subjected to financial difficulties are leading to the bankruptcy; or c. is used to save the units of education when hit by disaster. (5) the results of the management of staple Development Fund can be used for:.,, a. the funding costs of investment and/or educational unit operating costs;.,, b. help of tuition fees for students who could not afford to finance his education; and/or, c.., scholarships for learners, educators, and/or produce educators in the education unit in question. (6) the subject matter and the results of development funds should not be used for:.,, a. loan receivables as either directly or indirectly; and/or b. made a guarantee of debt either directly or indirectly.

.,, (7) Development Fund is managed based on the principles of transparency and accountability and should not be invested in high-risk ventures or violate regulations.
.,, (8) Development Fund account are stored in a special development fund on behalf of the educational unit. (9) Development Fund accounted for separately from other funds.
.,, (10) accounted for by the development fund education unit leaders to the stakeholders of education periodically yearly according to the provisions of legislation and regulations the organiser or the unit of education.
CHAPTER VI FUND MANAGEMENT education Part One Principles Article 58 the principle in the management of educational funds by the Government, local authorities, education providers and unit established by the community consists of: a. general principle; and b. specific principles.

Paragraph 1 the general principle Article 59 (1) general principle referred to in Article 58 the letter a is:.,, a. principles of Justice;

b. the principle of efficiency;

c. the principle of transparency; and d. the principle of public accountability.
.,, (2) the principle of Justice as referred to in paragraph (1) letter a is carried out by the Ministry of education gives access them freely and evenly to the students or prospective students, without distinguishing background tribe, race, religion, gender, and socio-economic status or ability.
.,, (3) the principle of efficiency as referred to in paragraph (1) letter b is done by optimizing the access, quality, relevance, and the competitiveness of the Ministry of education.
.,, (4) the principle of transparency as intended in paragraph (1) Letter c is done by fulfilling the principle of propriety and good governance by Governments, local authorities, education providers, established communities, and educational units so:.,,.,, a. can be audited on the basis of the applicable audit standards, and produces reasonable audit opinion without exceptions; and, b. can transparently accountable to the stakeholders of education.
.,, (5) the principle of public accountability as referred to in paragraph (1) the letter d is carried out by accountability activities run by the organisers or the unit of education to the stakeholders of education in accordance with the legislation.
Paragraph 2 of article 60 Special Principles.,, (1) the management of the Education Fund by the Government and local authorities is carried out in accordance with the provisions of the legislation.
.,, (2) Educational Fund management by the organizers or the education unit founded the society performed according regulations and statutes/bylaws of organizers or educational unit in question.
.,, (3) management of the Education Fund by a unit of education implemented according regulations, statutes and bylaws organizers or unit of education and educational units of the regulations.
Article 61.,, (1) all funds administered Government education system Government budget.
.,, (2) the entire local government education funds managed according the budget system of the region.
.,, (3) all funds educational unit organized by the Government-run system of government budget accordingly.
.,, (4) all funds educational unit organized by the local government budget system administered area.
Article 62.,, (1) the management of the Education Fund by the organizers or the unit of education established the community provided for in the articles of Association and bylaws organizers or educational unit in question.
.,, (2) Education Fund referred to in subsection (1) is used by the organizers or the education unit was established for the community:.,, a. unit investment costs of education;

b. educational unit operating cost; and/or, c.., aid to education units in the form of grants to support operating costs of the education unit.
.,, (3) Education Fund which is managed by the organizers or the education unit founded community organizers account or stored in the unit concerned education.
.,, (4) all funds educational unit organized by the community using the mechanisms provided for in the articles of Association and bylaws organizers or the concerned education unit and stored in the accounts unit Treasurer education that opened with the express permission of the Chairman of the organizer or the unit concerned education.
Article 63.,, (1) the receipt of funds from the community education by educational units organized by the Government managed in accordance with the provisions of the legislation.
.,, (2) Education Fund on a unit of education not compulsory organizers held by Governments or local governments that have not yet incorporated the laws administered by using the Agency's financial management patterns of public service.
The second part of article 64 the planning budget planning education by the Government must be in line with: a. a long-term development plan;

b. medium-term development plan;

c. the Government's work plan; and d. the national education strategic plan.

Article 65 of the education budget planning by local governments must be in accordance with: a. a long-term development plan;

b. medium-term development plan;

c. the Government's work plan;

d. national education strategic plan; and e. the regional strategic plan.

Article 66 of the education budget planning by the units of higher education must be in accordance with: a. a long-term development plan;

b. medium-term development plan;

c. the Government's work plan;

d. national education strategic plan;

e. Education Unit strategic plan; and f. the annual work plan of the education unit.

Article 67.,, (1) the annual plan of receipts and expenditures of funds on education by the Government poured in the work plan and budget ministries/institutions appropriate legislation.
.,, (2) the annual plan of receipts and expenditures of educational funds by local governments poured in the work plan and budget a work unit of the device area corresponding legislation.
.,, (3) the annual plan of receipts and expenditures of units of education by the education funds poured in the work plan and the annual budget of the educational units of appropriate legislation.
The third part is the realization of revenue and Expenditure of funds on education Article 68.,, (1) the use of educational funds by the Government is carried out through a system of government budget in accordance with the provisions of the legislation.
.,, (2) use of educational funds by local governments implemented through a system of local government budgets in accordance with the provisions of the legislation.
Article 69.,, (1) your use of the Education Fund by a unit of education held by the Government is carried out through a system of government budget in accordance with the provisions of the legislation.
.,, (2) use of the Education Fund by a unit of education organized by the local government budget system implemented through local government in accordance with the provisions of the legislation.
.,, (3) the use of the Education Fund by a unit of education carried out through mechanisms provided for in the articles of Association and bylaws organizers or educational unit, as well as in accordance with the provisions of the legislation.
Article 70.,, (1) the realisation of the receipt and expenditure of funds on education the Government accounted for and reported according to applicable accounting standards for government agencies.
.,, (2) the realization of the Government's expenditure on Education Fund by a unit of local government employment reported to the Minister or the Minister of religious affairs in accordance to their respective authority and in accordance with the provisions of the legislation.
.,, (3) the realization of the revenue and the expenditure of funds by the Government education education organized by the Government reported to the Minister or the Minister of religious affairs in accordance to their respective authority and in accordance with the provisions of the legislation.
Article 71.,, (1) the realisation of revenue and expenditure of local government education funds are accounted for and reported according to applicable accounting standards for government agencies.
.,, (2) the realization of the revenue and expenditure of local government education funds by units of education organized by the local Government reported to the head of the region in accordance with the provisions of the legislation.
.,, (3) Reporting as referred to in paragraph (2) was carried out at the latest within 15 (fifteen) calendar days.
Article 72 the realization of revenue and expenditure of the education unit of the Education Fund accounted for and reported financial accounting standards that apply to non-profit educational units.

73 article Reporting on the use of the Education Fund as stipulated in article 68 and article 69 as well as the realization of the revenue and the expenditure of funds on education as stipulated in article 70, article 71, and article 72 is governed more by ministerial regulation.

The fourth section of the surveillance and Inspection Article 74.,, (1) the supervision of the reception and use of educational funds the Government is done in accordance with the provisions of the legislation.
.,, (2) examination of the acceptance and use of educational funds in order the supervision referred to in subsection (1) is carried out in accordance with the provisions of the legislation.
Article 75.,, (1) the supervision of the reception and use of local government education funds is carried out in accordance with the provisions of the legislation.
.,, (2) examination of the acceptance and use of educational funds in order the supervision referred to in subsection (1) is carried out in accordance with the provisions of the legislation.
Article 76

.,, (1) the supervision of the receipt and use of funds the units of education held by the Government is carried out in accordance with the provisions of the legislation.
.,, (2) examination of the acceptance and use of funds in the framework of the supervision referred to in subsection (1) is carried out in accordance with the provisions of the legislation.
Article 77.,, (1) the supervision of the receipt and use of funds the units of education organized by the local government is carried out in accordance with the provisions of the legislation.
.,, (2) examination of the acceptance and use of funds in the framework of the supervision referred to in subsection (1) is carried out in accordance with the provisions of the legislation.
Article 78.,, (1) the supervision of the reception and use of the Fund units held by the public education is carried out in accordance with the provisions of the legislation and the articles of Association and bylaws organizers or educational unit in question.
.,, (2) examination of the acceptance and use of funds in the framework of the supervision referred to in subsection (1) is carried out in accordance with the provisions of the legislation.
Part five Article 79 Liability.,, (1) the Government's education Funds and local governments accountable in accordance with the provisions of the legislation.
.,, (2) Education Fund in educational units organized by the Government and local authorities are held responsible in accordance with the provisions of the legislation.
.,, (3) Education Fund in educational units organized by the Community accounted for in accordance with the provisions of the legislation and the articles of Association and bylaws organizers or educational unit in question.
CHAPTER VII EDUCATION EXPENDITURE Article 80.,, (1) budget to carry out the function of education on the education sector in the budget revenue and expenditure of the State budget every year allocated at least 20% (twenty perseratus) from State spending.
.,, (2) further Provisions concerning the allocation referred to in subsection (1) is governed by the Minister of finance.
Article 81.,, (1) budget to carry out the function of education on the education sector in the budget revenue and expenditure area budget allocated at least annually to 20% (twenty perseratus) from the shopping area.
.,, (2) further Provisions concerning the allocation referred to in subsection (1) is governed by the Minister of finance.
Article 82.,, (1) the Education Fund of the Government were given to local governments in the form of grants. (2) Education Fund referred to in subsection (1) does not include:., dekonsentrasi funds, a.;

b. funding the task pembantuan; and special allocation fund c. education.
.,, (3) a grant referred to in subsection (1) is poured in the grant agreement between the Minister of finance or his power with the head of the region.
Article 83.,, (1) Education Fund from the Government and/or local authorities given to the educational unit in the form of grants in accordance with the provisions of the legislation.
.,, (2) in the process of channeling Education Fund from the Government and/or regional governments into units of education referred to in subsection (1), the clerk and/or institutions involved in the channelling of funds must be disbursed those funds directly to the education units within 5 (five) working days after the publication of a warrant from the Office of the Ministry of Treasury to pay the State Treasury Ministry or Office area.
.,, (3) cost of channeling the funds referred to in subsection (1) and paragraph (2) should not be charged to the education unit.
Article 84 grantees from individuals, institutions, and/or other Governments are obligated to report the amount of funds received and the use of it to the Minister or the Minister of religious affairs, and the Minister of finance.

CHAPTER VIII TRANSITIONAL PROVISIONS Article 85 at the time this Regulation comes into force and regulations regarding education funding still remains valid along does not conflict with this Regulation or has not been replaced based on government regulations.

CHAPTER IX PROVISIONS COVER Article 86 With the enactment of this Regulation, the provisions on financing in chapter IX Government Regulation Number 27 in 1990 about preschool education (State Gazette of the Republic of Indonesia Number 35 in 1990 and an additional Sheet of the Republic of Indonesia Number 3421), chapter XI the Government Regulation Number 28 in 1990 about primary education (State Gazette of the Republic of Indonesia Number 36 in 1990 and an additional Sheet of the Republic of Indonesia Number 3412) , Chapter XI the Government Regulation Number 29 in 1990 about secondary education (State Gazette of the Republic of Indonesia Number 37 in 1990 and an additional Sheet of the Republic of Indonesia Number 3391), chapter XIII Government Regulation Nomor72 1991 about Education (Gazette of the Republic of Indonesia Number 94 in 1991 and an additional Sheet of the Republic of Indonesia Number 3460), chapter XII the Government Regulation Number 60 of 1999 regarding higher education (State Gazette of the Republic of Indonesia Number 115 in 1999 and an additional Sheet of the Republic of Indonesia Number 3859) stated do not apply.

Article 87 All regulations necessary to implement this Regulation should be completed at the latest 1 (one) years counted since the enactment of government regulation.

Article 88 of this Regulation comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Regulation with its placement in the State Gazette of the Republic of Indonesia.

.,, Set in Jakarta on July 4, 2008 The PRESIDENT of the REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on July 4, 2008 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, ANDI MATTALATTA