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"This study aims to reveal the phenomenon of compliance with mandatory spending on education and health in 29 regencies/cities in Papua. The data analysis method applies quantitative descriptive data by using regional financial data, namely: Regional Revenue and Expenditure Targets, Education and Health Expenditure Allocation for Fiscal Year 2021, Realization of Regional Income, and Expenditure, Education and Health Expenditure Allocation for the Fiscal Year 2017-2020. The main finding of this study is that 27 local governments have not complied with mandatory spending on education, while for health, there are six local governments in Papua. Of course, this fact indicates one of the weaknesses in achieving the competitiveness of human development in Papua. Next is the fact that study results show that the amount of regional income and expenditure is not necessarily accompanied by the level of compliance with mandatory spending. This indicates the poor quality of planning and budgeting at the local government level in Papua. The author is aware of the limitations of this study; in disclosing the facts of compliance with mandatory spending on education and health, it is hoped that further research can measure the impact of mandatory spending on regional development performance indicators through an econometric model approach."

"Penelitian ini bertujuan untuk melihat pengaruh kebijakan mandatory spending bidang pendidikan terhadap efisiensi belanja daerah di bidang pendidikan. Dalam menganalisis hubungan antara mandatory spending dan efisiensi belanja daerah, studi ini menggunakan teori terkait earmarking terutama model debate prevention yang menyatakan bahwa institusi pemegang dana earmark cenderung tidak efisien dalam melaksanakan belanjanya. Dengan data pendidikan yang diagregasi pada level kabuapten/kota sepanjang tahun 2016-2019 studi ini menemukan hasil yang mengkonfirmasi teori tersebut yaitu daerah-daerah yang memenuhi pengalokasian mandatory spending secara rata-rata memiliki tingkat efisiensi yang lebih rendah dibanding daerah-daerah yang belum/tidak memenuhi mandatory spending.

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This paper aims to study the effect of mandatory spending policy on local government spending efficiency especialy in education sector. We used debate prevention model in the earmarking literature to study the effect of mandatory spending that suggest institutions that have an earmark budget have tendency to make inefficient spending. Using data related to education sector aggregated at district/city level from 2016 to 2019, the result shows that district/city which are complied with minimum spending criterion at average have level of efficiency lower than district/city which are not complied with the minimum spending criterion."