Belanja Pendidikan Tersedot Untuk Gaji Pegawai

: The objectives of this research are to find out real education expenditure: from district budget, direct and indirect expenditure, expenditure of personnel, investment, and operation, and annual student expenditure according to level of education. This research located in Wonosobo and Purworejo districts-Central Java Province in October-December 2011. Findings of this research are: education expenditure including salary is more than 20 % but only less than 10 % if excluded salary, education expenditure allocated higher to indirect than direct expenditure, education expenditure allocated higher to salary than investment and operation, and direct expenditure to state preschool higher than other level of education. Research recommendations are: to manage education budget efficiently and effectively, to do mapping on education personnel, to increase investment and operation expenditure, and finally to allocate education budget proportionally