IMPLEMENTASI KEBIJAKAN PEMBIAYAAN PENDIDIKAN DASAR DALAM KONTEKS OTONOMI DAERAH : Studi Deskriptif di Dinas Pendidikan Kota Bandung

his study focused on how to implement elementary education financial policy in context of regional autonomy in Bandung. This study was aimed to analyze and describe Dinas Pendidikan Kola Bandung policy concerning elementan' education financial policy in context of regional autonomy, strengths and opportunities, weaknesses and challenges of education finance in context of regional autonomy, and effects of elementary education financial policy implementation in context of regional autonomy in Bandung.Theories directly applied as base of this study are mainly related with decentralization and regional autonomy concepts, educational management, policy analysis, education finance, and education financial policy.This study has applied descriptive method using qualitative approach. Subject of this study was Kepala Dinas Pendidikan, BAP PEDA, BA WASDA, and DPRD Kola Bandung who involved directly in elementary education financial policy implementation in context of regional autonomy. Collected data as result of observation, interview and documentation study have been analyzed qualitatively. Data has been analyzed through reduction, data organization and classification, examination, interpretation, and verification. Data analysis result has been described relevantly with the study focus and purpose.Based on this study result, it was concluded thai elementary education financial policy implementation in context of regional autonomy is an alternative of financial management that has been proved conceptually and empirically able to improve educational quality. Elementary education financial policy' implementation in context of regional autonomy covering program, execution, and monitor could be applied effectively. Department head performed quite well, primarily in elementary education study requirement program completion and commencement of middle education study requirement, and this has brought positive impacts on BAPPEDA, BA WASDA and DPRD. Dominant factors (strength and opportunity) of elementary education financial policy implementation development in context of regional autonomy included government education quality improvement program, socializationcooperation and relationship culture, formal and inforntal organizations. also business and industrial support. Meanwhile, obstacles consisted ofpoor mental attitude, lack of instruments and means, graduates unable to compete, low society trust to education productivity, bureaucracy, and low working productivity level.Therefore, further analysis and various efforts to improve elementary education financial policy implementation in context of regional autonomy are reco mmended