PEMBIAYAAN KEWANGAN PENDIDIKAN

Model Kewangan:
PembuatanDasardanPembuatanKeputusanDalamKewangan

Outcome Based Budgeting (OBB)Pendidikan

Pelaburandalam sector Pendidikandiakuimampumenghasilkankeuntunganataumanfaatekonomi yang

menyumbangkepadakekayaannegara. Pulangandaripadapendidikanmerujukkepadahasilataumanfaat
yang diperolehdaripadapelaburanjangkapanjangpendidikan. T.W. Schultz
telahmenyenaraikanmanfaatpendidikan yang merangkumifaedah yang
dinikmatiolehekonominegaramelaluisektorpendidikan, pemupukandanpenemuanbakatberpontensi,
peningkatankeupayaanmanusiamenyesuaikandiriterhadapperubahandalampeluangpekerjaan,
penyediaan guru berkualitidanpenyediaangunatenagauntukmenjanapertumbuhanekonomi.

Terdapatduajenispulangandaripadapendidikaniaitu, pulanganindividudanpulangan social

ataumasyarakat. Pulanganindividuialahhasilataumanfaat yang dinikmatiolehindividu yang
menerimapendidikantersebutsementarapulanganmasyarakatmerujukkepadamanfaat-manfaatlain,
selainpulanganindividu yang dinikmatimasyarakatdaripadapendidikanindividutersebut.

PulanganIndividudaripadaPendidikan

Pulangankepadaindividudaripadapendidikanterdiridaripadaduakomponeniaitu,
pelaburandanpenggunaan.

PulanganPelaburan

Komponenpelaburanmerujukkepadapertambahanpendapatanpada masa
akandatangmenerusipertambahantahunpersekolah. Pertambahanpendapatantimbuldaripada:

 Peningkatankemampuanproduktivitiindividu.
 Keupayaanmerekamenciptadanmengeluarkanbaranganatauperkhidmatanbaru yang
amatbernilai di sisimasyarakat.

Peningkatanproduktivitibolehberlakumelaluiduacara. Pertama,
melaluipeningkatankeupayaanmerancangdanmenggunasumberdengancekapdalamsituasisumberterhadd
anterbatas. Kedua,
produktivitibolehditingkatkanmelaluipenggunaaninovasisepertiteknologiterkinidenganberkesan. Individu
yang
mempunyaipendidikantinggimampumerancangpembangunanorganisasidanmengadaptasiteknologidanin
ovasidenganlebihcepatberbandingmereka yang mempunyaipendidikanasassahaja.
PulanganPendidikankepadaIndividu

Akses kepada maklumat

Literasi
Perspektif luas

Kecekapan dalam pekerjaan

Kemahiran
Pendidikan Peluang di pasaran kerja
Individu
Sijil Status

Sikap
Sosialisasi

Corak penampilan
TahapPendidikan PeringkatUmurPendapatanTahunan
25 - 30 31 -35 36 - 40 41 - 45 46 - 50 51 - 55 56 – 60
MenengahAtas
Diploma
Sarjana Muda
Sarjana
Phd

PulanganSosialdaripadaPendidikan

Pulangan sosial daripada pendidikan merujuk kepada manfaat-manfaat yang diperoleh oleh masyarakat dan
negara. Walaupun sukar diukur, jika sebahagian besar anggota sesuatu masyarakat berpendidikan ianya
boleh mewujudkan keamanan dan kesejahteraan kepada masyarakat kerana ahli masyarakat lebih matang,
toleran dan kurang prasangka.

Pemodenan Moden Moden Moden Pembangunan

Institusi Nilai Sikap Masyarakat Ekonomi

Model Modenisasi
Sumber: Inkeles, Becoming Moden, 1974

Menurut Weisbrod, pada umumnya, masyarakat tetap mendapat keuntungan dengan meningkatnya tahap
pendidikan masyarakat. Misalnya, apabila lebih ramai anggota masyarakat boleh membaca maka
bertambahlah permintaan terhadap bahan bacaan. Di samping itu, terdapat perkaitan yang kukuh antara
tahap pendidikan ibu bapa dengan kemungkinan anak-anak mereka melanjutkan pelajaran ketahap yang
lebih tinggi. Justeru, pendidikan ibu bapa secara langsung meningkatkan pelaburan pendidikan anak-anak.

OUTCOME BASED BUDGETING (OBB) PENDIDIKAN

MEMAKSIMUMKAN KEBERHASILAN MURID BAGI SETIAP RINGGIT

▪ Mengaitkan setiap program kepada keberhasilan murid yang jelas dan merasionalisasi
program berimpak rendah pada setiap tahun, selaras dengan anjakan keseluruhan kerajaan ke
arah OBB

▪ Memanfaatkan peluang meningkatkan efisiensi, dengan mengagihkan peruntukan kepada

bidang paling kritikal seperti peningkatan kemahiran dan latihan guru

OBB merujukkepadausahamemastikanperuntukan yang

digunakanuntukpendidikanmemperolehmanfaat yang terbaikdanmaksimum. Keberhasilankonsep
OBB akanbergantungkepadaPerancanganPendidikan yang memberikeutamaankepada program yang
kritikaldanberimpaktinggi. Sehubunganitu,
PerancanganPembiayaanKewanganPendidikanperlumemfokuskankepada:

 Mengenalpastipulanganpelaburanpendidikan
 Memilihantarapelbagaijenis program pendidikan (Teknikal, Vokasional,
UmumdanTahapRendah, Menengahatau Tinggi dankaedahpengagihansumber yang relevan).
 Menganalisiskeseimbanganantarapermintaandanpenawarankemahiran yang
diperlukanuntukpembangunannegara.

PerancanganPembiayaanPendidikanperlumembuatbeberapakeputusanpenting, iaitu:

 Menentukanjumlahsumber yang wajardiperuntukkanbagi sector pendidikanolehkerajaan.

 Menggariskanpengagihansumber yang dijangkaantarajenisdanperingkatpendidikan.
 Membuatpilihanterbaik yang kritikaldanberimpakbesarkepadapendidikan
 Mengelakmembiayaiprojek yang
tidakberdayamajudantidakmenyumbangkepadakemajuanpendidikan.

Nisbah
murid:guru

Perbelanjaan Kualiti Meningkatkan

Pendidikan Guru Prestasi pelajar

Kemudahan dan
Program yang baik

Terdapattigapendekatanutama yang
bolehdigunakanbagimembantuperancangpendidikanmenghadapimasalahini, iaitu:

 Pendekatanunjurangunatenaga.
 Pendekatanpermintaanmasyarakat.
 Pendekatankadarpulangan

Perbelanjaan Kerajaan (RM) Bagi Setiap Pelajar Berdasarkan Saiz Sekolah

Saiz sekolah Pengurusan Pgajaran dan Kebajikan Jum. Perbelanjaan

Pembelajaran Kjaan

1-150 382.65 941.59 72.45 1396.72

151-300 224.78 730.24 37.92 992.94

301-600 143.04 630.10 21.92 795.06

601-900 98.49 563.95 11.41 673.85

901-120 76.77 550.78 7.24 634.79

1201-1500 67.94 522.62 5.33 595.89

>1500 53.10 452.11 2.11 509.60

Sumber: Kementerian Pendidikan Malaysia

SoalanPerbincangan

ApakahCabaranPerancanganPembiayaanPendidikan di Malaysia

Jurang antara lokasi bandar luar bandar

Jurang antara kaum

Pelbagai saiz sekolah

Pelbagai Kategori sekolah

Pelbagai Jenis Sekolah

 Jenis Bantuan 100 Murid dan 101 – 500 501 – 100 murid 1001 dan ke atas
kurang murid
murid
PCG Mata pelajaran
Teras RM1 200 RM 1 200 + RM 5 589 + RM 10 579 + RM
RM 11.00 RM10.00 9.00 seorang murid
seorang murid seorang murid melebihi 1000 orang
melebihi 100 melebihi 500
orang orang
Wajib RM2 400 RM 2 400 + RM 11 577 + RM 22 555 + 21.00
RM 23.00 RM 22.00 seorang murid
seorang murid seorang murid melebihi 1000 orang
melebihi 100 melebihi 500
orang orang
Tambahan RM 2.00 seorang murid setahun
PCG Bukan Mata
Pelajaran
Pusat Sumber RM 1 500 RM 1 500 + RM 7 086 + RM RM 13 573 + RM
Sekolah RM 14.00 13 00 seorang 12.00 seorang murid
seorang murid murid melebihi melebihi 1000 orang
melebihi 1000 500
Bimbingan & RM 500 RM 500 + RM 2 295 50 + RM 4 291 50 + RM
Kaunseling RM 4.50 RM 4.00 seorang 3.50 seorang murid
seorang murid murid melebihi melebihi 1000 orang
melebihi 100 500 orang
LPBT*/LPK sekolah RM 3 000 RM 3 000 + RM 14 571 + RM 28 543 + RM 27
RM 29 00 RM 28 00 00 seorang murid
seorang murid seorang murid melebihi 1000
melebihi 100 melebihi 500
orang
LPBT/LPK Asrama RM 60.00 seorang murid setahun

Perbelanjaan Kerajaan (RM) Bagi Setiap Pelajar Berdasarkan Saiz Sekolah

Saiz sekolah Pengurusan Pgajaran dan Kebajikan Jum. Perbelanjaan

 Pembelajaran Kjaan

1-150 382.65 941.59 72.45 1396.72

151-300 224.78 730.24 37.92 992.94

301-600 143.04 630.10 21.92 795.06

601-900 98.49 563.95 11.41 673.85

901-120 76.77 550.78 7.24 634.79

1201-1500 67.94 522.62 5.33 595.89

>1500 53.10 452.11 2.11 509.60

Sumber: Kementerian Pendidikan Malaysia

Jadual 2.5: Perbandingan Kos (RM) Pengurusan Berdasarkan Bilangan Murid

Bil Murid Jumlah Perbelanjaan setahun Unit kos setahun

782 366 254 468

446 262 248 588

258 154 572 599

109 98 522 904

88 75 590 859

16 52 790 3299

Sumber: Kementerian Pendidikan Malaysia

Jadual 2.3: Peruntukan Geran Per kapita Mengikut Saiz Sekolah

LPBT merujuk kepada perbelanjaan berulang seperti pembiayaan bekalan tenaga Malaysia, air dan
perbelanjaan berulang.
Sumber: Kementerian Pendidikan Malaysia 2002
 Return on Investment (ROI) Pendidikan

What is 'Return on Investment - ROI'

A performance measure used to evaluate the efficiency of an investment or to compare the efficiency of
a number of different investments. ROI measures the amount of return on an investment relative to the
investment’s cost. To calculate ROI, the benefit (or return) of an investment is divided by the cost of the
investment, and the result is expressed as a percentage or a ratio.

The return on investment formula:

In the above formula, "Gain from Investment” refers to the proceeds obtained from the sale of the
investment of interest. Because ROI is measured as a percentage, it can be easily compared with returns
from other investments, allowing one to measure a variety of types of investments against one another. 

Return on investment is a very popular metric because of its versatility and simplicity. Essentially, return
on investment can be used as a rudimentary gauge of an investment’s profitability. ROI can be very easy
to calculate and to interpret and can apply to a wide variety of kinds of investments. That is, if an
investment does not have a positive ROI, or if an investor has other opportunities available with a higher
ROI, then these ROI values can instruct him or her as to which investments are preferable to others.

For example, suppose Joe invested $1,000 in Slice Pizza Corp. in 2010 and sold his shares for a total of
$1,200 a year later. To calculate the return on his investment, he would divide his profits ($1,200 -
$1,000 = $200) by the investment cost ($1,000), for a ROI of $200/$1,000, or 20%.

With this information, he could compare the profitability of his investment in Slice Pizza with that of
other investments. Suppose Joe also invested $2,000 in Big-Sale Stores Inc. in 2011 and sold his shares
for a total of $2,800 in 2014. The ROI on Joe’s holdings in Big-Sale would be $800/$2,000, or 40%. Using
ROI, Joe can easily compare the profitability of these two investments. Joe’s 40% ROI from his Big-Sale
holdings is twice as large as his 20% ROI from his Slice holdings, so it would appear that his investment in
Big-Sale was the wiser
How to measure the ROI of an education

How do you calculate the return on investment (ROI) on an education? To do this, you need to estimate
the value of two variables: the cost of college and the income you are likely to earn with your degree.
Here are eight steps you can use to tackle this process.

1. Identify the target

Don't start by choosing a major. You should look past that and envision what career you hope to pursue.
That choice will drive both the cost and the eventual reward of your investment in education.

2. Review past performance

The Bureau of Labor Statistics (BLS) website is a good source for recent data on average earnings by
profession, so you can see what people in your chosen field typically earn.

3. Assess future prospects

The BLS produces an Occupational Outlook Handbook that projects the expected job growth for various
professions. This can help you decide whether there will be strong demand for your prospective
occupation.

4. Decide how to make the investment

Find out what qualifications you need to get a job in your chosen field, including what type and level of
degree is required, and whether there are certain schools that are favored by hiring managers in the
profession. Don't just choose a major that sounds related to that profession -- look at some employment
ads to see what employers actually want.

Also, while the specifics of your education ROI will depend on a number of factors unique to your
situation, a good starting point for identifying promising degrees is PayScale's College ROI report.

5. Define the price

Once you know what qualifications you will need, you can start to find out what getting those
qualifications will cost.

6. Examine ways to lower that price

You can enhance ROI in one of two ways: by raising the return or by reducing the cost. Go to the federal
government's financial aid website at fafsa.com to see how you might reduce your costs through either
grants or low-cost loans.
7. Assess the risk of leverage

Anytime you borrow to make an investment, the financial leverage that results makes the investment
riskier. An investment in education is no different. The more you borrow, the more you risk taking on a
burden that exceeds, or at least erodes, the eventual return.

Saving in advance rather than borrowing will reduce your long-term cost, and thus enhance your ROI. As
low as today's savings account rates might be in historical terms, it is still better to be earning interest
than paying it.

8. Compare return, cost and uncertainty

Based on the above factors, you can make a career earnings projection that you can compare to the cost
of your chosen degree to calculate the ROI. Researching employment prospects should also give you a
sense of how much uncertainty is associated with pursuing your chosen career.

Attempting to make an upfront measurement of education ROI is not an exact science. However, going
through the process should help you gain a better understanding of the costs, risks and potential
rewards that will eventually determine that ROI.