Operational Cost Requirements Analysis in Early Childhood Education

The government is attempting to obtain the access of Early Childhood Education pro- grams providing educational assistance. Unfortunately, the government has spent funds to calculate the unit costs that should not occur in the real world of education. In consequence, the aims of this study are to (1) calculate the amount of operational unit costs for Early Childhood Education pro- grams, and (2) enumerate variations and projections of the amount of the operational unit costs in Early Childhood Education programs by region category. This study uses quantitative data with pop- ulation of all Early Childhood Education institutions in Indonesia. The unit of analysis of this re- search is Early Childhood Education institutions consisting of kindergarten, Playgroup, Daycare, and ECCD units. The findings are that the highest operating unit cost is in TPA because there is a full day of service. Next is a Kindergarten institution because at this institution already has a special curriculum to prepare the child proceed to the level of basic education. Then the unit cost is the highest area in the eastern region. Recommendation in determining the amount of financial assistance it is necessary to consider the amount of operational unit costs so that the purpose of providing fi- nancial assistance is to improve access and quality can be achieved. Keywords: Early Childhood Education, Operational Unit Cost, Fund Aid Reference Afmansyah, T. H. (2019). Efektifitas Dan Efisiensi Pembiayaan Pendidikan. INA-Rxiv Paper. https://doi.org/10.31227/osf.io/5ysw4 Akdon. (2015). Manajemen Pembiayaan Pendidikan. Bandung: PT Remaja Rosdakarya. Aos, S., & Pennucci, A. (2013). K–12 CLASS SIZE REDUCTIONS AND STUDENT OUTCOMES: A REVIEW OF THE EVIDENCE AND BENEFIT–COST ANALYSIS. Washington State Institute for Public Policy, (13), 1–12. Azhari, U. L., & Kurniady, D. A. (2016). 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