A Systematic Literature Review of Education Financing Culture in Indonesia: Examining Efficiency, Effectiveness, and Educational Outcomes and Impacts

Abstract

This study aims to analyze the efficiency and effectiveness of education financing culture in Indonesia through educational outcomes and educational impacts using a systematic literature review approach. The study employed the PRISMA 2020 framework to identify, screen, evaluate, and synthesize relevant literature published between 2015 and 2025 from multiple academic databases and institutional sources. A total of 25 selected studies were analyzed using thematic synthesis to identify dominant patterns, thematic trends, and conceptual relationships related to education financing, governance, educational effectiveness, equity, and institutional performance. The findings indicate that the culture of education financing in Indonesia remains predominantly oriented toward administrative accountability and access expansion rather than learning quality improvement. Financing effectiveness is influenced not only by the magnitude of educational expenditure but also by governance quality, institutional capacity, organizational culture, and educational management practices. The review further demonstrates that educational financing contributes positively to educational participation, human capital development, and social mobility; however, disparities in resource distribution continue to constrain educational equity and learning quality improvement across regions and institutions. The novelty of this study lies in integrating cultural, organizational, and governance perspectives into the analysis of education financing through a unified conceptual framework linking financing efficiency, financing effectiveness, educational outcomes, and educational impacts within the Indonesian educational context.