Best Practice in Early Childhood Development Financial Governance: A Case Study in Indonesia Villages

  • Retno Indrawati School of Government and Public Policy Indonesia
  • Safendrri Komara Ragamustari School of Government and Public Policy
  • Muhammad Ery Wijaya School of Government and Public Policy


Early childhood development (PAUD) is a fundamental investment that is included in the Sustainable Development Goals (SDGs). Previous research has shown that ECD investment in Indonesia, and its financial governance remains a challenging issue. Through a qualitative approach to a case study method design, this study aims to examine the state of PAUD financial management in Panggungharjo Village, Yogyakarta. This study uses in-depth interviews and desk research as data collection techniques. The instrument was developed from the SABER-ECD World Bank Assessment and ECD Financial Profiling Tools. The results showed that PAUD financial management in established villages had innovative financing, budget management and institutional development resulted in a blueprint for managing PAUD financing in other villages in Indonesia. Important policy objectives in all aspects, including the legal framework, cross-sectoral coordination, program coverage, coverage, equity, data availability, quality standards, and compliance with standards, the vision of financing early childhood development will be more achievable for future research.

Keywords: Early Childhood, Financial Governance, Village


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How to Cite
Indrawati, R., Komara Ragamustari, S., & Ery Wijaya, M. (2021). Best Practice in Early Childhood Development Financial Governance: A Case Study in Indonesia Villages. Jurnal Pendidikan Usia Dini, 15(2), 319 - 341.