Special Allocation Fund (DAK) For Education Sector : A Development Evaluation Perspective Of Fiscal YEAR 2019

National development in education is essentially carried out in order to improve the quality of human resources. In practice, this is established in a series of programs and activities involving the central and regional governments related to authority and funding capacity. One of the efforts to reduce fiscal inequality in education, the central government allocates special allocation funds (DAK). This transfer fund is needed because up to 2019 efforts to improve access and quality of education services through the fulfillment learning facilities and infrastructure standards. This paper analyse the planning and implementation of the DAK 2019 for physical assignment in education from the perspective of development evaluation. This study uses a mixed method with numerical data even secondary and primary. Data collection was obtained through discussion and questionnaires. The content analysis method is used to find gaps in central-regional planning. The study also analyse news analysis by using Intelligent Media Monitoring (IMM) tool. The results of the study found several obstacles, including: 1) Disparity in the ability of human resources in preparing proposals as well as differences in information accessibility between vocational high school (SMK) managers in urban and rural areas; 2) Budget planning is not optimal in the DAK proposal; 3) Student Practice Room (RPS) is not optimal due to the unavailability of practical equipment and equipment; 4) Determination of the allocation does not fully reflect the magnitude of the needs of school accreditation; 5) Lack of transparency and public audits in the management of DAK of Education Sector.