This study analyzes the efficiency and effectiveness of education spending in 12 cities in West Java which are included in the 6 highest and lowest education expenditure areas in 2012. The analytical tool used to see efficiency is (DEA) Data Envelopment Analysis, namely frontier analysis which refers to efficiency. technically, the variables used are (education spending) as input and (number of elementary, junior high, and high school schools and the number of elementary, junior high, and high school teachers) as output. Meanwhile, to see the effectiveness of education spending is to look at the APS (School Participation Rate) as a result of education spending. These results show that only 3 regions get efficient and effective scores, namely Bandung City, Bogor Regency, and Garut City. Other regions that are not yet efficient and effective tend to experience wastage of education spending that is too high, but the output is still not optimal and the absorption of the school-age population is also still low.

Efficiency, Effectiveness, Education Expenditure, Number of Schools, Number of Teachers, Data Envelopment Analysis, School Participation Rate, Input, Output, Outcomes