Since October 2016 enacted the rule that the salaries of SMA/SMK/MA
regency municipality teachers are transferred to the province. These payroll
diversions include civil servant teachers and honorary teachers. One of the
provinces enacted by this regulation is the Special District of Yogyakarta. The
question is the management of the district budget of Bantul District, the
implications of the management of the district budget of Bantul, and the efforts
made to overcome the problems arising from the implications of the management
of the district budget of Bantul after the enactment of the transitional authority
regulation against salaries of SMA/SMK/MA from district/city to province. The
purpose is to know the management, implications, and efforts to overcome the
problems that arise from the implications in the management of the budget of
Bantul District after the transfer of wages authority of SMA/SMK/MA teachers to
Yogyakarta Special Province. The research method uses normative legal research
conducted or focuses on positive legal norms in the form of legislation relating to
the management of the budget of Bantul Regency after the transfer of authority of
the teacher of SMA/SMK/MA teacher to the Special Province of Yogyakarta. The
handling of the Bantul Regency Budgets, especially in payroll, is now lighter since
some have been transferred to the Province and the percentage of personnel
expenditure has been reduced. Whereas the functional positions of teachers and
education personnel and the salary and allowances of civil servants are charged
to the Provincial and Regency budgets Bantul may apply for the addition of civil
servants as the percentage of moratorium decreases. District/city governments
can focus on improving early childhood education, basic education, and
community education.