Institutionalization Process of SOAFunds Budgeting at Basic Education Institutions in Indonesia
This study objective is to understand institutionalization process of budgetary funds of School Operational Assistance (SOA) at one regencies/cities in Indonesia. Data is obtained from in depth interviews, observation and document analysis.Theresearch results show that SOAfund budgeting system with School Based Management (SBM) is an innovation for schools. Diffusion process is done through socialization and training. Legitimacy process is shown by adoption of legislation and government policy. Deinstitutionalization process is discovered when significant regulatory changes.Thestudy also found the lack of school human resources, infrastructure and funds for socialization and supervision. In future, socialization for teachers, committee, parents and community are also required to equalize the perception stakeholders. Keywords Innovation, Diffusion, Legitimacy, Deinstitutionalization, School Operational Assistance.