The Special Allocation Fund (DAK) for physical education is a fiscal decentralization with the aim of avoiding imbalance in junior high school infrastructure facilities in Lebak Regency. As an area close to the national capital, the state of junior high school facilities and infrastructure is far from the feasibility standards set by the Ministry of Education and Culture. however, the distribution of DAK for physical education each year is not used optimally and leaves a budget. The purpose of

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... his study was to analyze the conditions of infrastructure and teaching staff at junior high schools and teaching staff in accordance with applicable standard, and determine strategies for improving the quality of education through physical education DAK in Lebak Regency. The method used is descriptive analysis using the conformity of Regulation of the Minister of National Education of the Republic of Indonesia No. 16 of 2007 and Regulation of the Minister of National Education of the Republic of Indonesia No. 24 of 2007 and analytical network process (ANP). The results of this study indicate that the educational facilities and infrastructure as well as teaching staff at the junior high school level in Lebak Regency are not in accordance with the standard. While the results of the analytical network process (ANP) on alternative policies for verification of DAPODIK's accurate data (0.433), Making Legal Umbrella for the Technical Implementation of DAK Fiscal (0.256), Institutional (0.322), Dapodic Operators (0.124), there is no legal umbrella for implementing DAK for education ( 0.305).