| Action | Cost (IDR) | Timeline | Expected Impact | |--------|------------|----------|-----------------| | Salary‑adjustment tier (5 % increase for teachers > 7 yr) | 0.9 bn | FY 2026‑27 | Reduce turnover to < 4 % | | Mentorship program (senior‑junior pairing) | 0.15 bn | Q3 2026 | Improve teaching quality score by 5 % | | Annual “Learning‑Days” (2 weeks) | 0.45 bn | FY 2026‑27 | Boost PD participation to 100 % |
