DESENTRALISASI FISKAL DI ACEH: TINJAUAN ATAS EFEKTIVITAS PENGELOLAAN DANA OTONOMI KHUSUS DAN DAMPAKNYA TERHADAP PEMBANGUNAN DAERAH

Abstract

This article analyzes the effectiveness of the Special Autonomy (Otsus) Fund management in Aceh and its impact on regional development. With a descriptive analysis, the study uses a qualitative approach to examine fiscal decentralization in Aceh, post-2006. The research examines how the Otsus funds are allocated and managed, and how much they have helped improve community welfare and infrastructure development. The findings show that despite the very large allocation of Otsus funds, challenges in transparency, accountability, and inter-agency coordination remain major obstacles. There have been significant positive affects in certain sectors, such as education and healthcare. It is concluded that improvements in oversight mechanisms and strategic planning are necessary for the Otsus funds to optimally support the achievement of special autonomy goals and the sustainable development of Aceh.