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SPECIAL AUTONOMY FUND AS IMPLEMENTATION OF SPECIAL AUTONOMY
POLICY IN ACEH
Febi Priska Litami
1*
, Achmad Lutfi
2
Faculty of Administrative Sciences, Universitas Indonesia, Indonesia
1,2
1
, achmad.lu[email protected]
2
ABSTRACT
The purpose of this study is to evaluate the implementation of the Special Autonomy Fund in Aceh, an
initiative that stems from decentralization policy reform in Indonesia that aims to promote regional
development and resolve armed conflicts in Aceh. Through the literature study method, this study
investigates the evolution of special autonomy policies, starting from the enactment of Law No.
22/1999 and Law No. 25/1999, to the ratification of Law No. 11 of 2006 concerning the Government
of Aceh, which marked the transition from centralist government to decentralization, giving Aceh
broad autonomy in various aspects of local life. Analysis of the data shows that the allocation of the
Special Autonomy Fund, which began in 2008 and will continue until 2027, fluctuated, with an
increase over the first 15 years followed by an anticipated gradual decline. The results of the study
confirm that the Government of Aceh has succeeded in realizing most of the allocated funds, with
emphasis on infrastructure, economy, poverty reduction, as well as education, social, and health,
illustrating Aceh's effectiveness in using funds for development and community welfare. The study
concludes that the Special Autonomy Fund has become an effective policy instrument in supporting
Aceh's regional autonomy and sustainable development. These findings provide important implications
for policymaking in other regions with similar uniqueness in Indonesia, offering insight into how
asymmetric decentralization can be used as a tool for managing diversity within a unitary state.
Keywords : Special Autonomy; Asymmetric Decentralization; Special Autonomy Fund; Regional
Development; Public Policy
INTRODUCTION
The granting of special autonomy status in Indonesia is the result of the historical
evolution and national political context. It marks a decentralization strategy aimed at regions
with distinctive social, cultural, historical or economic characteristics. This initiative was first
recognized in the reform era, marked by the passing of Law No. 22/1999 on Regional
Government and UU No. 25/(1999) on the Financial Sharing between the Central and Regional
Governments, both of which triggered the transition from a centralized system of government to
a decentralized model, increasing regional authority. This autonomy process has gone through a
series of legislative adjustments and refinements, including the passing of the UU No.
32/(2004a) on Regional Government and UU No. 33/ (2004) on Financial Balance between the
Central and Regional Governments, with unchanged objectives: promoting regional
development and ensuring equitable distribution of national economic benefits to all regions in
Indonesia.
Special autonomy in Indonesia recognizes regional privileges in accordance with the
1945 Constitution, which affirms the recognition of special autonomous regions (Article 18B
Paragraph 1) and provides freedom of regional autonomy in addition to central government
affairs (Article 18 Paragraph 5). Furthermore, Article 18A Paragraph 1 of the 1945 Constitution
stipulates that the authority relationship between the central and regional governments must
respect regional diversity. This marks Indonesia's commitment to the principle of NKRI, which
presents the challenge of balancing local uniqueness with broad autonomy. (Negara, 2021).
Within the framework of the Unitary State of the Republic of Indonesia, four regions
have been granted special status with special autonomy: Yogyakarta, Aceh, Papua, and Jakarta.
Aceh, under Law Number 44 Year (Pemerintah Pusat, 1999b), Aceh is respected for its history
of struggle and cultural values, including religious activities, customs, education, and the
influence of ulama in local policy. Aceh's privileges were expanded through Law No. 18 of
(2001) which confirmed its status as Nanggroe Aceh Darussalam with an autonomous
government structure. This law was updated to Law No. 11/2006 following the agreement with
Special Autonomy Fund as Implementation of Special Autonomy Policy in Aceh
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the Free Aceh Movement, resulting in an asymmetrical form of decentralization that enshrined
Aceh in the configuration of the Republic of Indonesia while granting it both privileges and
responsibilities in promoting the welfare of the Acehnese people.
As part of the special autonomy policy, Aceh is allocated Special Autonomy Funds (Dana
Otsus) from the central government, in accordance with the provisions of Article 179 paragraph
(2) of Law No. 11/(2019). These funds are allocated to support development in various sectors,
including infrastructure maintenance, community economic improvement, poverty reduction, as
well as financing in the education, social, and health sectors. These funds are provided for 20
years, with the first 15 years providing 2% of the total National General Allocation Fund, and
the following 5 years at 1% of the same total fund. The allocation of these special autonomy
funds began in fiscal year 2008. From 2008 to 2027, the Aceh Special Autonomy Fund has been
and will continue to be allocated, with varying amounts each year, according to the established
scheme.
This study accentuates a profound understanding of the role of special autonomy in Aceh
and the utilization of its funds to foster good governance, accountability, and efficient fund
allocation towards achieving sustainable development objectives. By continuously considering
local dynamics and challenges, the government can tailor and formulate policies that are not
only responsive to the specific needs of the region but also ensure harmony and synergy with
broader national goals.
RESEARCH METHOD
This research uses a literature review method to analyze the implementation of the
Special Autonomy Fund in Aceh as part of the Special Autonomy Policy. This method was
chosen to enable in-depth research through the collection, evaluation and synthesis of various
relevant literature sources. The data collection process involved searching relevant academic
literature, journals, articles, books, and government documents, with the search focused on
works that specifically addressed the Special Autonomy Fund and its impact on development in
Aceh. Source evaluation was conducted to ensure the credibility and relevance of the data, with
critical analysis of the methodology, arguments and findings of the sources. Following the
evaluation process, the data was organized and analyzed to identify key themes, trends and
research gaps. This analysis provides insights into the application of the Special Autonomy
Fund in Aceh, the factors that influence its effectiveness, and the impact of this policy on social,
economic and political aspects. The results of this analysis will be used to form a
comprehensive narrative describing the dynamics of Special Autonomy Fund implementation in
Aceh and recommendations for future policy improvements. As such, this research aims to
make a significant contribution to the theoretical and practical understanding of the Special
Autonomy Fund as a policy instrument in Aceh.
RESULT AND DISCUSSION
The allocation of Special Autonomy Funds (Otsus) in Aceh is built on a strict and
structured set of legal regulations. This legal framework is founded first on Law No. 11/2006 on
the Governing of Aceh. Furthermore, the allocation also refers to Government Regulation No.
12/2019 on Regional Financial Management, which is listed in the State Gazette of the
Republic of Indonesia Year 2019 Number 24 and Supplement to the State Gazette of the
Republic of Indonesia Number 6322. This regulation is strengthened by the Minister of Home
Affairs Regulation No. 2019 (2011) The allocation of Special Autonomy Funds (Otsus) in Aceh
is built on a strict and structured set of legal regulations. This legal framework is founded first
on Law No. 11/2006 on the Governing of Aceh. Furthermore, the allocation also refers to
Government Regulation No. 12/2019 on Regional Financial Management, which is listed in the
State Gazette of the Republic of Indonesia Year 2019 Number 24 and Supplement to the State
Gazette of the Republic of Indonesia Number 6322. This regulation is strengthened by the
Minister of Home Affairs Regulation No.(2017), which establishes procedures for planning,
controlling and evaluating regional development, as well as evaluating and changing regional
Special Autonomy Fund as Implementation of Special Autonomy Policy in Aceh
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regulations related to long-term and medium-term development plans. At the regional level,
Aceh Qanun Number 9 of 2012 concerning the Aceh Long Term Development Plan 2012-2023
is the main basis (Rizky, 2023), which was subsequently revised through Aceh Qanun Number
10 of 2014, as an amendment to Aceh Qanun Number 1 of 2008 concerning Aceh Financial
Management (Rinaldy, 2023). This regulation was then detailed further in Aceh Qanun Number
1 of the Year (2018a), which is the third revision of Aceh Qanun Number 2 of 2008, regulates
procedures for the allocation of additional funds for oil and gas revenues and the use of the
Autonomy Fund (Mahdawi & Rustam, 2022).
The implementation of Special Autonomy in Aceh is a manifestation of the asymmetric
decentralization model, which was designed with the specific aim of promoting community
welfare and dealing with armed conflicts that previously required separation from an
independent unitary state. This decentralized model gives Aceh broader authority than other
provinces in Indonesia, in response to the unique needs and long history of conflict in the
region. This policy not only aims to improve the welfare of the people of Aceh through local
empowerment and economic development, but also as an effort to overcome and reintegrate
post-conflict society, promote peace, and maintain national integrity (Suharyo, 2018).
This asymmetric decentralization strategy is recognized as an effective approach in
accommodating the uniqueness of Aceh, which has a different historical, social and cultural
background from other regions in Indonesia (Sanur, 2020). This approach allows Aceh to have
its own policies and regulations in several aspects of government and social life, including the
implementation of Islamic law, which is an important part of Aceh's identity and traditions.
Thus, Aceh's Special Autonomy is an important example of how asymmetric decentralization
can be used as a tool to manage diversity within a unitary state, while maintaining national
unity and integrity (Sari & Andriyani, 2023).
The Special Autonomy implemented in Aceh gives significant authority to the provincial
government to manage and regulate its internal affairs, in accordance with the provisions of
Law Number 11 of 2006. As part of Special Autonomy, Aceh also receives a Special Autonomy
Fund, which is intended to support development and improving the welfare of the people of
Aceh. Provincial governments are responsible for using these funds efficiently and
transparently, in order to provide maximum benefits for their regions.
The Aceh Special Autonomy Fund can be used for Joint Programs and Activities, Aceh
Development Programs and Activities as well as Regency/City Development Programs and
Activities. The preparation of these programs and activities must be guided by the Special
Autonomy Fund Master Plan. Aceh development programs and activities receive a fund
allocation of at least 60% (sixty percent) and a maximum fund allocation for Regency/City
development programs and activities of 40% (forty percent). These two allocations are made
after deducting the cost allocation for Joint Programs and Activities. In the allocation of funds
for the Aceh Development Program and Activities, 1% (one percent) of the funds is allocated
for the development of the capital of Aceh. All types of Programs and Activities mentioned are
included and budgeted in the Aceh Government Work Plan (RKPA), APBA General Policy
(KUA), Provisional Budget Priorities and Ceilings for the Aceh Revenue and Expenditure
Budget (PPAS ABPA), Aceh Apparatus Work Unit Work Plan and Budget ( RKA SKPA), and
SKPA Budget Implementation Document (DPA SKPA).
Any wealth or assets arising from Joint Programs and Activities which are the business or
authority of the Regency/City Government become assets/assets and are recorded in the
Regency/City Government inventory list. The wealth or assets are budgeted for the type of
expenditure on goods and services with a detailed expenditure account in accordance with the
final purpose for which the goods or services are intended. The wealth or assets in question
must be detailed in the list of recipients decided and determined based on the DPA-SKPA or
DPPA-SKPA.
In the context of regional financial management, Aceh Governor Regulation Number 22
of the Year (1999c) regulates in detail the Technical Instructions for the Management of
Additional Oil and Gas Production Sharing Funds and Special Autonomy Funds (Hasil, 2019).
Special Autonomy Fund as Implementation of Special Autonomy Policy in Aceh
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In accordance with this regulation, the allocation of Special Autonomy Funds in Aceh is divided
into three main categories: Joint Programs and Activities, Aceh Development Programs and
Activities, and District/City Special Autonomy Fund Programs and Activities (DOKA). Joint
Programs and Activities, in particular, include projects run by the Aceh Government, where the
benefits and impacts are felt widely across districts/cities. This program was determined by the
Governor of Aceh based on recommendations provided by the Aceh People's Representative
Council (DPRA). As the implementing entity, the Aceh Working Unit (SKPA) is responsible for
implementing Joint Programs and Activities, with targets covering various aspects, including
health insurance, providing scholarships, assistance with education costs for orphans and/or the
poor, building or upgrading houses. habitable, as well as other programs and activities
determined by the Governor. This regulation reflects the Aceh Government's efforts to
distribute resources fairly and effectively, while ensuring that the benefits of the Special
Autonomy Fund are felt by all levels of society in various regions.
Meanwhile, Aceh Development Programs and Activities are focused on initiatives that
are considered priorities in the Aceh regional development context. This program targets
projects that have not been completed and are still really needed by the community. As a
concrete example of the Aceh Development Program and Activities is the initiative to develop
the capital of Aceh into a sustainable city. This sustainable development effort includes the
development of basic infrastructure such as clean water systems, sanitation and waste
management, public transportation infrastructure, green city development, as well as
implementing the smart city concept. In relation to financing, 1% of the total funds for the Aceh
Development Program and Activities are allocated specifically to support development projects
in the City of Banda Aceh. This fund is budgeted as a special transfer, increasing the allocation
of Regency/City Special Autonomy Funds (DOKA) intended for the City of Banda Aceh. This
approach shows the government's commitment to supporting sustainable development that does
not only focus on the physical aspects of the city, but also pays attention to social welfare,
environmental sustainability and technological progress. This strategy marks an important step
in Aceh's development efforts aimed at creating a better environment for current and future
generations.
DOKA Programs and Activities, which refer to Regency/City Development Programs
and Activities, are initiated by the local government in each Regency/City. Proposals for these
programs and activities are prepared with an indicative budget determined by the Governor of
Aceh on the recommendation of the Aceh People's Representative Council (DPRA). Proposed
programs and activities must receive joint approval from the Regency/City People's
Representative Council (DPRK) and must be submitted to the Aceh Regional Development
Planning Agency (Bappeda Aceh) within a maximum of seven days before the Regency/City
Development Plan Deliberation (Musrenbang RKPA). Furthermore, these programs and
activities were further discussed and approved in the Special Autonomy Development Planning
Conference (Musrenbang Otsus), which involved the Regency/City Government and the Aceh
Government Budget Team (TAPA).
There are two categories of programs and activities that can be proposed by the
Regency/City government: first, programs and activities related to the development or
maintenance of infrastructure, including other construction, which have a minimum budget
value of IDR. 500,000,000.00 (five hundred million rupiah) based on sub-activities. This
includes, but is not limited to, projects such as rehabilitation of uninhabitable homes and
completion of unfinished projects. Second, non-infrastructure or non-construction programs and
activities, also with the same minimum budget value, focus on achieving integrated targets
based on specific locations. For example, activities in the agricultural sector, such as developing
cocoa areas, may include costs for procuring seeds, fertilizer and training for farmers. Overall,
the structure and management mechanisms of DOKA Programs and Activities are designed to
ensure that funds and resources are allocated effectively, cover various development needs at
the local level, and are in accordance with the specific priorities and needs of each District/City
in Aceh.
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The allocation of Special Autonomy Funds (Otsus) for Aceh has been ongoing since the
2008 fiscal year and is scheduled to continue until 2027. There are variations in the budget
amount allocated by the central government for each annual period, in accordance with the
provisions outlined previously. To provide a clearer picture of the use of these funds, a
summary includes fund allocation, realization of use of funds, percentage of realization, as well
as analysis of budget growth and realization of Aceh Special Autonomy funds from 2008 to
2023 as follows.
Table 1 Summary of Allocation, Realization and Percentage of Realization of
Aceh Special Autonomy Funds 2008-2023
Special Autonomy Fund Allocation for Aceh 2008-2023
Year
Autonomy Funds
(IDR)
Realization
(IDR)
Realization
Percentage
2008
3.590.142.873.567
2.413.872.207.648
67,24%
2009
3.728.259.291.559
2.863.477.569.831
76,80%
2010
3.840.806.840.000
3.357.779.286.700
87,42%
2011
4.510.656.500.000
4.280.353.843.994
94,89%
2012
5.476.288.764.000
5.101.118.700.353
93,15%
2013
6.222.785.783.000
5.600.341.737.080
90,00%
2014
6.824.285.663.500
6.051.313.437.023
88,67%
2015
7.057.756.970.999
6.561.087.499.259
92,96%
2016
7.707.216.942.000
6.944.965.570.239
90,11%
2017
7.971.646.294.960
7.055.030.890.885
88,50%
2018
8.029.791.593.000
5.781.450.327.877
72,00%
2019
8.357.471.654.001
7.326.965.031.638
87,67%
2020
7.555.278.348.000
6.442.765.185.533
85,28%
2021
7.555.827.806.000
6.225.701.259.513
82,40%
2022
7.560.000.000.000
7.560.000.000.000
100,00%
2023
3.960.000.000.000
-
-47,62%
Average
6.246.763.457.787
-
-
Total
99.948.215.324.586
-
-
Source: BPKA, 2023 (Data has been reprocessed)
Referring to Table 1, it can be seen that throughout the 16 year period, the total special
autonomy funds that have been distributed by the Central Government to the Aceh Government
reached a significant value, namely around IDR 99.9 trillion. This variability in the amount of
fund allocation is based on the provisions contained in Law Number 11 of 2006 concerning
Aceh Government (UU PA), as explained in the previous paragraph. The following is the trend
Special Autonomy Fund as Implementation of Special Autonomy Policy in Aceh
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in special autonomy data budget allocations from 2008 to 2023.
Picture 1 Trends in Aceh Special Autonomy Fund Budget Allocations 2008-2023
Source: BPKA, 2023 (Data has been reprocessed)
As illustrated in Graph 2, it can be seen that the allocation of the Aceh Special Autonomy
Fund from 2008 to 2023 has experienced fluctuations. There was a significant increase in
funding allocations during the first 15 years, peaking around 2017. However, post that year, the
graph shows a consistent progressive decline in the amount of budget allocated. This decline
will be particularly sharp in 2023, which is consistent with adjustments to budget allocations as
regulated in Law Number 11 of 2006. According to this regulation, the Special Autonomy Fund
allocation is set to be 2% of the National General Allocation Fund for the first 15 years, and
reduced to 1% for the next five years, reflecting the adjustment seen in the downward trend on
the chart.
Picture 1.2 Trend in Percentage Realization of Aceh Special Autonomy Funds 2008-2022
Source: BPKA, 2023 (Data has been reprocessed)
In analyzing Graph 2 which displays the trend in the percentage of realization of the
Aceh Special Autonomy Fund from 2008 to 2022, it can be seen that there are variations in the
Special Autonomy Fund as Implementation of Special Autonomy Policy in Aceh
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level of fund realization each year. In general, the graph shows that the percentage of fund
realization tends to be stable with little fluctuation throughout the period under review. From
2008 to around 2012, there was a progressive increase in the percentage of realization,
indicating that the proportion of funds realized from the available allocation increased. After
this point, although there are several years of decline, the overall trend shows that the
realization percentage remains relatively high, with some peaks indicating years in which fund
realization was more optimal.
Approaching the end of the period, especially around 2022, there are indications that the
percentage of funds realized will decrease. However, there was no drastic decline indicating a
significant decline in the ability to realize funds. This shows that, even though the allocation of
funds has undergone adjustments as described in the applicable regulations, the Aceh
Government is still able to realize the majority of the funds allocated for development purposes
and improving welfare in the region. The trend line on the graph shows the general outline of
the percentage realization over the period, providing a useful visual representation of the
overall performance in terms of fund management and utilization. The conclusion that can be
drawn is that the Aceh Special Autonomy Fund has been managed in a manner that has allowed
consistent and adequate levels of realization for more than a decade.
CONCLUSION
This research examines the implementation of the Special Autonomy Fund in Aceh,
which is an integral part of Indonesia's asymmetric decentralization policy, aimed at
strengthening regional development and accelerating post-conflict recovery in Aceh. Using
literature study methods, this research traces the evolution of the special autonomy policy from
its enactment to its implementation, highlighting how legislative regulations, including Law no.
11 of 2006 and various derivative regulations have established a mechanism for the allocation
and distribution of Special Autonomy Funds. These funds are allocated to support various
development sectors in Aceh and are controlled by a series of regulations governing budget
management and supervision. From data analysis, it is revealed that the allocation of the
Special Autonomy Fund from 2008 to 2023 has experienced fluctuations, with significant
increases during the first 15 years and anticipated decreases in the last five years, in accordance
with the provisions of the applicable law.
The results of this study show that, despite allocation adjustments, the realization of
funds remains relatively high, indicating the effectiveness of the Aceh Government in utilizing
available funds for development and community welfare. This research confirms that the
implementation of the asymmetric decentralization model through the Special Autonomy Fund
has had a positive impact on development in Aceh, while emphasizing the importance of
continuous monitoring and evaluation to ensure efficient and transparent fund management. In
conclusion, the Special Autonomy Fund has served as an important policy tool in supporting
regional autonomy and sustainable development in Aceh, and this research provides valuable
insights for the formation of similar policies in other regions that have social, cultural and
historical uniqueness in the context of a unitary state.
To maximize the effectiveness of Aceh's Special Autonomy Fund, establishing a
comprehensive system for the meticulous monitoring and evaluation of the fund's distribution
and utilization is essential. This system should promote accountability and the efficient
application of funds. Transparency in fund management should be heightened, and community
engagement in the fund's governance processes should be encouraged to ensure development
efforts are closely aligned with the region's unique requirements. The administration in Aceh
must maintain a flexible approach to adapt to shifting developmental priorities, while ensuring
the consistency of policies across different government tenures. Drawing on successful
strategies from other regions with special autonomy could provide valuable insights.
Additionally, it is crucial to devise a strategic plan for the long-term deployment of the Special
Autonomy Fund, which should be periodically revised to reflect new developments, with the
aim of ensuring that the fund substantively supports sustainable growth and the prosperity of
Special Autonomy Fund as Implementation of Special Autonomy Policy in Aceh
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the Acehnese populace within the framework of Indonesia's sovereign state.
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