Abstract:

Special autonomy fund is the revenue of the Acehnese government allocated for funding development, especially the development and maintenance of infrastructure, empowering people’s economy, reducing poverty, and funding educational, social, and health sectors. From the realization of the special autonomy fund over a decade-long period from 2008 through 2017, a total sum of Rp56.938 trillion was received by Aceh Province, with an average of Rp5.693 trillion received per annum. The study found: (1) the analytic hierarcy process of the special autonomy funding is multi-criteria; research results indicate development of high-quality human resources as topping the priority list with a weight of 0.135, followed by regional taxes and levies (0.125), investment fund (0.122), public facilities development (0.111), regional regulations concerning regional finances (0.110), and special autonomy fund (0.110); (2) the policy on the special autonomy funding is focused primarily on the improvement of the skills and quality of human resources; and (3) prioritization is commenced from regional own-source revenue to three-pillar fund, to industry and investment interest. It is suggested that the government should prioritize high-quality human resource development program over efficiency and productivity program as well as interest policy. An in-depth study is also required to assist the private sector and stakeholders in making informed decisions concerning special autonomy funding development.