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Analisis Yuridis Pengelolaan Dana Otonomi Khusus di Provinsi Aceh berdasarkan Undang-Undang Nomor 11 Tahun 2006 tentang Pemerintahan Aceh
Abstract
Regional government performance of Indonesia is conducted through decentralized power of central government by authorizing the autonomy to regulate and arrange for self-household, either in general, special, or special autonomy. The types of autonomy give certain colour in performance of regional government through special authorities to specific region, not to others, such as special autonomy of Aceh Province based on the law No. 11/2006 regarding the Aceh Government. The special autonomy given to Province of Aceh based on the law No. 11/2006 regarding Aceh Government, is a strategic value of policy to improve the public servis, and acceleration of development, and empowerment to all people of Aceh with opportunity of more flexible independence to manage the existing sources. To implement the Special Autonomy of Aceh Province, government gives the financial sources such as income and costing, including authority of special autonomy fund is directed to enact the public service. Therefore, the successful implementation of public interest service need public management run by institusions and systhematized official and directed-goals. The presence of budget in government performance, originally has important meaning as planning tool, control tool, fiscal tool, political tool, performance and measurement tool, and motivation tool. To remember the importance of budget in government performance, the special fund of Aceh Province autonomy should be managed carefully by vision of “ Good Financial Governance” through reform of administration, eitherinstitutionally or managerially on public affairs. In addition to reform of institution an reform of management in public sector, there should be also advance reform to include the financing reform, budgeting reform, accounting reform, audit reform, and financial management reform. The improvement of financial managing system is needed for transparent management of public money in parallel with meaning of democracy on concept of value for money in order to create the accountability of public. 087005066
After the implementation of regional autonomy reforms focused on provincial autonomy in establishing their own households. According to the concept of autonomy is divided into three autonomous ordinary, special autonomy and autonomy, which is emphasized in Article 18, 18A and 18B of the 1945 Constitution. Reasons for granting the status of special autonomy in Aceh, one of which was to eliminate the GAM movement which aims to separate itself from the Homeland. Granting autonomy status is determined through of the Helsinki MoU is transformed in Law No. 11 of 2006. The method used is the juridical normative. This research approach statutory (statute approach), approach the case (case approach). Based on the analysis conducted found that the existence of the MoU are set forth in the Law. 11 The year 2006 is a manifestation lifting values into privilege in Aceh, as well as adding some other peculiarities such as local politics. Aceh has a specificity and privileges in Law No. 11 In 2006, the emblem and flag of determining the area.
This study aims to analyze the mechanism of management and utilization of special autonomy funds in Bener Meriah Regency after the enactment of Qanun Aceh Number 2 of 2013 and to know how the pattern and proportion of allocation of special autonomy funds to priority programs/activities in achieving special autonomy goals. This research is a qualitative descriptive research. Data collection techniques were observation, documentation and semi-structured interviews of the regency apparatus work unit (SKPK) of Otsus fund managers, which then analyzed using interactive data analysis method, furthermore to convince the validity of the data used triangulation technique. The results showed that the transfer mechanisms showed significant changes, higher levels of activity completion, allowing more diverse and strategic programs / activities to suit local needs. But it can also lead to the selection of activities that are not controlled / strategic if not well planned. The effectiveness of the management of a good Otsus fund needs to be accompanied by clear and binding regulations or rules as a need to realize accountability in the management of special autonomy funds.Keywords: Management and utilization analysis, special autonomy fund, allocation pattern.Abstrak Penelitian ini bertujuan untuk menganalisis mekanisme pengelolaan dan pemanfaatan dana otonomi khusus di Kabupaten Bener Meriah pasca pemberlakuan Qanun Aceh Nomor 2 Tahun 2013 dan mengetahui bagaimana pola dan proporsi pengalokasian dana otonomi khusus pada program/kegiatan prioritas dalam mencapai tujuan otonomi khusus (otsus). Penelitian ini merupakan penelitian deskriptif kualitatif. Teknik pengumpulan data berupa observasi, dokumentasi dan wawancara semi terstruktur terhadap satuan kerja perangkat kabupaten (SKPK) pengelola dana otsus, yang kemudian dianalisis menggunakan metode analisis data interaktif. Selanjutnya untuk meyakinkan validitas data digunakan teknik trianggulasi. Hasil penelitian menunjukkan bahwa mekanisme transfer menunjukkan perubahan yang signifikan, tingkat penyelesaian kegiatan yang lebih tinggi, memungkinkan adanya program/kegiatan yang lebih beragam dan strategis sesuai kebutuhan daerah. Tetapi juga dapat mengakibatkan terjadinya pemilihan kegiatan yang tidak terkendali/strategis jika tidak direncanakan dengan baik. Efektivitas pengelolaan dana Otsus yang baik perlu disertai dengan regulasi atau aturan-aturan yang jelas serta mengikat sebagai suatu kebutuhan guna mewujudkan akuntabilitas dalam pengelolaan dana otonomi khusus.
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