Title:
THE DEVELOPMENT OF ACEH’S SPECIAL AUTONOMY FUND OVER 15 YEARS (2008-2022)

Authors:
Adnan Bensaadi, Indonesia

Abstract:
The legal basis for the special autonomy fund of Aceh is Undang-Undang No. 11 of 2006 concerning the Aceh Government. The special autonomy fund of Aceh is a Central Government fund given to the Aceh Government as a source of revenue given to the Aceh Revenue and Expenditure Budget (APBA). The research method used in this study is a library study by collecting documents relating to the special autonomy fund of Aceh. The results of this study indicate that special autonomy funds of Aceh have amounted to Rp. 95,924 Trillion for 15 years provided by the Central Government with an average of Rp. 6.395 Trillion. The contribution of the special autonomy funds of Aceh to the APBA is an average of 51.57% annually, which means the APBA has a high dependence on special autonomy funds from the central government.