The study examines the conflict of interest that caused the push and pulls of the authority of the management of the Aceh special autonomy funds (DOKA) and the implications of the existing condition. The research uses a qualitative method with a case study approach. The results show that several factors cause the current situation, including, first, an effort to synchronize the development between the provincial and district/city governments. Second, the interest to gain power. Third, the desire to control the project or tender. Fourth, the budget absorption is not optimal. Fifth, the improper allocation of the use of special autonomy funds. Finally, no concrete arrangements in Law No. 11 of 2006, concerning the Government of Aceh. The implications arising from the conflict of interest are, first, the emergence of "little kings" in the second level regions. Second, it results in imbalances in development and community welfare. Third, it causes many abandoned buildings and asset obscurity. Fourth, the potential to cause horizontal conflicts between regional heads. Fifth, the transfer of corrupt practices from the provincial to district/city level, and vice versa. Finally, the dynamic over the management of special autonomy funds will continue between the provincial and district/city governments.
Volume 12 | Issue 2
Pages: 3049-3057
DOI: 10.5373/JARDCS/V12I2/S20201422