Fiscal Justice under Asymmetric Decentralization: Accountability in the Management of Special Autonomy Funds in Papua
This article critically examines the legal accountability in the use of Special Autonomy Funds in South Papua, Indonesia. Despite a statutory structure governing public financial management, empirical outcomes reveal persistent inefficiencies, poor fiscal absorption, and widespread public mistrust. Using a normative-empirical method, this study combines doctrinal analysis with field data from Asmat Regency, one of the primary beneficiaries of these funds. Results show that financial mismanagement, delayed reporting, limited community oversight, and weak enforcement have hindered effective fund
