The Role of Special Autonomy Funds (Otsus) in Improving the Human Development Index (HDI) of Aceh (Panel Data Study 2015–2024)

Authors

  • Mutiara Shifa Teuku Umar University
  • Sri Rosmiati Sani Teuku Umar University
  • Saiful Badli Teuku Umar University
  • Muhammad Rahmat Hidayat Teuku Umar University

DOI:

https://doi.org/10.55927/ijar.v4i11.15776

Keywords:

Special Autonomy Funds, Human Development Index, Regional Development, Panel Data, Fixed Effect Model

Abstract

This study examines the effect of the Special Autonomy Fund (Otsus) on the Human Development Index (HDI) in Aceh during 2015–2024 using panel data from 23 districts/cities and a Fixed Effect Model (FEM). The analysis includes Otsus funds, education expenditure, health expenditure, and regional investment as independent variables. The findings indicate that Otsus funds significantly improve HDI, with varying impacts across regions. Education and health spending further strengthen this effect, highlighting the importance of effective and targeted budget allocation. The study provides insights for improving the management of Otsus funds to support sustainable human development in Aceh.

Downloads

Download data is not yet available.

References

Baltagi, B. H. (2021). Econometric Analysis of Panel Data (6th ed.). Springer.

Badan Pengelola Keuangan Aceh (BPKA). (2023). Laporan Realisasi Dana Otonomi Khusus Aceh 2015–2022. Pemerintah Aceh.

Badan Pusat Statistik (BPS). (2024). Indeks Pembangunan Manusia Provinsi Aceh 2015–2024. BPS Provinsi Aceh.

Bappeda Aceh. (2023). Rencana Pembangunan Jangka Menengah Aceh (RPJMA) 2023–2027. Pemerintah Aceh.

Firdaus, M., & Siregar, H. (2020). Fiscal decentralization and human development: Evidence from Eastern Indonesia. Economic Development Journal, 12(2), 115–128.

Gujarati, D. N., & Porter, D. (2014). Basic Econometrics (5th ed.). McGraw-Hill.

Hsiao, C. (2014). Analysis of Panel Data (3rd ed.). Cambridge University Press.

Iskandar, A. (2022). Governance quality and fiscal autonomy: Case study of Aceh’s Special Autonomy Fund. Indonesian Journal of Regional Studies, 8(1), 41–58.

Kuncoro, M. (2022). Ekonomi Pembangunan Daerah: Teori, Kebijakan, dan Aplikasi. UPP STIM YKPN.

Mardiasmo. (2018). Akuntansi Sektor Publik. Andi Offset.

Oates, W. E. (1972). Fiscal Federalism. Harcourt Brace Jovanovich.

Pratama, F. (2020). Dampak fiskal desentralisasi terhadap pembangunan manusia di Indonesia. Jurnal Ekonomi dan Kebijakan Pembangunan, 9(2), 123–139.

Rahmawati, S. (2021). Pengelolaan Dana Otsus dan implikasinya terhadap kesejahteraan di Papua dan Aceh. Jurnal Keuangan Daerah Indonesia, 5(3), 201–220.

Rodden, J. (2019). Fiscal decentralization and the quality of governance: International evidence. World Development, 122, 218–231.

Sari, D. P., & Hutomo, R. (2020). Evaluasi efektivitas Dana Otonomi Khusus terhadap pembangunan manusia di Papua. Jurnal Ekonomi dan Pembangunan Indonesia, 20(1), 33–49.

Todaro, M. P., & Smith, S. C. (2020). Economic Development (13th ed.). Pearson Education.

UNDP. (2020). Human Development Report 2020: The Next Frontier – Human Development and the Anthropocene. United Nations Development Programme.

Wooldridge, J. M. (2020). Introductory Econometrics: A Modern Approach (7th ed.). Cengage Learning.

Yusuf, M. (2019). Evaluasi efektivitas penggunaan Dana Otonomi Khusus di Provinsi Aceh. Jurnal Pembangunan Aceh, 7(2), 88–104.

Published

2025-11-30

How to Cite

Shifa, M., Sani, S. R. ., Badli, S. ., & Hidayat, M. R. . (2025). The Role of Special Autonomy Funds (Otsus) in Improving the Human Development Index (HDI) of Aceh (Panel Data Study 2015–2024) . Indonesian Journal of Advanced Research, 4(11), 2437–2450. https://doi.org/10.55927/ijar.v4i11.15776