Abstract

Purpose: This study aims to analyze the vulnerability and resilience of the national economy in Aceh Province during the Special Autonomy period. Factors affecting Aceh's economic vulnerability will be carefully discussed in the context of the implementation of Special Autonomy.   Theoretical Reference: This study investigates corruption practices in Aceh Province using the Fraud Triangle Theory perspective, which identifies three key factors that influence corrupt behavior: pressure, rationalization, and opportunity. The research reveals that Aceh, as an autonomous region, has complex dynamics of corruption.   Method: Both internal and external pressures, including economic and political factors, drive corrupt actors to seek opportunities for personal gain. Furthermore, the rationalization of corrupt actors, such as economic dissatisfaction or loose ethical justifications, plays a crucial role in legitimizing their corrupt actions. External factors, primarily the opportunity, play a pivotal role in facilitating corruption practices in Aceh. The existence of the Aceh Special Autonomy Fund (DOKA) provides opportunities for corrupt practices, especially when strong oversight mechanisms are lacking.   Results and Conclusion: This study highlights that the available opportunities influence individuals' choices in dealing with internal pressures and rationalizations, in line with the Fraud Triangle Theory. Therefore, corruption prevention and intervention efforts need to focus on reducing opportunities for individuals to engage in corrupt activities.   Implication of Research: The research findings provide valuable insights into the factors influencing corruption in Aceh and serve as a basis for further efforts to mitigate corrupt practices in the region. During the Special Autonomy period, Aceh faced various economic challenges and threats, including vulnerability to changes in global economic conditions, dependence on certain economic sectors, and potential economic inequalities. These factors create economic vulnerabilities that need to be addressed.   Orginality Value: This study will also discuss measures to strengthen Aceh's national economic resilience. Resilience-strengthening measures include economic diversification, human resource development, as well as increased cooperation between the government, private sector, and society. The results of this study will provide valuable insights into efforts to improve Aceh's national economic resilience during the Special Autonomy period. This information can be used as a basis for more effective and sustainable policy planning in improving Aceh's economic conditions.

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