Abstract

Aceh as a special autonomous region can regulate and manage its own region. This authority is given by the central government through decentralization and deconcentration which is regulated in Law Number 23 of 2014 concerning Regional Government. As a special autonomous region, Aceh is given the freedom to establish political parties and manage Dana Otonomi Khusus (DOKA) (the Aceh Special Autonomy Fund) for the welfare of the Acehnese people, but Aceh is still ranked first as the poorest region at the Sumatera level, data obtained through the Central Statistics Agency (BPS). This research method uses normative research to examine and analyze local government policies on the Aceh Special Autonomy Fund (DOKA) with a conceptual approach. The results of this The results of this study conclude from the corruption case in Aceh and the first poverty, First that local political parties are the sectoral leaders of Aceh's special autonomy funds through legislative and executive seats in the Aceh region, special autonomy funds are misused through regional infrastructure development. Second, that the special autonomy funds are controlled by combatants of the Gerakan Aceh Merdeka (GAM) Free Aceh Movement through the collection of nangroe taxes which are deposited to the top officials of the Free Aceh Movement from funds for regional development planning and implementation.

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