Phenomelogical Study on the Financial Performance and Accountability of Special Autonomy Fund Management in Education Sector at Papua Province

Abstract

Initially, Special Autonomy was perceived as huge gift for Papua people. Papua people have high expectation that Special Autonomy will elevate their living standard. Morover, in Undang-Undang Otonomi Khusus, emphasize on the basic rights of Papuans should be met. Furthermore, the vast amount of Special Autonomy fund causes even higher expectation. Yet, the fact says differently; almost all of the informants stated single voice that the perceived fact is not as high as what they expected. Fenomenology research is a study which is conducted at particular setting in a real live (natural setting) to investigate and understand phenomena. The findings related to financial performance reveal a concept as a set of law and regulation that shapes Special Autonomy fund management of Papua Province. The set of Special Autonomy Fund Management Regulation creates a financial model in special autonomy era consisting of four management functions that are strategic financial planning, the implementation of education program based on the education budget as mandated in Undang-Undang Otonomi Khusus, fund utilization report that has been made, and control/audit on the special autonomy fund management in education sector. Building compliance and control system implementation to be a culture is a necessity in financial management. Therefore, the implementation of compliance and control by audit organization toward financial management functions will be able to achieve value for money (effectiveness, efficiency, and economics) of the education budget. To more strengthen the culture of special autonomy of Papua, it needs to build knowledge and understanding on the financial performance as mandated in UU Otonomi khusus toward the government officers of Papua Province who manage the fund as well as construct a culture to manage the Special Autonomy for Papua Provinc