<![CDATA[The Special Autonomy Fund (Dana Otonomi Khusus/Otsus) is a fiscal instrument designed to accelerate development and improve the welfare of communities in Papua. The substantial fiscal support provided through this mechanism requires transparent and accountable management, particularly when the funds are allocated to basic infrastructure development that directly affects the quality of public services. This study aims to analyze the transparency and accountability of Special Autonomy Fund management in supporting basic infrastructure development in Teluk Bintuni Regency. The study employs a qualitative approach using a literature review and document analysis. Data sources include scientific articles, regulations, policy documents, budgetary documents, and official information from government institutions and audit bodies. The data were analyzed thematically by identifying information related to management mechanisms, budget transparency, accountability, oversight, and the utilization of funds for infrastructure development. The findings indicate that the regulatory framework provides a foundation for strengthening transparency and accountability in regional financial management. In Teluk Bintuni Regency, the allocation of Special Autonomy Funds and Additional Infrastructure Funds demonstrates fiscal capacity that can support regional development. However, the literature on Special Autonomy Fund management in Papua indicates that information transparency, oversight, public participation, and consistency in accountability remain important areas requiring further strengthening. This study emphasizes that the success of the Special Autonomy Fund is determined not only by the amount of funding allocated but also by the transparency of the budgeting process, the quality of oversight, the accuracy of fund allocation, and the alignment between expenditure and community infrastructure needs.]]>
