<![CDATA[Papua is one of the provinces with the largest budget in Indonesia through the Special Autonomy Fund mechanism, but the development paradox remains very real with high poverty rates and infrastructure lag. This study aims to analyze budget efficiency towards accelerated development in Papua viewed from the perspective of regional financial governance, with a normative juridical approach to the dynamics of Special Autonomy regulations post-Law Number 2 of 2021 and PMK Number 33 of 2024. The research method uses a qualitative descriptive-juridical approach with document analysis, literature study, and review of laws and regulations. The results of the study indicate that the fiscal architecture and implementation of Papua's special autonomy regulations face a paradox where the increase in the Special Autonomy Fund ceiling to 2.25 percent of the national DAU has not been followed by a proportional increase in institutional capacity; every 1 percent increase in the Special Autonomy Fund only contributes 0.198 percent to the Human Development Index (HDI) with widening disparities between regions, which from an administrative law perspective indicates a systemic violation of the principle of efficiency as required by Article 3 of Law Number 17 of 2003 concerning State Finance. Second, the factors inhibiting financial governance are structural and multidimensional, including weak human resource capacity of civil servants, fragmentation of planning between levels of government, dominance of operational expenditure, high Construction Cost Index, and the flypaper effect phenomenon which together create normative weaknesses in the form of legal vacuum, weak administrative sanctions, and low implementation of General Principles of Good Governance (AUPB).]]>
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