<![CDATA[This study evaluates the performance and contribution of the Non-Physical Special Allocation Fund for Women and Children Protection (DAK NF PPA) in supporting protection services for women and children who are victims of violence at the subnational level in Indonesia. Although the government has sought to strengthen service delivery through fiscal transfers, empirical evidence on the effectiveness of this funding mechanism remains limited. The study addresses this gap by evaluating the contribution of DAK NF PPA to local service delivery and identifying the institutional and implementation factors that shape its performance. The study employs an explanatory sequential mixed-methods design. The first phase involved analyzing secondary data, including budget execution reports, rapid assessments, implementation records, and institutional data, to assess program performance. The second phase used in-depth interviews to further explain these findings and examine the contextual, institutional, and implementation factors influencing service outcomes. The evaluation uses the Organization for Economic Cooperation and Development–Development Assistance Committee (OECD-DAC) criteria of relevance, effectiveness, efficiency, impact, and sustainability. The findings indicate that DAK NF PPA supports victim assistance, cross-sectoral coordination, and basic protection services.However, comprehensive service coverage remained limited in 2025, with only 42.04% of child victims and 45.46% of women victims receiving comprehensive services, highlighting a persistent gap between policy targets and implementation outcomes. Institutional capacity constraints within local technical service units (UPTD PPA) continue to limit the delivery of comprehensive services. This study contributes to the literature on public finance and service delivery by highlighting the importance of strengthening local institutional capacity and aligningfiscal transfers with measurable service outcomes]]>
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