<![CDATA[Special autonomy refers to the authority granted to certain provinces based on their unique characteristics and special status. The subjects of this research are the provinces of Aceh, Yogyakarta, Papua, and West Papua. Previous studies indicate that special autonomy funds have not been utilized efficiently, resulting in suboptimal benefits for society. Therefore, this study aims to analyze the efficiency of special autonomy implementation in each province and compare the efficiency performance across provinces receiving special autonomy status. The research employs Data Envelopment Analysis (DEA) and one-way ANOVA methods. The findings show that Yogyakarta achieved the highest efficiency level, with a score of 0,998, while West Papua recorded the lowest efficiency score at 0.965. In Aceh, two regencies consistently achieved efficiency, whereas in Yogyakarta, Papua, and West Papua, three regencies/cities consistently achieved efficiency. These findings indicate disparities in the effectiveness of special autonomy fund management across provinces and highlight the importance of strengthening fiscal governance and regional policy evaluation to improve the effectiveness of special autonomy implementation.]]>
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