<![CDATA[The establishment of the Nusantara Capital City Authority (Otorita IKN) as a special regional government has produced a financial management authority construction that departs from the general pattern stipulated in Article 6 paragraph (2) of the State Finance Law, raising the question of whether this construction constitutes a legal deviation or a justifiable special arrangement. This research aims to analyze the status of Otorita IKN as a special regional government, the construction of its financial management authority under Article 23 of the Capital City Law, and its implications for accountability and oversight mechanisms. This research employs normative legal research using a statute approach and a conceptual approach. Primary legal materials consisting of laws and Constitutional Court decisions were collected through literature study and analyzed qualitatively-descriptively through systematic and grammatical interpretation. The findings show that the specificity of Otorita IKN obtains constitutional legitimacy through Article 18B paragraph (1) of the 1945 Constitution and can be justified within the framework of asymmetric decentralization based on functional-administrative grounds. Its financial authority construction is sequential and staged rather than simultaneous, and therefore does not deviate from Article 6 paragraph (2) of the State Finance Law but constitutes a valid form of lex specialis. The research also finds that the transition to the second phase remains prospective, as it depends on the issuance of a Presidential Decree on the relocation of the capital. Regarding oversight, formal-administrative accountability has been fulfilled, although the substantive effectiveness of oversight by the President and the House of Representatives still requires strengthening.]]>
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