AbstrakPenelitian ini menganalisis dampak fiskal Otonomi Khusus (Otsus) Provinsi Papua, Papua Barat, dan Aceh terhadap efisiensi pemberian layanan publik, serta implikasinya pada pertumbuhan PDRB per kapita, dengan metode Data Envelopment Analysis (DEA) dan model estimasi Dynamic Generalized Method of Moment (DGMM). Hasil penelitian menunjukkan, bahwa di tingkat provinsi dan kabupaten/kota, penerimaan Otsus berpengaruh negatif pada efisiensi belanja pendidikan, kesehatan, dan infrastruktur publik, namun terhadap efisiensi belanja layanan umum dan layanan publik lainnya berdampak positif di tingkat provinsi, dan berdampak negatif secara terbatas pada tingkat kabupaten/kota. Di tingkat provinsi, efisiensi pada semua jenis belanja publik berdampak positif terhadap pertumbuhan PDRB per kapita, sementara di level kabupaten/kota, efisiensi belanja pendidikan, kesehatan, dan infrastruktur publik berdampak positif terhadap pertumbuhan PDRB per kapita, kecuali efisiensi belanja layanan umum dan layanan publik lainnya berpengaruh negatif terhadap pertumbuhan PDRB per kapita.Kata kunci: Dampak Fiskal, Otonomi Khusus, Efisiensi, Pemberian Layanan Publik, PDRB per Kapita AbstractThis study evaluates the fiscal impact of Special Autonomy in Papua, West Papua and Aceh Provinces on the efficiency of public services delivery and its implications on the growth of GRDP per capita through Data Envelopment Analysis (DEA) and Dynamic Generalized Method of Moment (DGMM) method. The results show that, both at the provincial and district/city level, the Special Autonomy revenue has a negative effect on the efficiency of education, health and public infrastructure spending; but its impact on the efficiency of general and other public services spending is positive at provincial level and limited negative effect at district/city level. At the provincial level, efficiency in all types of public service spending has a positive impact on the growth of GRDP per capita. At the district/city level, on the other hand, the efficiency of education, health, and public infrastructure spending has a positive impact on GRDP per capita growth, except for the efficiency of general and other public services spending, which influence negatively GRDP per capita growth.Key words: Fiscal Impact, Special Autonomy, Efficiency, Public Service Delivery
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