MENINJAU PRAKTIK AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DANA KAMPANYE

NITA, NITA (2024) MENINJAU PRAKTIK AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DANA KAMPANYE. S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk meninjau praktik akuntabilitas dan transparansi laporan keuangan dana kampanye partai politik. Hal ini muncul seiring adanya aliran dana selama proses kampanye dari calon legislatif partai politik dalam realisasi pelaksanaan di pemilu 2019 menjadi dasar peneliti meninjau secara mendalam dengan kajian pendekatan kualitatif berbasis studi kasus. Subjek penelitian ini diambil secara purposive sampling dengan kriteria informan berkompeten terkait penyusunan, pengelolaan dan pengungkapan dana kampanye dengan objek penelitian praktik laporan dana kampanye. Pengumpulan data dilakukan dengan data primer dari hasil wawancara terbuka dengan 4 informan utama, 2 informan kunci dan 2 informan tambahan yang memiliki nilai saturasi. Teknik analisis data menggunakan data interaktif dari tahap triangulasi daya yang dimodifikasi dengan analisis spiral Creswell. Hasil penelitian menunjukkan bahwa, Praktik akuntabilitas dalam pelaporan keuangan dana kampanye partai politik masih dianggap formalitas belaka oleh sebagian calon legislatif. Padahal, laporan tersebut seharusnya menjadi alat ukur kinerja dan pertanggungjawaban atas penggunaan dana kampanye secara akuntansi. Transparansi keuangan dana kampanye dari pengungkapan LADK, LPSDK, dan LPPDK juga penting dalam menentukan kredibilitas calon legislatif. Meskipun, banyak laporan keuangan dana kampanye cenderung tidak mencerminkan aktivitas kampanye yang sebenarnya dan hanya sebagai bentuk kepatuhan dalam memberikan informasi dokumentasi persyaratan sesuai standar PKPU 18/2023 dalam mengikuti pemilu. This study aims to review the practice of accountability and transparency of political party campaign fund financial reports. This emerged along with the flow of funds during the campaign process from political party legislative candidates in the realization of the implementation in the 2019 election as the basis for researchers to review in depth with a qualitative approach based on case studies. The subjects of this study were taken by purposive sampling with the criteria of competent informants related to the preparation, management and disclosure of campaign funds with the object of research being campaign fund reporting practices. Data collection was carried out with primary data from the results of open interviews with 4 main informants, 2 key informants and 2 additional informants who had saturation values. The data analysis technique used interactive data from the power triangulation stage modified by Creswell's spiral analysis. The results of the study show that, Accountability practices in reporting political party campaign fund finances are still considered mere formalities by some legislative candidates. In fact, the report should be a measure of performance and accountability for the use of campaign funds in accounting. Transparency of campaign fund finances from the disclosure of LADK, LPSDK, and LPPDK is also important in determining the credibility of legislative candidates. However, many campaign fund financial reports tend not to reflect actual campaign activities and are only a form of compliance in providing documentation information on requirements according to the PKPU 18/2023 standards in participating in elections.

Item Type:	Thesis (S2)
NIM/NIDN Creators:	55521120015
Uncontrolled Keywords:	Akuntabilitas, Transparansi, Keuangan dana kampanye, partai politik. Accountability, Transparency, Campaign finance, political parties.
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	SUTRA DEWANGGA
Date Deposited:	11 Feb 2025 05:25
Last Modified:	11 Feb 2025 05:25
URI:	http://repository.mercubuana.ac.id/id/eprint/94105

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