Analisis Kepatuhan Pelaporan Dana Kampanye Peserta Pemilu Tahun 2024
Keywords:
Compliance, Reports, Campaign Funds, ElectionsAbstract
This research aims to analyze the compliance of election participants in reporting campaign finance reports. The population are auditors who work at public accounting firms in Makassar, who have carried out audit assignments on campaign finance reports for election participants in 2024, a total of 63 auditors and 25 auditors as a sample. The data analysis method used is descriptive qualitative. Data collection techniques were carried out through interviews and questionnaires. Based on the results of the research conducted, it can be seen that the reporting of campaign funds for election participants in 2024 does not fully comply with General Election Commission (PKPU) regulations No. 18 of 2023. This shows that campaign finance reports do not yet embody the principles of legal certainty, accountability and transparency, as expected by the public. Submission of campaign finance reports is still limited to fulfilling administrative requirements for election participants. The campaign finance reports submitted are only normative in nature and do not reflect reality due to the practice of clientelism in general elections in Indonesia and there are no strict sanctions for election participants whose campaign finance reports are not compliant
References
Alifia (2022) ‘Pemilihan Umum Sebagai Wujud Pelaksanaan Demokrasi Di Indonesia’, Jurnal Pendidikan Dasar Dan Sosial Humaniora (JPDSH), 1(3), pp. 345–352.
Allen, N. (2015) ‘Clientelism and the personal vote in Indonesia’, Electoral Studies, 37, pp. 73–85. Available at: https://doi.org/10.1016/j.electstud.2014.10.005.
Brown, R.L. and Martin, A.D. (2015) ‘Rhetoric and reality: Testing the harm of campaign spending’, New York University Law Review, 90(4), pp. 1066–1094.
Detiknews (2023) ‘KPU Bakal Batalkan Status Peserta Pemilu Parpol Tak Lapor Dana Kampanye’.
Dianawati (2024) ‘Analisis Akuntansi Pemilu Dalam Pelaporan Dana Kampanye Guna Meminimalisir Potensi Salah Saji’, Jurnal Proaksi, 11(1), pp. 167–183.
DPR-RI (2017) Undang Undang Republik Indonesia No 7 Tahun 2017 Tentang Pemilu. Republik Indonesia.
Ellya Noorlisyati, S.W. (2023) ‘PERSEPSI Kolaborasi antara PPPK dan IAPI Ajak Seluruh Akuntan Publik Refleksi Akhir Tahun dan Bersiap untuk Audit Dana Kampanye’, Kementerian Keuangan Republik Indonesia. Jakarta.
Kemitraan (2024) ‘Press Release - Buruknya Akuntabilitas Laporan Dana Kampanye Problem Serius Pengaturan Penegakan Aturan dan Komitmen para Capres-Cawapres’, 18 January.
KPU-RI (2023a) Pedoman Teknis Pelaksanaan Audit Laporan Dana Kampanye Peserta Pemilihan Umum. Republik Indonesia.
KPU-RI (2023b) Pedoman Teknis Pelaporan Dana Kampanye Pemilihan Umum. Republik Indonesia.
KPU-RI (2023c) Peraturan Komisi Pemilihan Umum Nomor 18 Tahun 2023 Tentang Dana Kampanye Pemilihan Umum., Komisi Pemilihan Umum. Republik Indonesia.
KPU-RI (2024) ‘Rilis KPU Penyampaian Laporan Awal Dana Kampanye (LADK) Partai Politik Peserta Pemilihan Umum Tahun 2024 Tingkat Pusat.pdf’, Berita KPU, p. 1.
Media Indonesia (2023) ‘Pentingnya Transparansi Dana Kampanye Parpol Jelang Pemilu 2024 Media Indonesia’, Media Indonesia, 4 February, p. 1.
Muammad Arsyad (2024) ‘Analysis of Fulfillment of Auditor Requirements in Conducting Audits of Election Participants’ Campaign Fund Reports’, AKUNSIKA: Jurnal Akuntansi dan Keuangan, 5(2), pp. 1–10.
Prasetyo, W. (2019) ‘Optimalisasi Bekerjanya Pengungkapan Dana Kampanye sebagai Strategi Pencegahan Politik Uang’, Jurnal Antikorupsi , 5(1), pp. 15–27.
Prayudi (2023) ‘Transparansi Pelaporan Dana Kampanye Wujud Demokrasi Yang Substantif’, Pusat Analisis Keperlemenan Bidang Keahlian DPR RI, XV(16), pp. 6–10.
Ramadhan (2023) ‘Faktor-Faktor yang Mempengaruhi Kualitas Audit Dana Kampanye Partai Politik’, Jurnal Pendidikan Tambusai, 7, pp. 26930–26943.
Ramadhan, M.N. (2019) ‘Klientelisme sebagai Perilaku Koruptif dan Demokrasi Banal’, Integritas : Jurnal Antikorupsi, 5(1 SE-Articles), pp. 169–180. Available at: https://doi.org/10.32697/integritas.v5i1.379.
Sugiono (2013) Metode Penelitian Kuwantitatif, Kulitatif dan RD. 19th edn. Bandung: Alfabeta.
Sugiwa (2015) ‘Audit Laporan Dana Kampanye Di Provinsi Bali Pada Pemilu Legislatif 2014’, Ekonomi dan Bisnis, 14(1), pp. 35–40.
Wildan, M. (2023) ‘Dana Kampanye Harus Diaudit Akuntan’, DDTC News, p. 1.
Downloads
Published
How to Cite
Conference Proceedings Volume
Section
License
Copyright (c) 2024 Muhammad Arsyad
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
