Arsyad, Muhammad (2024) Analisis Kepatuhan Pelaporan Dana Kampanye Peserta Pemilu Tahun 2024. Simposium Nasional Akuntansi Vokasi (SNAV) XII, 12 (1). pp. 386-395. ISSN 2579-5031
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Abstract
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
Item Type: | Article |
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Subjects: | H Social Sciences > HG Finance |
Divisions: | Jurusan Akuntansi > D4 Akuntansi Manajerial |
Depositing User: | Muhammad Arsyad, S.E., M.Si., Ak |
Date Deposited: | 04 Jan 2025 08:38 |
Last Modified: | 04 Jan 2025 08:38 |
URI: | https://repository.poliupg.ac.id/id/eprint/11012 |