PANDANGAN PENGURUS PARTAI TERHADAP TRANSPARANSI DAN AKUNTABILITAS DALAM PELAPORAN KEUANGAN PARTAI POLITIK

Abstract

This research is meant to understand how the comprehension of the officials of political party to the financial reporting of the political party. Moreover, it is continued with the discussion about the comprehension of transparency and accountability principles in the financial reporting of political party. The object of this research is the Branch Representative Council of Partai Demokrasi Indonesia Perjuangan (PDIP) and Badan Kesatuan Bangsa dan Politik (Bakesbangpol) of Mojokerto City. The qualitative method has been carried out by using the phenomenology approac; the data collection technique has been carried out by performing interview, documentation, and direct observation. The result of the research shows that: The comprehension of the official of political party on the DPC PDIP Mojokerto City to the financial reporting obligation is in accordance with the Regulations Number 2 of 2011 is relatively very low. The Branch Representative Council of PDIP Mojokerto City does not present too the financial reporting in accordance with article 39 the Regulations Number 2 of 2011 about political party. The transparency and accountability aspect has shown that the political party has not prepared the financial statement which can meet the criteria. Keywords: Comprehension, Financial Reporting, Transparency and Accountability.