Penerapan Audit Kepatuhan Terhadap Transparansi Dana Kampanye Partai X Kota Y Dalam Pemilihan Umum
DOI:
https://doi.org/10.61722/jiem.v2i8.2150Keywords:
campaign finance report; compliance audit; general election; transparencyAbstract
This study was conducted to obtain the level of compliance and transparency of Political Parties in the examination of campaign funds, by selecting objects at Party X in City Y. A descriptive qualitative approach was used to analyze various aspects of compliance, including understanding regulations, recording transactions, and reporting campaign funds. The findings of this study indicate that Party X in City Y has not fully understood the General Election Commission Regulation (PKPU) Number 18 of 2023 related to campaign finance reporting. This results in a lack of transparency of receipts and expenditures. Thus, increasing transparency over political party campaign finance reports is not only a legal imperative, but also an investment in maintaining the integrity of a healthy and strong democracy.
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