AKUNTANSI PARTAI POLITIK
Abstract: Accounting for
Political Parties. Healthy political parties, credible and capable of running
the General Election held in a democratic, honest and fair is the capital of
democracy credible. Democracy is a credible government authorized the creation
of a solid and authoritative with effective control of the institution
legistalif. Credible democracy is not possible without transparency and clear
accountability mechanisms for the financing of political activities, both
financial and political party financing of the General Election. This financial
accountability requires transparency of financial accounting standards for
political parties, political party auditing guidelines, and the existence of
guidelines, regulations, and procedures for financial reporting on the
activities of the General Election campaign for political parties. One of the
major problems that arise are the accounting standards. In the meantime, the
existing accounting standards, namely Principle of Financial Accounting
Standards 45, the accounting standards made for non-profit organization that
Indonesia Institute of Accountants (IAI )is also used for political parties.
(PSAK) 45 is not sufficient to accommodate the characteristics of different
political parties with other nonprofit organizations. Therefore, this study
recommends a modification or specific guidelines for financial accounting
standard for political parties. This article we hope will encourage various
parties, in this Parliament, the Commission, the Supreme Court and the Association
of Accounting Indonesia to sit together and agree on specific accounting
standards for political parties including campaign funds. This paper hopefully
be a reference, although subject to change according to the Law on Political
Parties and Elections are currently being discussed in Parliament. Accounting
standards in this paper can be a reference to the new legislation. Reflecting
the general election of 2009 was the lack of management, accountability and
control of financing of political activities. Almost all political parties
having problems financing of political activities, including the financing of
legislative elections that followed the political campaign. Weak financial
systems has led to uncontrolled political money (money politics), which involves almost all political parties in elections.
Penulis: Kariyoto
Kode Jurnal: jpakuntansidd110299
