ANALISIS ATAS TEMUAN BERULANG BANTUAN KEUANGAN PARTAI POLITIK DI KABUPATEN TEMANGGUNG

  • Endah Aprimulki
  • Abdul Halim
Keywords: Repeated finding, Stewardship theory, Compliance Theory, Political Party

Abstract

This research aims to provide an overview of the accountability process for the
financial assistance from political party (banparpol) in Temanggung, analyzing the
cause of repeated findings in the report of Banparpol in the respective district,
also identifying the efforts made by the recipients in respond to the repeated findings.
This research employs qualitative approach and case study as the research design,
with two political parties, A and B, as the object of the research. The data was
collected by documentation and interview. It involved the chairperson of the party,
the treasurer, and parts of the party’s organization as participants.
The result shows that the reporting process of financial assistance in both parties,
A and B, was conducted by forming a committee for every activity related to the
funding of Banparpol. Each committee reported all of the activities from
implementation of the event, collecting evidence and documentation of the event,
and made event summary. After this report is completed, the treasurer will verify
and compile everything which will then become Banparpol’s report. The factor
causing repeated finding on the respective policial parties’ report were the human
resources’ lack of understanding upon administrative process, the inconsistencies
of political party’s regulation, budget disburstment which is processed in the end
of the year, lack of motivation and the inability to obey the regulation. Furthermore,
different judgement among the examiner also becomes influencing factor. Another
caus is cultural dimensions that appear in political party B, which are disobedience
and subborness. Efforts made by political party A to avoid the repeated findings
are choosing a regular place which has already had a well structured administration
and conductiong revisions based on the recommendation of the Audit Board (BPK).
The first strategy is also performed by political party B, in addition to recruiting LO
to provide assistance in understanding political party’s accountability rules and
consulting to Kesbangpol.
This research uses Stewardship theory and compliance theory in identifying factors
contributing to the repeated findings in Banparpol’s acountability report in
Temanggung district.

Author Biographies

Endah Aprimulki

Magister Akuntansi, Universitas Gadjah Mada Yogyakarta

Abdul Halim

Prodi Akuntansi FEB Universitas Gadjah Mada Yogyakarta

References

Alkam, Rahayu. (2018). Analisis Temuan Berulang pada Pemeriksaan Bantuan Keuangan DPD Partai Politik Provinsi DIY. Tesis. Universitas Gajah Mada.
Cahill, Lawrence B. (2012). Repeat Versus Recurring Findings in EHS Audits. Pratical Solutions for Environmental, Health and Safety Professionals. EHS Journal, category: Auditing.
Davis, James H., F. David Schoorman., dan Lex Doladson. (1997). Toward A Stewardship Theory of Management. Academy of Management Review, 22(1), 20-47.
Dewata, Pandu., Haidar., Naila Syifa Arnita., Fauzi Budi W., dan Azizah Nur Hanifah. (2015). Tinjauan Yuridis Terhadap Bantuan Keuangan Kepada Partai Politik Dari APBN/APBD di Indonesia. Padjajaran Law Research and Debate Society. Universitas Padjadjaran.
Juliestari, Mayki Ayu. (2018). Pengungkapan Pertanggungjawaban Keuangan Partai Politik Sebagai Dasar Good Political Party Governance. Skripsi. UIN Alauddin Makassar.
Mitchell, Ronald B. (1996). Compliance Theory: An Overview. International Environmental Law, 3–28.
Pemerintahan Republik Indonesia. (2005). Peraturan Pemerintah Nomor 29 Tahun 2005 Tentang Bantuan Keuangan Kepada Partai Politik. Sekretaris Negara: Lembaran Negara Republik Indonesia Tahun 2012 Nomor 4513.
_______. (2012). Peraturan Pemerintah Nomor 83 Tahun 2012 Tentang Perubahan Atas Peraturan Pemerintah Nomor 5 Tahun 2009 Tentang Bantuan Keuangan Kepada Partai Politik. Sekretaris Negara: Lembaran Negara Republik Indonesia Tahun 2012 Nomor 5351.
Raharjo, Eko. (2007). Teori Agensi dan Teori Stewardship dalam Perspektif Akuntansi. Fokus Ekonomi Vol. 2 No. 1 Juni.
Republik Indonesia. (2003). Undang- Undang Nomor 17 Tahun 2003 Tentang Keuangan Negara. Sekretaris Negara: Lembaran Negara Republik Indonesia Tahun 2003 Nomor 4286.
_______. (2011). Undang-Undang Nomor 2 Tahun 2011 Tentang Perubahan Atas Undang-Undang Nomor 2 Tahun 2008 Tentang Partai Politik. Sekretaris Negara: Lembaran Negara Republik Indonesia Tahun 2011 Nomor 5189.
_______. (2018). Peraturan Menteri Dalam Negeri Nomor 36 Tahun 2018 Tentang Tata Cara Penghitungan, Penganggaran dalam Anggaran Pendapatan dan Belanja Daerah, dan Tertib Administrasi Pengajuan, Penyaluran, dan Laporan Pertanggungjawaban Penggunaan Bantuan Keuangan Partai Politik.
Saleh, R. (2003). Studi Empiris Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur di Bursa Efek Jakarta. Universitas Diponegoro.
Slyke, David M. Van. (2006). Agents or Stewards: Using Theory to Understand the Government-Nonprofit Social Service Contracting Relationship. Journal of Public Administration Research and Theory, Volume 17, Issue 2, 14 September.
Supriyanto, Didik. (2011). Keuangan Partai Politik Pengaturan dan Praktek. Jakarta Selatan: Kemitraan bagi Pembaruan Tata Pemerintahan.
Published
2021-01-25
How to Cite
Aprimulki, E., & Halim, A. (2021). ANALISIS ATAS TEMUAN BERULANG BANTUAN KEUANGAN PARTAI POLITIK DI KABUPATEN TEMANGGUNG. Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 29(1), 1-15. https://doi.org/10.32477/jkb.v29i1.234