Analisis Hasil Audit KAP AIJ Surabaya Atas Pelaporan Dana Kampanye Partai Politik “X” Tahun 2024
DOI:
https://doi.org/10.30651/jms.v9i5.24780Abstract
Penelitian ini fokus pada Analisis Hasil Audit Atas Pelaporan Dana Kampanye Partai Politik X di Jawa Timur. Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis kepatuhan Partai Politik X terhadap peraturan pelaporan dana kampanye yang ditetapkan oleh Komisi Pemilihan Umum (KPU), yaitu PKPU No. 18 tahun 2023, serta mengevaluasi kekuatan dan kelemahan dalam sistem pelaporan keuangan partai tersebut. Penelitian ini menggunakan pendekatan metode kualitatif dengan menggunakan data primer dan data sekunder. Metode pengumpulan data dilakukan melalui wawancara dengan pihak partai dan auditor serta menggunakan kertas kerja auditor. Hasil dari penelitian ini menunjukkan bahwa Partai X di belum sepenuhnya mematuhi PKPU No. 18 tahun 2023, sehingga Partai X digolongkan sebagai Partai Tidak Patuh. Adanya ketidakpatuhan dalam pelaporan dana kampanye, hal tersebut menyebabkan turunnya transparansi dan akuntabilitas Partai X serta menurunnya kepercayaan publik kepada pihak partai.
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