CD Skripsi
Politik Hukum Pengaturan Pertanggungjawaban Keuangan Partai Politik Yang Bersumber Dari Apbn/Apbd Dalam Rangka Meningkatkan Akuntabilitas Dan Transparansi Partai Politik
The democratic political process cannot take place without financial resources. Without adequate funds, political parties will certainly not be able to carry out organizational activities well. In the end, political parties need quite large funds to be able to carry out these functions. then regulated in Law Number 2 of 2011 concerning Political Parties, which also states that one of the financial sources for political parties comes from state aid. The existence of the right of political parties to obtain financial assistance from the state gives rise to the obligation of political parties to be accountable for it. During its development, the provisions regarding financial accountability have changed several times, but in practice this has not been able to make political parties comply in implementing the principles of transparency and accountability in accordance with the mandate of the law.
This research is normative legal research. This is based on library research which takes quotations from reading books, or supporting books that are related to the problem to be researched. This research uses secondary data sources consisting of primary, secondary and tertiary book materials. This research also uses qualitative data analysis and produces descriptive data.
From the results of the research and discussions carried out, several conclusions were obtained, namely: First, developments in legal politics related to accountability reports are still considered insufficient to guarantee the implementation of the principles of transparency and accountability which have long been mandated by law. The existing regulations are not precise because there are still many cases of non-compliance by political parties in reporting accountability reports and how the use of aid is deemed not to be on target, and the same goes for sanctions that are not strict. Second, there are several efforts that can be made by the government, namely by tightening regulations regarding state financial aid accountability reports, such as creating standard report formats, managing reports from external audits, requiring supervisory institutions, both government and non-government institutions, and finally, open publication of accountability reports. submitted by political parties so that ultimately all elements of society can monitor the discipline of political parties in submitting reports on time. The author's suggestion is that there is a need to strengthen the regulation of political parties by revising statutory regulations, both political party laws and implementing regulations, especially regarding financial accountability of political parties originating from the APBN/APBD in order to increase transparency and accountability of political parties.
Keywords: Political Parties, Transparency, Accountability
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