* Corresponding Author
ANALISIS TEMUAN BERULANG PADA PEMERIKSAAN BANTUAN KEUANGAN DEWAN PIMPINAN DAERAH PARTAI POLITIK PROVINSI DAERAH ISTIMEWA YOGYAKARTA
https://doi.org/10.22146/abis.v7i1.58826 Rahayu Alkam(1*), Indra Bastian(2)
(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
ABSTRACT
This research was to analyze the causes of the repeated findings and their preventive solutions in the audit of the public funding of the Regional Representative Council (DPD) of the political parties in the Province of Yogyakarta Special Region. It was a qualitative research with a case study design conducted in four DPDs receiving the largest public funding from 2011 to 2016. Data were collected through document analyses and interviews. Twelve participants interviewed were the representatives of three parties, namely compilers, examiners, and users of the public funding audit system.
This research also applied the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework and the State Financial Audit Standards (SPKN) of 2017 for the analysis. The analysis showed three causes of repeated findings in the audit; they were weak internal control of political parties, weak audit, and non optimal role of the National Unity and Political Body. Preventive solutions to be made are for improving internal control, improving regulations, and optimizing coordination among parties. The results indicate that improvements should not be done only within the internal political parties but also around the external factors.
Keywords
Full Text:
PDFReferences
.Referensi Asis, Lukman Dermawan. 2017. “Analisis Tindak Lanjut Rekomendasi Dan Temuan Audit Berulang Badan Pemeriksa Keuangan Atas Laporan Keuangan Pemerintah Kabupaten Wakatobi (Studi Kasus Pada Pemerintah Kabupaten Wakatobi)”. Tesis Magister Akuntansi. Universitas Gadjah Mada Yogyakarta. BPK (Badan Pemeriksa Keuangan). 2015. Peraturan Badan Pemeriksa Keuangan Nomor 2 Tahun 2015 tentang Pemeriksaan Laporan Pertanggungjawaban Bantuan Keuangan Partai Politik. Ketua Badan Pemeriksa Keuangan. 12 Juni 2015. _____________. 2017. Standar Pemeriksaan Keuangan Negara (SPKN). BPS (Badan Pusat Statistika). 2017. “Indeks Demokrasi Indonesia (IDI) Menurut Provinsi”. Statistik Dasar 27 Desember 2017. Diakses pada 1 Mei 2018. https://www.bps.go.id/dynamictable/2017/05/04/1241/indeks-demokrasi-indonesia-idi-menurut-provinsi-2009-2016.html Biezen, Ingrid Van. 2008. “State intervention in party politics: The public funding and regulation of political parties.” European Review 16 (3): 337–53. https://doi.org/10.1017/S106279870800029X. Creswell, J.W., 2014. Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Cetakan IV. SAGE Publications, USA. Falguera, E., S. Jones, dan M. Ohman. 2014. Funding of political parties and election campaigns. Gibbs, G.R. 2007. “Analyzing Qualitative Data.” In The Sage qualitative research kit. Thousand Oaks, CA: SAGE. http://dx.doi.org/10.4324/9780203413081. INTOSAI. 2013. “International Standards of Supreme Audit Institutions 12 – The Value and Benefits of Supreme Auidt Institutions – Making a Difference in the Lives of Citizens”, INTOSAI Professional Standard Committee Copenhagen. Kusuma, Widya Ardiyanti. 2014. “Dinamika Hubungan Inspektorat dengan Objek Pemeriksaan dalam Penanganan Temuan Pemeriksaan yang Berulang Tahun 2010 - 2013 (Studi pada Inspektorat Kabupaten Bojonegoro)”. Tesis Magister Administrasi Publik. Universitas Gadjah Mada Yogyakarta. Menteri Dalam Negeri Republik Indonesia. 2017. Peraturan Menteri Dalam Negeri Nomor 6 Tahun 2017 tentang Perubahan atas Peraturan Menteri Dalam Negeri nomor 77 Tahun 2014 tentang Pedoman Tata Cara Penghitungan, Penganggaran dalam APBD, dan Tertib Administrasi Pengajuan, Penyaluran, dan Laporan Pertanggungjawaban Penggunaan Bantuan Keuangan Partai. 31 Januari 2017. Mietzner, Marcus. 2007. “Party Financing in Post-Soeharto Indonesia : Between State Subsidies and Political Corruption.” http://dx.doi.org/10.1355/CS29-2B. ______________. 2013. Money, Power, and Ideology: Political Parties in Post-Authoritarian Indonesia. Singapore: NUS Press. Diakses pada 20 November 2017. doi:http://dx.doi.org/10.1017/S0022463414000435 Moeller, Robert. 2009. Brink’s Modern Internal Auditing: A Common Body of Knowledge. Edisi Ketujuh. New Jersey: John Wiley & Sons. Nunu, Indrawati, Jullie J. Sondakh, dan Winston Pontoh. 2017. “Faktor-Faktor Penyebab Terjadinya Temuan Berulang Atas Pemeriksaan Oleh Inspektorat Kota Gorontalo.” Jurnal Riset Akuntansi dan Auditing “Goodwill,” 32–42. https://ejournal.unsrat.ac.id/index.php/goodwill/article/view/15307. Pemerintah Republik Indonesia. 2018. Peraturan Pemerintah Nomor 1 Tahun 2018 tentang Perubahan Kedua atas Peraturan Pemerintah Nomor 5 Tahun 2009 tentang Bantuan Keuangan kepada Partai Politik. 5 Januari 2018. Purnama, Surya Hadi. 2017. “Analisis Temuan dan Tindak Lanjut Hasil Audit Aset Tetap Tahun 2006-2015 pada Balai Besar Wilayah Sungai Serayu Opak”. Tesis Magister Akuntansi. Universitas Gadjah Mada Yogyakarta. Republik Indonesia. Undang-undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara. 19 Juli 2004. _____________. Undang-Undang Nomor 2 Tahun 2008 tentang Partai Politik. 4 Januari 2008 Sayekti, Fitria Ningrum. 2017. “Tindak Lanjut Hasil Pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Pemerintah Kota Yogyakarta”. Tesis Magister Akuntansi. Universitas Gadjah Mada Yogyakarta. Supriyanto, Didik dan Lia Wulandari. 2012. Bantuan Keuangan Partai Politik: Metode Penetapan Besaran, Transparansi, dan Akuntabilitas Pengelolaan. Yayasan Perludem.http://perludem.org/wp-content/plugins/download-attachments/includes/download.php?id=505 Transparency International. 2012. “Regional Policy Paper # 2.” Regional Policy Paper #2 Political Party Integrity: More Accountable, More Democratic. https://www.transparency.org/whatwedo/publication/2012_regional_policy_paper_2_political_party_integrity_more_accountable_mor
DOI: https://doi.org/10.22146/abis.v7i1.58826
Article Metrics
Abstract views : 1208
| 
views : 1221
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
______________________________________________________________________________________________________
2302 - 1500