PERAN AKUNTANSI DALAM MEMBANGUN TATA KELOLA PARTAI POLITIK YANG BAIK (GOOD POLITICAL PARTY GOVERNANCE)

Abstract

Implementation of the principle transparency, accountability, responsibilitas, and fair to public is required to develop Good Political Party Governance. The Principal is an trust of UU no 31/2002 about political party, UU No 12/2003 about General election of Legislative Member, and UU no 23 /2003 about General election of President and vice president. As follow-up from transparency and accountability to public, the Political Parties claimed to justify management of finance of parpol in the form of financial statements ( financial position statement, activity statement, cash flow statement and note financial statement) and the statement of using of campaign fund. The controlling function related to management of financial of Parpol can be conducted in so many way of that are 1) Internal Party , 2). Commission of General Election ( KPU), 3) Independent paryt/Public Accountant and 4) Society.