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Ernawaty Usman
Universitas Tadulako, Palu, Indonesia
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Akuntabilitas dan Trasparansi Pengelolaan Keuangan Partai Politik (Studi Kasus DPC Partai Demokrat Provinsi Sulawesi Tengah) Mappanyukki, Andi; Vinny Anggitresia, Thalia; Oktaviani Sultan, Resky; Maharani, Adinda; Suci Rahmadani, Indah; Pattawe, Abdul; Kahar, Abdul; Usman, Ernawaty
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.668

Abstract

This study aims to understand how political party administrators understand political party financial reporting. In addition, it continues with a discussion on understanding the principles of transparency and accountability in political party financial reporting. The object of research in this study is the branch representative council (DPC) of the Democratic Party of Central Sulawesi Province. This qualitative study uses a phenomenological approach, data collection techniques using interviews, documentation, and direct observation. The results of the study show that: The understanding of political party administrators in the Democratic DPC of Central Sulawesi Province regarding financial reporting obligations according to Law Number 2 of 2011 is quite good. The Democratic DPC of Central Sulawesi Province has also presented financial reports according to Article 39 of Law Number 2 of 2011 concerning Political Parties. In terms of transparency and accountability, political parties have presented financial reports that can meet these criteria. However, this study also found that the transparency aspect in political party financial reporting is still not optimal.
Co-Authors Abdul Kahar Abdul Kahar Abdul Pattawe Ade Ainun Ariyanti Adys, Himaya Afifa, Nur Alfrianti, Alda Amelia Fravitasari Todingallo Andi Atirah Asrabiya Azzahra, Iftitah Betty Cakranegara, Pandu Adi Ervina Fadhilla Septiani Fidiatuljana, Fidiatuljana Furqan, Andi Chairil Gilang Yudistira, Fajar Gracia Carolina Yusuf Haryono Pasang Kamase Irwan Moridu Jamaluddin Jamaluddin Jamaluddin Judijanto, Loso Kiki Berlian Sari Latifah Sukmawati Yuniar Loso Judijanto M. Sahrul Saleh Maharani, Adinda Mappanyukki, Andi Merinda Anisa Muhammad Afdhal S Muhammad Darma Halwi Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Muhammad Natsir Mustafa, Fahrina Mustafa, Riad Mustamin Nina Yusnita Yamin Nurhayati Haris Nurhayati Haris Nurriskiana Akbar Oktaviani Sultan, Resky Rais, Nur Triany Ridwan Rina Sediawan, MN Lisan Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Sintiani, Tina Siti Atikah Rahayu Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sugianto Sugianto Suriyadewi, Suriyadewi Tenripada, Tenripada Usman, Asri Vinny Anggitresia, Thalia Yuldi Mile