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All Journal Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi JAMER
Henry Windrianto Darmoko
Universitas Merdeka Madiun
Economics, Econometrics & Finance

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Mengungkap makna akuntabilitas dan audit atas laporan dana kampanye parpol : bukti dari pemilu legislatif 2019 Indonesia Henry Windrianto Darmoko
JAMER : Jurnal Akuntansi Merdeka Vol. 3 No. 2 (2022): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.894 KB) | DOI: 10.33319/jamer.v3i2.89

Abstract

Penelitian ini bermaksud untuk mengungkapkan pemahaman dan makna yang mendalam dari fenomena-fenomena yang muncul tentang akuntabilitas dan audit atas laporan dana kampanye partai politik pada pemilu legislative 2019 yang lalu. Penelitian ini dilakukan dengan menggunakan paradifma interpretive, dengan metodologi fenomenologi. Pengumpulan data menggunakan metode trianggulasi, yang meliputi : indept interview, observasi dan dokumentasi. Analisa data menggunakan fenomenologi Moustakas, (1994) yang dikenal dengan istilah “reduction” yang terdiri dari tahapan : 1) epoche, 2) eidetic reduction dan 3) transedental reduction. Hasil penelitian mengindikasikan bahwa akuntabilitas atas laporan dana kampanye dimaknai dengan: a) kepatuhan waktu penyerahan laporan, yaitu bahwa akuntabilitas dana kampanye partai politik pada kontek pemilu legislative 2019 di Indonesia hanya dilihat dari kepatuhan menyerahkan laporan dana kampanye partai politik pada KPU, b) Pelaporan yang tidak jujur (tidak riil), yaitu laporan dana kampanye tidak mencerminkan aktivitas penerimaan dan pengeluaran riil dana kampanye (tidak jujur), c) Publikasi yang minimalis, yaitu bahwa publikasi atas laporan dana kampanye oleh KPU masih sangat minim dan bukan merupakan pengungkapan penuh. Sedangkan audit ataslaporan dana kampanye dimaknai dengan: a) formalitas, yaitu audit yang dilakukan oleh KAP hanya bersifat formal sebagai pelaksanaan tahapan yang telah ditetapkan, b)hasil audit hanya sebagai dokumen saja, yaitu bahwa Laporan hasil audit merupakan dokumen yang disimpan, dan tidak pernah di tindaklanjuti.
Analisis Pengaruh Gaya Kepemimpinan, Teamwork Dan Kompensasi Dalam Meningkatkan Efektifitas Kinerja Karyawan Perusahaan Air Minum (PDAM) Kabupaten Ngawi Mintarti Indartini; Ahadiati Rohmatiah; Henry Windrianto Darmoko
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 12 No. 2 (2023): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v12i2.150

Abstract

Related to its very strategic role, the Municipal Waterworks of Ngawi District is required to have the company's performance in meeting the needs of drinking water in the community. One of them is the presence of good employee performance. This study aims to determine the partially and simultaneously influence of leadership style, teamwork and financial compensation on employee performance at the Municipal Waterworks of Ngawi District. The research population is all employees of the Municipal Waterworks of Ngawi District in 2022, totaling 288 people. The sample size was determined using the Slovin formula so that a sample of 74 employees was obtained which was determined by simple random sampling technique. The data analysis technique used the classical assumption test, multiple linear regression analysis, the coefficient of determination analysis, and hypothesis testing using the t test and F test. The results of the study are: 1) Leadership style, teamwork and financial compensation partially influences to the employee performance at the Municipal Waterworks of Ngawi District, 2) Leadership style, teamwork and financial compensation simultaneously influences to the employee performance at the Municipal Waterworks of Ngawi District.
Eksistensi Audit Laporan Dana Kampanye Pada Pemilihan Umum Kepala Daerah di Indonesia Henry Windrianto Darmoko; Herry Purnomo; Fatchurrahman
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 2 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i2.256

Abstract

The phenomenon that occurs in Indonesia indicates that the existence of campaign fund report audits in Indonesia is weak and even doubtful. This study aims to reveal the existence of campaign fund report audits in regional head elections in Indonesia. The truth of the existence of campaign fund report audits in regional head elections will be proven through the disclosure of the existence of the implementation of campaign fund report audits. The concept of existence in this study uses Paul Sartre's Existentialism Philosophy which states that: "Existence precedes essence",. This study is a qualitative study using transcendental phenomenological analysis techniques Moustakas,. The results of the study revealed that KAP auditors are professional auditors who always build a good reputation and have shown real existence when carrying out the work of auditing campaign fund reports in regional head elections by making thorough preparations by maintaining their professional ethics.
Co-Authors Ahadiati Rohmatiah Fatchurrahman Herry Purnomo Mintarti Indartini