This reseach aims to understand campaign fund reports phenomena on the elections simultaneously at 2015 in Sidoarjo regency. This study use institutional isomorphism. The results show that the institutionalization process Campaign Fund Reports on the elections simultaneously in 2015 starting from the pressure in the institutional environment surrounding the political party or the campaign team. The first pressure of the people represented by NGOs and activists who want the elections concerned the transparency and accountability of the campaign, then the second pressure from the Commission and the third Sidoarjo regency of Sidoarjo District Election Supervisory Committee.
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