Institusionalisasi Pelaporan Dana Kampanye Pemilu Kepala Daerah

Abstract

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.

Analisis Akuntansi Pemilu Dalam Pelaporan Dana Kampanye Guna Meminimalisir Potensi Salah Saji

“…Penerimaan sumbangan dana kampanye telah diatur dan terdapat sanksi bagi setiap orang yang melanggar baik pemberi maupun penerima (Anjaline et al, 2014;Susanti, 2021). Sanksi tersebut membuat para petugas penghubung menyajikan laporan dana kampanye seadanya (Fuad & Palupi, 2018).…”

“…Standar ini digunakan sebagai gambaran pencatatan transaksi dana kampanye agar tidak terjadi salah saji dalam penyusunan laporan dana kampanye. Sanksi bagi setiap orang yang melanggar baik pemberi maupun penerima membuat para petugas penghubung menyajikan laporan dana kampanye seadanya (Fuad & Palupi, 2018) sejalan dengan penelitian ini, dapat dilihat bahwa petugas penghubung DPD Partai PERINDO Kabupaten Kediri belum memahami dengan baik tentang PKPU No.18 Tahun 2023 dan Keputusan KPU No.1677 sehingga melaporkan dana kampanye seadanya sebagai syarat untuk menghindari sanksi tanpa memperhatikan kesesuaian dengan standar yang telah ditetapkan. Kurangnya pengetahuan dan informasi mengenai akuntansi terkait pelaporan keuangan yang sesuai dapat menyebabkan potensi terjadinya salah saji dalam pencatatan (Syarifudin, 2014), pada penelitian ini Calon Anggota DPD Partai PERINDO memiliki keterbatasan sumber daya manusia yang tersedia, laporan dana kampanye dibuat oleh petugas penghubung selaku admin yang tidak memiliki latar belakang akuntansi.…”

Analysis of Zakat Management with Institutional Isomorphic Theorizing Approach

“…Isomorphism is a term that originates from the Greek language and consists of two words: "isos" which means "same" and "morphe" which means "form/shape." When these two words are combined, it means "same form" (Fuad & Palupi, 2018). DiMaggio and Powell (1983) proposed the institutional isomorphic hypothesis, which states that the institutional or organizational environment frequently changes due to three pressures, namely coercive, mimetic, and normative.…”

Discourse on Reporting Political Campaign Funds in Regional Head Elections in Indonesia

“…Various studies and publications, there are several related to the issue of campaign finance reporting. This issue was studied and studied by Putra (2018) discussing the need for transparency of accountability and campaign finance, Fuad & Palupi (2018) the Institutionalization of Campaign Fund Reporting, Prasetyo (2019) the relationship between explaining campaigns and money prevention strategies), and Neina, Azhari , & Enggarani (2022) who revealed the importance of reporting campaign finances with integrity and according to procedures. These studies have been successful in various scientific publication media.…”

“…The first pressure was from the community, represented by NGOs and election-related activists who wanted transparency and accountability in the implementation of the campaign. In addition to Putra (2018), andFuad &Palupi (2018), the idea from Prasetyo (2019) about preventing money politics can be done by optimizing the work of campaign fund disclosures. As long as the disclosure of campaign funds is not optimal, during that time the prevention of money politics will not work effectively.…”