PERSEPSI AKUNTAN PUBLIK TERHADAP AKUNTABILITAS KEUANGAN PARTAI POLITIK (Studi Pada Kantor Akuntan Publik di Malang)

Munawaroh, Ismiatul (2008) PERSEPSI AKUNTAN PUBLIK TERHADAP AKUNTABILITAS KEUANGAN PARTAI POLITIK (Studi Pada Kantor Akuntan Publik di Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a descriptive explorative research, that the writer find a problem based on Public Accounting Office in Malang. The research’s aim is to know public accounting perception to financial accountability of party in Malang. Financial accountability of party is a party responsibilities of the party financial cash flows, which is get from members, government donation or other as followed government regulation of party (UU politics Party No. 2 / 2008 and SK KPU No. 676/ 2003 about campaign fund). The research analysis is statistic descriptive, that the data tabulate base on a frequency the showed in table and graphic to describe public accountant perception to financial accountability of party and fund campaign accountability. The research result show a positive perception and accountable in financial of party in Malang. Financial party fund, collecting from member contribution, fund and APBD. Fun allocation and responsibility of party base on UU No. 2/ 2008. And negative perception of party fund is because of bad arrangement of fund data and bad report of party financial, base on SK KPU No. 676 / 2003.

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