The Impact of Campaign Fund Training in Indonesia

Kusumasari, Lita (2017) The Impact of Campaign Fund Training in Indonesia. Advanced Science Letters, 23. ISSN 1936-7317

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This study examines the effect of training by Indonesian Chartered Accountant (IAI) on campaign fund accounting of political parties in Indonesia. The general election to vote for legislative has started since 1955. The sixth election is in 2014. There are twelve national parties in Indonesia. Since the fifth election in 2009, politial parties need to report its campaign fund to public based on the KPU Regulation no. 17 of 2013. The study is explorative by using quantitative approach. The goals are to: 1. Finding out the demography of the accountant on fund campaign accounting; 2. Measuring the successful of training using Kirkpatrick; 3. Giving suggestion and contribution toward the process of fund campaign accounting. The finding of this study shows that the demography accountants of political party are mainly men with majority bachelors. The political parties have good perception on esay to understand, complete, detail, clarity and fit to the need of that regulation. Political parties indicate that the training by IAI enhance the skill for preparing fund campaign report. The benefit of training is increase their skill and knowledge. It is justified by t-test. Training is giving positive impact to more knowledgeable of KPU Regulation. The conclusion of this study is KPU needs to prepare the regulation better in future so will not be in rush and so close with the time of campaign. The KPU needs to give more guidance toward the KPU Regulation no. 17 so that the parties will have clear understanding. The sinergy between KPU and IAI need to continue because training gives benefit to political parties and Indonesia toward accountability of campaign fund accounting.

Item Type: Article
Uncontrolled Keywords: Fund Accounting of Political Parties, Training, KPU, IAI.
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 23 Mar 2022 06:42
Last Modified: 08 Apr 2022 01:53

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