TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN PARTAI POLITIK PADA KANTOR DPC PDI-PERJUANGAN KOTA BEKASI TAHUN 2024

ANGELICHA MIDA BERNADETHA SIMANJUNTAK, . (2025) TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN PARTAI POLITIK PADA KANTOR DPC PDI-PERJUANGAN KOTA BEKASI TAHUN 2024. Diploma thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini membahas pengelolaan keuangan DPC PDI-Perjuangan Kota Bekasi yang dilaksanakan secara terstruktur sesuai pedoman partai dan peraturan perundang-undangan. Proses pengelolaan meliputi penerimaan dan perencanaan anggaran, pencatatan, penggunaan dana, pelaporan, serta pengawasan internal. Sumber dana berasal dari bantuan keuangan pemerintah daerah melalui APBD berdasarkan perolehan suara dan iuran anggota fraksi. Mekanisme penerimaan dana dilakukan melalui pengajuan proposal dan verifikasi oleh dinas Kesbangpol sebelum pencairan ke rekening partai. Dana digunakan untuk operasional, pendidikan politik, dan program-program partai. Pengeluaran dana harus melalui persetujuan Ketua DPC dengan melibatkan Sekretaris dan Bendahara, sedangkan penyimpanan dana dilakukan melalui kas kecil dan rekening giro. Transparansi tercermin pada kepatuhan pelaporan kepada instansi terkait, penerapan standar akuntansi, serta pelaksanaan audit eksternal dan internal. Namun, transparansi eksternal masih terbatas karena laporan keuangan belum terbuka untuk publik, hal ini dilakukan untuk menjaga privasi dan konfidensial data internal DPC. Akuntabilitas keuangan ditunjukkan melalui pelaporan yang tertib, penggunaan dana sesuai peruntukan, dan pengawasan internal yang ketat. Meski demikian, Keseimbangan antara perlindungan informasi internal dan peningkatan keterbukaan publik menjadi peluang untuk memperkuat akuntabilitas horizontal serta membangun kepercayaan masyarakat. ***** This study discusses the financial management of the DPC PDI-Perjuangan Kota Bekasi, which is carried out in a structured manner in accordance with party guidelines and applicable laws and regulations. The management process includes revenue collection and budget planning, bookkeeping, fund utilization, reporting, and internal supervision. Sources of funds come from financial assistance provided by the regional government through the Regional Budget (APBD) based on the number of votes obtained, as well as membership contributions from party factions. The fund disbursement mechanism is conducted by submitting a proposal and having it verified by the Kesbangpol office before the funds are transferred directly to the party’s account. The funds are used for operational activities, political education, and party programs. All expenditures must be approved by the DPC Chairperson with the involvement of the Secretary and Treasurer, while funds are kept in petty cash and a giro account. Transparency is reflected in compliance with reporting obligations to relevant government agencies, the application of accounting standards, and the implementation of both external and internal audits. However, external transparency remains limited as financial reports are not fully disclosed to the public, a measure taken to protect the privacy and confidentiality of the DPC’s internal data. Financial accountability is demonstrated through orderly reporting, the appropriate use of funds, and strict internal supervision. Nevertheless, maintaining a balance between safeguarding internal information and enhancing public openness presents an opportunity to strengthen horizontal accountability and build public trust.

Item Type:	Thesis (Diploma)
Additional Information:	1). Dr. Muhammad Yusuf, S.E., M.M. 2). Tri Hesti Utaminingtyas, S.E., M.SA.
Subjects:	Ilmu Sosial > Keuangan Ilmu Politik > Institusi politik (Indonesia)
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Angelicha Mida Bernadetha Simanjuntak .
Date Deposited:	14 Aug 2025 02:20
Last Modified:	14 Aug 2025 02:20
URI:	http://repository.unj.ac.id/id/eprint/60714

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