A PHENOMENOLOGY OF FINANCIAL REPORT OF POLITICAL PARTIES IN BANTEN PROVINCE

Political Parties propose their politician to the society for voted. They produce decision maker in legislative in particular. They had significant role in budgeting activities for public interest. Thus, transparency and accountability are absolutely needed, and the instrument of them, only couldpro...

Full description

Saved in:
Bibliographic Details
Main Author: Simanjuntak, Dahnil Anzar (Author)
Format: EJournal Article
Published: Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia, 2016-05-31.
Subjects:
Online Access:Get Fulltext
Tags: Add Tag
No Tags, Be the first to tag this record!
LEADER 02334 am a22002533u 4500
001 JAA_UNDIP_13866_11136
042 |a dc 
100 1 0 |a Simanjuntak, Dahnil Anzar  |e author 
100 1 0 |e contributor 
245 0 0 |a A PHENOMENOLOGY OF FINANCIAL REPORT OF POLITICAL PARTIES IN BANTEN PROVINCE 
260 |b Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia,   |c 2016-05-31. 
500 |a https://ejournal.undip.ac.id/index.php/akuditi/article/view/13866 
520 |a Political Parties propose their politician to the society for voted. They produce decision maker in legislative in particular. They had significant role in budgeting activities for public interest. Thus, transparency and accountability are absolutely needed, and the instrument of them, only couldprovide by accountancy. Political actor has significant role for made parties financial statement, based on those understanding, these research used phenomenology method, for answer how financial report made by political parties via their politicians, and what about with their perspectives about accountability and transparency. Transparency and accountability not as major goal for political parties. Political Parties in the it was clearly, the reason for made financial statement was not cause effort for creating public transparency and accountability in Banten Province, but more as reason for avoided from punishment, refer to the KPU Rule. This research reveal, political parties of financial statement made on as formality without substances for presenting accountability andtransparency, there was found a conclusion that political parties in Banten Province have a very low rates of accountability and transparency. 
540 |a Copyright (c) 2017 JURNAL AKUNTANSI DAN AUDITING 
546 |a eng 
690 |a Financial Statement, Political Parties, Accountability, and Transparency. 
655 7 |a info:eu-repo/semantics/article  |2 local 
655 7 |a info:eu-repo/semantics/publishedVersion  |2 local 
655 7 |2 local 
786 0 |n JURNAL AKUNTANSI DAN AUDITING; Volume 13, Nomor 1, Tahun 2016; 19-36 
786 0 |n 2549-7650 
786 0 |n 1412-6699 
787 0 |n https://ejournal.undip.ac.id/index.php/akuditi/article/view/13866/11136 
856 4 1 |u https://ejournal.undip.ac.id/index.php/akuditi/article/view/13866/11136  |z Get Fulltext