Academic journal article Academy of Accounting and Financial Studies Journal

Student Perception of Accountability and Transparency of Financial Management Political Party in the Context of Local Election

Academic journal article Academy of Accounting and Financial Studies Journal

Student Perception of Accountability and Transparency of Financial Management Political Party in the Context of Local Election

Article excerpt


Theoretically, from a public point of view, political parties are the canalization of the interests of the people to be fought for as state policies. Because the community is diverse, so its interests are also diverse, political parties also vary. It is the political parties that know the ins and outs of the struggle process so that the people's interests can be accommodated by the state or political system. Political parties are in the middle, between the state and society. He became a bridge between the two. The state needs people to know what policies should be made (Hanan, 2015).

Communities need a country so that their interests can be accommodated. Political parties function to build and facilitate relations between the state and the community. Successful political parties are parties that are close to the community while having the ability to be in a circle of power in order to direct state policy according to the wishes of the community. However, this has not become a reality in Indonesia. The community seems not to be close to political parties and tends to have negative views. Conversely, political parties often blame the community when they find the reality of negative perceptions of politicians or party institutions (Hanan, 2015).

In the current democratic era, students have a strategic role in building intelligent politics with integrity because students are students who already have the ability to convey brilliant opinions or ideas. This has also been proven in the history of this country where students have a big role as agents of change in the Tritura, Supersemar events, to the overthrow of authoritarian regimes (Candra, 2016).

Talks about political aspirations cannot be separated from two things, namely trust and commitment. Trust is a form of attitude that must be built by political parties when the constituents believe in their representatives in the legislative building as the people's representatives. Therefore the council must maintain trust so that the constituent loyalty and selfimage of board members are not polluted. Another aspect of political aspiration is commitment, which is a form of responsibility for what the contestants have promised when they campaigned (Kholmi, 2010).

The phenomenon of public distrust of political parties is evidenced by various community actions. One such action is in the form of a community that does not use their voting rights in the Election of Regional Heads (Pilkada) in several cities or regencies in Indonesia. This condition needs serious attention from officials in the executive, legislative, and judicial ranks. In the context of the country, this phenomenon is a problem in the continuation of the process of running a democracy in Indonesia, the problem of state life, and the quality of the implementation of democracy. This reality is very much determined by the gait of political parties participating in the election, which will later form a government (Kholmi, 2010). In addition, Political Funding has now become an important issue because many political finance funds seem to be not transparent and accountable, and are even suspected of using illegal funds originating from corrupt practices.

Students as one of the potential voters are targeted by the constituents for political parties to gain votes for their parties. This is because students have critical thinking about changes in social and political conditions that occur. The problem arises when students use their political rights wrongly using their political rights because they do not know and understand the accountability and transparency of political parties' political party financial statements, low student awareness of the importance of accountability in political party financial statements.

This is caused by several factors that is:

a. There is still a lack of student political awareness which causes them to lack participation in channeling their political aspirations. …

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