Satya Hredaya in Accountability of Election Campaign Funds for 2018 Bali Regional Head

Abstract

The concept of accountability is part of the concept of good corporate governance which includes accountability, transparency, independence, and objectivity. The form of accountability (accountability) for the financial management of pairs of candidates for the regional head election (pilkada) is the submission of campaign finance reports to the provincial/district KPU, audited by public accountants and open to public access. One of the foundations that must be adhered to in accordance with the accountability of reports related to the campaign is Satya Hrdaya. Satya Hradaya means that a leader must be honest with himself or loyal in his heart. Based on this phenomenon, this article discusses the accountability of the 2018 Bali regional head election campaign fund reports (pilkada) in the perspective of Tri Hita Karana. This study uses a qualitative-analytic method with an ethnomethodological approach. The results obtained are as follows: the implementation of spiritual, economic, social and ecological accountability from the Koster-Ace campaign finance report is reflected in the character of the leader who holds the values ​​of truth, morality, science, and is ready to serve the country. According to Satya Hredaya's teachings, sometimes humans often ignore the deepest whispers of the heart.

Analisis Akuntansi Pemilu Dalam Pelaporan Dana Kampanye Guna Meminimalisir Potensi Salah Saji

“…Penelitian laporan dana kampanye oleh Chandranegara et al (2020) dan Andini et al (2018) mengatakan bahwa tidak semua penerimaan dan pengeluaran dana kampanye dilaporkan, transparansi pengelolaan dana kampanye belum diterapkan dengan baik berdasarkan penelitian (Pebratama et al, 2020). Pentingnya akuntabilitas laporan dana kampanye dalam perspektif Tri Hita Karana, akuntabilitas sebagai metamorfosis kepercayaan (Adhiputra et al, 2022). Laporan dana kampanye dapat menjadi bahan masukan dalam menentukan pilihan pasangan calon (Yuharmafitri et al, 2023).…”