Analysis Of The Application Of The Principle Of Accountability In The Preparation Of The Financial Statements Of Political Parties Based On ISAK 35

Abstract

This research was conducted at the Golkar Party DPD West Java province which is one of the non-profit entities in West Java. Financial accountability needs to be applied in nonlaba entities for the accountability of all types of expenditures on political education and the operation of political party secretariats. ISAK 35 regulates the presentation of financial statements to non-related entities consisting of: statement of Financial Position, Statement of Comprehensive Income, Statement of changes in Net Assets, statement of cash flows, and notes to financial statements (CALK). In the application of ISAK 35, not all nonlaba entities are able to apply it. The purpose of this study was to determine whether in the preparation of financial statements DPD Golkar West Java province has implemented the principle of accountability and implement ISAK 35 in the preparation of its financial statements. The method used in this study is a descriptive qualitative method as a method of approach to interpret accountability in the Financial Statements of DPD Golkar Party of West Java province. The results of this study indicate that the Golkar Party DPD West Java province has implemented the principle of accountability but has not fully implemented ISAK 35 as a guideline in the preparation of the party's financial statements.