Abstract

Accounting for non-profit organizations such as political parties is quite complicated, ranging from planning, execution to assessment, requiring an appropriate management information system to operate and manage the organisation. By optimizing the management information system, the different types of accounting transactions are recorded and economic data is produced to assess the organisation. The aim of this research is to create computer-based financial accounting apps that are used by Indonesia Political Parties to generate accountability and transparency-compliant financial reports to achieve good governance. Research and development method is used in this research. Developing accounting information systems for non-profit organizations is a matter of urgency. It will significantly contribute to the growth of information technology in the field of financial accounting.

Highlights

  • IntroductionPolitical parties have a basic role to play

  • In a democratic culture, political parties have a basic role to play

  • This is seen in Law No 2/1999 and Law No 3/1999 enacted in the run-up to the 1999 elections; Law No 31/2002, Law No 12/2003 and Law No 23/2003 enacted in the run-up to the 2004 elections; and Law No 2/2008, Law No 10/2008 and Law No 42/2008 enacted in the 2009 elections and Law No 2 of 2011 enacted by PKPU No 17 of 2013

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Summary

Introduction

Political parties have a basic role to play The three strategies have attempted to be implemented in Indonesia since the reform era, according to Supriyanto and Wulandari (2012: 3) This is seen in Law No 2/1999 and Law No 3/1999 enacted in the run-up to the 1999 elections; Law No 31/2002, Law No 12/2003 and Law No 23/2003 enacted in the run-up to the 2004 elections; and Law No 2/2008, Law No 10/2008 and Law No 42/2008 enacted in the 2009 elections and Law No 2 of 2011 enacted by PKPU No 17 of 2013. All of these legislation have failed to encourage the transparency and accountability of political parties in handling their finances

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