EFEKTIVITAS DAN AKUNTABILITAS PERTANGGUNGJAWABAN ANGGARAN PENYELENGGARAAN PILKADA SERENTAK DI INDONESIA

Abstract

In the implementation of the directelection of regional heads (Pilkada) Serentak, the Indonesia Election Commission (KPU) as the organizer receives funding support from Regional Budget (APBD) and can be supported through the State Budget (APBN). Accountability of simultaneous management of Regional Head Election, especially the expenditure from grant still leaves the problem. This study aims to analyze the accountability of the use of grant funds for the simultaneous Regional Head Election in terms of budget and factors that hamper the accountability of the Indonesia Election Commission (KPU) grant funds. This study uses literature studies, observations and direct interviews to obtain data on planning and budgeting of elections simultaneously in Indonesia. The analysis used is the approach of content analysis and data confirmation with related parties. The results of the study indicate that the accountability of the implementation and management of the use of grant funds by the Indonesia Election Commission (KPU) is still not optimal, this is indicated by the emergence of some notes from thefinancial auditing body (BPK)-related grants and there are seven factors inhibiting the accountability of the Indonesia Election Commission (KPU) grants.\

 Keywords: KPU Grant funds, Direct Election and Budget Accuntability.