An Analysis of the “Follow The Money”: Investigative Audit Technique in Campaign Funds for the Election of Regional Heads in Indonesia

IF 0.3 Q4 BUSINESS, FINANCE Asia-Pacific Management Accounting Journal Pub Date : 2022-12-31 DOI:10.24191/apmaj.v17i3-10

R. Mawardi, Rausanfiker Robby Maulana, Ridarmelli Ridarmelli, Inung Wijayanti

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Abstract

The practice of campaign funds monitoring that is limited to compliance with laws and regulations by submitting reports and audits is still considered insufficient in an effort to realize a clean election and support the implementation of good governance. This research aimed to find out information related to compliance with campaign funds for 2020 Regional Head Elections through the follow the money investigative audit technique in accordance with regulatory provisions as an evaluation of the implementation of the 2020 Regional Head Elections in terms of campaign funds. This research was conducted in the Indonesian Financial Transaction Reports and Analysis Centre (PPATK) as Financial Intelligence Unit using a qualitative method with case studies and descriptive analysis. Based on the results of the analysis and other information owned by PPATK, there were indications of violations of campaign funds regulation as stated in the National Election Commission Regulations Number 12 of 2020 and indication of money politics practice. Keywords: campaign funds, PPATK, investigative audit, follow the money

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“追钱”分析:印尼地方首长选举竞选资金调查审计技术

监测竞选资金的做法仅限于通过提交报告和审计来遵守法律和条例，但仍被认为不足以实现廉洁选举和支持实施善政。本研究旨在根据监管规定，采用金钱调查审计技术，找出2020年大区区长选举竞选资金合规的相关信息，作为对2020年大区区长选举竞选资金执行情况的评估。这项研究是在印度尼西亚金融交易报告和分析中心(PPATK)作为金融情报单位进行的，使用了案例研究和描述性分析的定性方法。根据PPATK掌握的分析结果和其他资料，发现了违反《2020年中央选举管理委员会条例》第12号《选举资金管理条例》和金钱政治行为的迹象。关键词:竞选资金;PPATK;调查审计

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Asia-Pacific Management Accounting Journal BUSINESS, FINANCE-

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