Pertanggungjawaban Hukum Partai Politik Dalam Penggunaan Bantuan Keuangan Partai Politik Dari Anggaran Pendapatan Dan Belanja Negara. (Legal Accountability of Political Parties in the Use of Political Party Financial Assistance from the State Budget).

Anggraeni, Diana (2025) Pertanggungjawaban Hukum Partai Politik Dalam Penggunaan Bantuan Keuangan Partai Politik Dari Anggaran Pendapatan Dan Belanja Negara. (Legal Accountability of Political Parties in the Use of Political Party Financial Assistance from the State Budget). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Financial assistance for political parties sourced from the State Revenue and Expenditure Budget (APBN) is a state instrument to strengthen the institutionalization of political parties, political education, and the quality of democracy. Regulations regarding financial assistance for political parties are governed by Law Number 2 of 2011 on Political Parties as well as Government Regulation Number 5 of 2009 as amended by Government Regulation Number 1 of 2018. This research uses a normative juridical method with legislative and conceptual approaches. The research results show that the legal accountability of political parties for the use of state financial assistance emphasizes administrative mechanisms through mandatory reporting and audits by the Financial Audit Agency, but supervision and the effectiveness of law enforcement have not been optimal. Deviations in fund usage, whether in the form of non-compliance with reporting or use of funds outside their intended purpose, result in legal consequences in the form of administrative sanctions up to the termination of assistance. Furthermore, misuse of funds that causes financial losses to the state can be qualified as a corruption offense under the Law on the Eradication of Corruption Crimes, thus opening up space for criminal accountability for party officials.

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