The Analysis of Audit Procedures for 2024 Election Contestants' Campaign Fund Reports

Abstract

The study aims to analyse whether the audit procedures for the 2024 election participant campaign fund reports, as determined by the KPU, can detect various allegations of campaign fund fraud. The data analysis method used was descriptive qualitative, a method of analyzing data where information is collected, compiled, interpreted, and analyzed to provide comprehensive information for problem-solving. The findings indicate that
out of the 77 audit procedures outlined by the KPU in PKPU No. 210 of 2024, respondents believe that 68 procedures, accounting for 88% of the total, are capable of detecting fraud. This finding is not in line with the campaign finance audit report published by a public accountant, which did not report any fraud. This condition is caused by limited time for conducting audits, limited access to data provided by the KPU and political parties participating in the election, the nature of the assignment which is not directed at finding fraud, and the assignment is only on the compliance aspect of reporting campaign funds based on the criteria of PKPU No. 18 of 2023.
The submission of campaign finance reports for election participants in 2024 was still limited to fulfilling the administrative requirements. The campaign fund reports submitted are only normative and do not depict actual reality. During the reporting of campaign finances for the 2024 election in Indonesia, several instances of non-compliance with campaign finance regulations were revealed. These included non-disclosure of funding sources, excessive spending, misuse of funds, and inaccurate reporting by political parties.