Akibat Hukum atas Penyalahgunaan atau Tidak Dipertanggungjawabkannya Bantuan Keuangan Partai Politik

2025-10-19T11:15:17+07:00

This research examines The Legal Responsibility of Political Parties in the Use of Financial Assistance from the State Budget (APBN). Financial assistance to political parties represents a form of state support aimed at strengthening party institutions and enhancing their role in promoting political education among citizens. However, in practice, there are frequent occurrences of mismanagement and a lack of transparency in the use of such funds, which raises legal issues concerning accountability and the responsibility of political parties. This study employs a normative juridical research method with a statutory and conceptual approach. The sources of legal materials consist of primary, secondary, and tertiary legal materials, analyzed qualitatively. The results of the study indicate that the legal responsibility of political parties in utilizing state financial assistance must be based on the principles of transparency, accountability, and compliance with applicable laws and regulations, particularly Government Regulation No. 1 of 2018 concerning Financial Assistance to Political Parties. Every political party is required to prepare a financial accountability report that must be audited by the Audit Board of Indonesia (BPK). In cases where violations such as fund misuse are found, administrative sanctions may be imposed, including the termination of financial assistance, and criminal sanctions may apply if elements of corruption are identified. Therefore, the legal accountability mechanism serves as an essential instrument to ensure clean, transparent, and integrity-based governance of political parties in accordance with the principles of good governance.

Pengaruh Profitabilitas, Leverage, dan Komisaris Independen Terhadap Pengungkapan Sustainability Reporting Perusahaan Pertambangan di BEI 2021-2024

2026-02-24T23:23:57+07:00

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas,leverage dan komisaris independen terhadap pengungapan sustainability report pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 64 total pengamatan. Analisis data yang digunakan yaitu Eviews-13. Hasil penelitian menunjukkan bahwa variabel komisaris independen berpengaruh positif dan signifikan terhadap pengungkapan sustainability report sedangkan variabel profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan sustainability report. Implikasi dari penelitian ini yaitu pemilik dapat mempertimbangkan agar persentase komisaris independen diperkuat karena peran komisaris independen tidak hanya dalam aspek keuangan, namun juga pada aspek non-keuangan.

Harmonization : Jurnal Ilmu Sosial, Ilmu Hukum, dan Ilmu Ekonomi

Akibat Hukum atas Penyalahgunaan atau Tidak Dipertanggungjawabkannya Bantuan Keuangan Partai Politik

Pengaruh Profitabilitas, Leverage, dan Komisaris Independen Terhadap Pengungkapan Sustainability Reporting Perusahaan Pertambangan di BEI 2021-2024