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International Business Management

Year: 2017  |  Volume: 11  |  Issue: 12  |  Page No.: 2203 - 2209

Phenomenon of Accounting Practice: The Case of Legislative Elections in Indonesia

Henry W. Darmoko and Abdul Rohman


The purpose of this study is to reveal the phenomena that occur related with accounting practice in legislative elections in Indonesia. The results of this study reveal the phenomenon of preparation of campaign funding reports conducted by using the services of accounting consultants and conducted by the administrators of political parties themselves. The phenomenon of campaign audit report audit practices revealed that the audit was conducted without examining the evidence directly but by phone and email. This research is a qualitative research, using the transcendental phenomenology of Moustakas in 1994 arguing that it focuses on Husserl’s concept of "epoche" whose researchers have to get rid of their experience to gain a fresh perspective on the phenomenon under study in the case of legislative elections in Indonesia. This phenomenon indicates the lack of accountability of campaign funding reports and indicates the weakness of accounting practice in the political field.