Staff View: An analysis of the “follow the money”: investigative audit technique in campaign funds for the election of regional heads in Indonesia / Rizal Mawardi … [et al.]

An analysis of the “follow the money”: investigative audit technique in campaign funds for the election of regional heads in Indonesia / Rizal Mawardi … [et al.]

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...

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Main Authors:	Mawardi, Rizal, Robby Maulana, Rausanfiker, -, Ridarmelli, Wijayanti, Inung
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2022
Subjects:	International monetary system. International banking Auditing
Online Access:	https://ir.uitm.edu.my/id/eprint/62144/1/62144.pdf https://www.doi.org/10.24191/APMAJ.V17i3-10 https://ir.uitm.edu.my/id/eprint/62144/ https://apmaj.uitm.edu.my/ https://www.doi.org/10.24191/APMAJ.V17i3-10
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id	my.uitm.ir.62144
record_format	eprints
spelling	my.uitm.ir.621442023-08-01T02:24:46Z https://ir.uitm.edu.my/id/eprint/62144/ An analysis of the “follow the money”: investigative audit technique in campaign funds for the election of regional heads in Indonesia / Rizal Mawardi … [et al.] apmaj Mawardi, Rizal Robby Maulana, Rausanfiker -, Ridarmelli Wijayanti, Inung International monetary system. International banking Auditing 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. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2022-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/62144/1/62144.pdf An analysis of the “follow the money”: investigative audit technique in campaign funds for the election of regional heads in Indonesia / Rizal Mawardi … [et al.]. (2022) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 17 (3): 10. pp. 269-288. ISSN 2550-1631 https://apmaj.uitm.edu.my/ https://www.doi.org/10.24191/APMAJ.V17i3-10 https://www.doi.org/10.24191/APMAJ.V17i3-10
institution	Universiti Teknologi Mara
building	Tun Abdul Razak Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Mara
content_source	UiTM Institutional Repository
url_provider	http://ir.uitm.edu.my/
language	English
topic	International monetary system. International banking Auditing
spellingShingle	International monetary system. International banking Auditing Mawardi, Rizal Robby Maulana, Rausanfiker -, Ridarmelli Wijayanti, Inung An analysis of the “follow the money”: investigative audit technique in campaign funds for the election of regional heads in Indonesia / Rizal Mawardi … [et al.]
description	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.
format	Article
author	Mawardi, Rizal Robby Maulana, Rausanfiker -, Ridarmelli Wijayanti, Inung
author_facet	Mawardi, Rizal Robby Maulana, Rausanfiker -, Ridarmelli Wijayanti, Inung
author_sort	Mawardi, Rizal
title	An analysis of the “follow the money”: investigative audit technique in campaign funds for the election of regional heads in Indonesia / Rizal Mawardi … [et al.]
title_short	An analysis of the “follow the money”: investigative audit technique in campaign funds for the election of regional heads in Indonesia / Rizal Mawardi … [et al.]
title_full	An analysis of the “follow the money”: investigative audit technique in campaign funds for the election of regional heads in Indonesia / Rizal Mawardi … [et al.]
title_fullStr	An analysis of the “follow the money”: investigative audit technique in campaign funds for the election of regional heads in Indonesia / Rizal Mawardi … [et al.]
title_full_unstemmed	An analysis of the “follow the money”: investigative audit technique in campaign funds for the election of regional heads in Indonesia / Rizal Mawardi … [et al.]
title_sort	analysis of the “follow the money”: investigative audit technique in campaign funds for the election of regional heads in indonesia / rizal mawardi … [et al.]
publisher	Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
publishDate	2022
url	https://ir.uitm.edu.my/id/eprint/62144/1/62144.pdf https://www.doi.org/10.24191/APMAJ.V17i3-10 https://ir.uitm.edu.my/id/eprint/62144/ https://apmaj.uitm.edu.my/ https://www.doi.org/10.24191/APMAJ.V17i3-10
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score	13.211869

An analysis of the “follow the money”: investigative audit technique in campaign funds for the election of regional heads in Indonesia / Rizal Mawardi … [et al.]

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