TY  - JOUR
T1  - Phenomenon of Accounting Practice: The Case of
Legislative Elections in Indonesia
AU - W. Darmoko, Henry AU - Rohman, Abdul 
JO  - International Business Management
VL  - 11
IS  - 12
SP  - 2203
EP  - 2209
PY  - 2017
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2017.2203.2209
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2017.2203.2209
KW  - Accounting practice
KW  -legislative elections and Indonesia
KW  -funding reports
KW  -audit practice
KW  -epoche
KW  -field
AB  - 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.
ER  -