UN-ACCOUNTABLE POLITICAL PARTY XYZ: IS THE BRIDGE TOWARDS CORRUPTION?
DOI:
https://doi.org/10.21776/ub.ijabs.2021.29.1.6Abstract
Purpose — This study aims to reconstruct the concept of public accountability that is free from the lifeworld colonization which is carried out by the concept of the New Public Management.
Design/methodology/approach — Problem-solving in this study will be approached through the critical perspective of Habermas (Gallhofer & Haslam, 1996); (Oakes & Oakes, 2016); (Gallhofer & Haslam, 2015). The critical perspective of Habermas will reveal the lifeworld colonization of accountability for the cadre of political parties XYZ, public discussion space is the main problem in this study.
Findings — The findings of this study are that the accountability of cadre, seen from the process of implementing cadre, has eroded its meaning. That is the instant cadre process by relying on the financial strength and the strong oligarchy of capital leadership in political parties XYZ which is a bridge to corruption. The loss of the meaning of the nature of political parties as an institution given the mandate to fight for the interests of the welfare and sovereignty of the people because of the dominance of the interests of political party elites. Un-accountable cadre political party XYZ due to the thick transactional politics in the cadre process is a trigger for distrust of the public to political party XYZ. Accountability of the cadre seems to ignore deliberations in the public discussion room, both legislative and executive elections, hence corruption scandals are increasing in Indonesia.
Practical Implications — This study emphasizes the accountability of cadres who are oriented to the process of recruiting political party cadres.Â
Originality/value — This study uses the critical perspective of Habermas. Through the Habermas approach, the researcher wanted to understand the lifeworld colonization of cadre accountability that occurs in the community. Related to the cadre accountability issue, the hegemony of public discussion rooms is the main issue.
Keywords Un-Accountable, Political Parties, Transactional Politics, Corruption, Habermas
Paper Type Research Paper.
References
Abraham, U. (2018). Mahar politik untuk partai di Indonesia, antara ada dan tiada. BBC Indonesia.Com. Retrieved from https://www.bbc.com/indonesia/indonesia-42664437
Ahmad, S. (2017). Dari mahar politik hingga mental politik transaksional: Kajian komparatif tentang korupsi di era milenial Indonesia. Mizan: Jurnal Ilmu Syariah, 5(1), 1–22.
Alkostar, A. (2010). Korupsi politik di negara modern. Yogyakarta: FH UII Press.
Amindoni, A. (2018). Korupsi massal di Sumut: “kongkalikong†dan “pasar gelap kekuasaan.†BBC Indonesia.Com. Retrieved from https://www.bbc.com/indonesia/indonesia-43611177
Anderson, C., & Tverdova, Y. (2003). Corruption, political allegiances, and attitudes toward government in contemporary democracies. American Journal of Political Science, 47, 91–109.
Anzar, D. (2011). Akuntabilitas keuangan partai politik di Banten. In Proceeding Simposium Nasional Otonomi Daerah. Simposium Nasional Otonomi Daerah 2011 LAB-ANE FISIP Untirta.
Ashraf, J., & Uddin, S. (2016). New public management, cost savings and regressive effects: A case from a less developed country. Critical Perspectives on Accounting, 41, 18–33.
Barone, E., Ranamagar, N., & Solomon, J. F. (2013). A Habermasian model of stakeholder (Non) engagement and corporate (Ir) responsibility reporting. Accounting Forum, 37(3), 163–181.
Bodoh, I. Z. F., & Dahlan, A. (2010). Korupsi pemilu di Indonesia (Pertama). Jakarta: Indonesia Corruption Watch.
Bovens, M. (2006). Analysing and assessing public accountability.
Bowler, S., & Karp, J. A. (2004). Politicians, scandals, and trust in government. Political Behavior, 26, 271–287.
Brignall, S., & Modell, S. (2000). An institutional perspective on performance measurement and management in the “new public sectorâ€. Management Accounting Research, 11, 281–306.
Broadbent, J., & Guthrie, J. (1992). Changes in the public sector: A review of recent alternative accounting research. Accounting , Auditing & Accountability Journal, 5(2), 3–31.
Broadbent, J., & Guthrie, J. (2008). Public sector to public services: 20 years of contextual accounting research. Accounting, Auditing and Accountability Journal, 21(2), 129–169. https://doi.org/10.1108/09513570810854383
Broadbent, J., & Laughlin, R. (1997). Developing empirical research: An example informed by a Habermasian approach. Accounting, Auditing and Accountability Journal, 10(5), 622–648.
Broadbent, J., & Laughlin, R. (1998). Resisting the New Public Management: Absorption and absorbing groups in schools and GP practices in the UK. Accounting , Auditing & Accountability Journal, 11, 403–435.
Broadbent, Jane, & Laughlin, R. (2003). Control and legitimation in government accountability processes : The private finance initiative in the UK. Crime, Law and Social Change, 14(July), 23–48.
Burrel, G., & Morgan, G. (1979). Sociological paradigms and organisational analysis. London: Heinemann.
Carnegie, G. D., & West, B. P. (2005). Making accounting accountable in The public sector. Critical Perspectives on Accounting, 6. https://doi.org/http://doi.org/10.1016/j.cpa.2004.01.002
Chua, W. (1986). Radical developments in accounting thought. The Accounting Review, XI(4), 3–16.
D’Agostino, G., Dunne, J. P., & Pieroni, L. (2016). Government spending, corruption and economic growth. World Development, 84, 190–205. https://doi.org/http://dx.doi.org/10.1016/j.worddev.2016.03.011
Day, P., & Klein, R. (1987). Accountabilities: Five public services. London: Tavistock.
De Jong, E., & Bogmans, C. (2011). Does corruption discourage international trade? European Journal of Political Economy, 27, 385–398.
Doig, A., & Wilson, J. (1998). What Price New Public Management? Political Quarterly, 69(3), 267–280.
Dubnick, M. J. (2014). “Accountability as a Cultural Keyword.†In M. Bovens, R. E. Goodin, & T. Schillemans (Eds.), In The Oxford Handbook of Public Accountability (pp. 23–38). Oxford: Oxford University Press.
Efferin, S. (2015). Akuntansi, spritualitas dan kearifan lokal: Beberapa agenda penelitian kritis. Jurnal Akuntansi Multiparadigma, 6(3), 466–480. https://doi.org/10.18202/jamal.2015.12.6037
Feriyansyah, A., Irianto, G., & Roekhudin. (2018). Akuntabilitas vertikal-horizontal aparatur publik dalam perspektif interpretive phenomenology Heidegger. Jurnal Akuntansi Aktual, 5(2), 168–177.
Fikri, A., Sudarma, M., Sukoharsono, E. G., Purnomosidhi, B., & Triyuwono, I. (2010). Studi fenomenologi akuntabilitas non governmental organization. Jurnal Akuntanssi Multiparadigma, 1(3), 417–428.
Fukuyama, F. (2014). Political order and political decay: From the industrial revolution to the globalization of democracy. New York: Farrar, Strays and Giroux.
Funnell, W. (2003). Enduring fundamentals: Constitutional accountability and auditors-general in tehe reluctant state. Critical Perspectives on Accounting, 14, 107–132.
Gabrillin. (2017). KPK tetapkan Setya Novanto tersangka kasus E-KTP. Kompas.com - 17/07/2017 19.03 WIB. Retrieved from http://nasional.kompas.com/read/2017/07/17/19034751/kpk-tetapkan-setya-novanto-tersangka-kasus-e-ktp
Gallhofer, S., & Haslam, J. (1996). Accounting/art and the emancipatory project: some reflections. Accounting Auditing & Accountability Journal, 9(5), 23–44.
Gallhofer, S., & Haslam, J. (2015). Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism. Critical Perspectives on Accounting, (2016), 1–19. https://doi.org/10.1016/j.cpa.2017.01.004
Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate and social reporting. London: Prentice Hall.
Groot, T., & Budding, T. (2008). New public management’s current issues and future prospects. Financial Accountability & Management 24, 1–13. Financial Accountability & Management, 24, 1–13.
Habermas, J. (1984). The theory of communicative action: Reason and the rationalization of society. Translated by McCarthy, T (Volume 1). Boston: Beacon Press.
Habermas, J. (1987). The theory of communicative action: Lifeworld and system: A critique of functionalist reason. Translated by McCarthy, T (Volume 2). Boston: Beacon Press.
Hebson, G., Grimshaw, D., & Marchington, M. (2003). Ppps and the changing public sector ethos: Case study evidence from the health and local authority sectors. Work, Employment and Society, 17(3), 481–501.
Hillman, A. (2004). Corruption and public finance. An IMF perspective. European Journal of Political Economy, 20, 1067–1077.
Hood, C. (1991). A public management for all seasons? Public Administration, 69(1), 3–19.
Hood, C. (1995). The New Public Management’ in the 1980: Variations on a theme. Accounting Organizations and Society, 20, 93–109.
Hough, D. (2013). Corruption, anti-corruption and governance. New York: Palgrave Macmillan.
Hugges, O. E. (1998). Public management and administration (2nd ed.). London: Macmillan Press Ltd.
Irianto, G. (2004). A critical enquery into privatisation of state-owned enterprises: The case of PT. Semen Gresik (Persero) TBK. Indonesia. The University of Wolongong, Australia.
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3, 305–360.
Johnston, M. (2005). Syndromes of corruption: Wealth, power, and democracy. Cambridge: University Press.
Junaidi, V., Gunadjar, Alimsyah, S., Nuraini, A., Anggraini, T., Wulandari, L., & Marom, A. (2011). Anomali keuangan partai politik (pengaturan dan praktek). (D. Supriyanto, Ed.) (Cetakan I). Indonesia: Kemitraan Bagi Pembaruan Tata Pemerintahan.
Kholmi, M. (2008). Persepsi mahasiswa akuntansi terhadap akuntabilitas dan transparansi keuangan partai politik. Ekonomi Bisnis -Penelitian Dan Pemikiran, 01(02), 215–226.
Kumorotomo, W. (2009). Intervensi parpol, politik uang dan korupsi: Tantangan kebijakan publik setelah pilkada langsung. Makalah Disajikan Dalam Koferensi Administrasi Negara, Surabaya, 15 Mei 2009, (32), 1–18.
Kumorotomo, W. (2010). Akuntabilitas anggaran publik: Isu politik, prioritas belanja dan SILPA dalam alokasi APBD di beberapa daerah. Makalah Disajikan Dalam Koferensi Administrasi Negara Ke 3, Bandung 6-8 Juli 2010, 6–8. Retrieved from www.kumoro.staff.ugm.ac.id/file_artikel/Akuntabilitas Anggaran Publik.pdf
Laughlin, R. C. (1984). The design of accounting systems: A general theory with an empirical study of the church of england. University of Sheffield, UK.
Manar, D. G. (2016). Akuntabilitas partai politik di kota Semarang: Kajian pelaksanaan akuntabilitas pada partai demokrat di kota Semarang Tahun 2009-2014. Jurnal Ilmiah Ilmu Pemerintahan, 2(1), 5–18. Retrieved from https://ejournal2.undip.ac.id/index.php/jiip/article/view/1705
Mauro, P. (1995). Corruption and growth. Quarterly Journal of Economics 110, 681–712., 110, 681–712.
Mauro, S. G., Cinquini, L., & Pianezzi, D. (2019). New Public Management between reality and illusion: Analysing the validity of performance-based budgeting. British Accounting Review. https://doi.org/10.1016/j.bar.2019.02.007
Mendez, F., & Sepulveda, F. (2006). Corruption, growth and political regimes. Cross country evidence. European Journal of Political Economy, 22, 82–98.
Miller, D. Y., & Dunn, W. N. (2006). A Critical Theory of New Public Management. University of Pittsburgh.
Monita, T., Lestari, A. A., & Yustikarini, H. D. (2018). Polemik budaya gratifikasi (Mahar Politik ) dalam implisit penyelenggaraan pesta rakyat di Indonesia. Seminar Nasional Hukum Universitas Negeri Semarang, 4(2), 446–465. Retrieved from https://journal.unnes.ac.id/sju/index.php/snh
Mulawarman, A. D. (2014). On holistic wisdom core datum accounting: Shifting from accounting income to value added accounting. International Journal of Accounting and Business Society, 22(1).
Mulawarman, A. D. (2018). Bagaimana kita menyelesaikan korupsi? In Materi disampaikan pada acara seminar nasional anti korupsi. Indonesia: HIMAPI FIA UNISMA.
Musyarofah, S. (2013). Akuntabilitas pendidikan tinggi melalui sustainability reporting. Univeritas Brawijaya.
Neuman, W. L. (2003). Social research methods: Qualitative and quantitative approaches. Boston: Mass: Allyn and Bacon.
Nurprojo, I, S. (2016). Bagongan, Pilkada Serentak dan Demokrasi yang Cedera: Belajar dari Purbalingga. Politik Indonesia: Indonesian Political Science Review, 1(2), 120–135. Retrieved from http://journal.unnes.ac.id/nju/index.php/JPI
Oakes, H., & Oakes, S. (2016). Accounting colonisation and austerity in arts organisations. Critical Perspectives on Accounting, 38, 34–53. https://doi.org/10.1016/j.cpa.2015.10.005
Oktasari, R. (2016). Pengaruh akuntabilitas publik, partisipasi masyarakat, transparansi kebijakan publik dan pengetahuan dewan tentang anggaran terhadap pengawasan keuangan daerah (APBD) di DPRD Kabupaten Karanganyar. Universitas Muhammadiyah Surakarta, 1–18.
Papadopoulos, Y. (2010). Accountability and multi-level governance: More accountability, less democracy? West European Politics, 33(5), 1030–1049. https://doi.org/10.1080/01402382.2010.486126
Paranoan, S. (2015). Akuntabilitas dalam upacara adat pemakaman. Jurnal Akuntansi Multiparadigma, 6(2), 214–223.
Parker, L., & Gould, G. (1999). Chainging public sector accountability: Critiquing new directions. Accounting Forum, 23(2), 109–135.
Persson, T., Roland, G., & Tabellini, G. (1997). Separation of power and political accountability. Qualitatif Journal Economic, 112(4), 1163–1202.
Pinilih, G. (2017). Mendorong transparansi dan akuntabilitas pengaturan keuangan partai politik. Mimbar Hukum, 29(1). https://doi.org/10.22146/jmh.17647
Purnomosidi, R. M., Triyuwono, I., & Kamayanti, A. (2012). Pembebasan etos akuntabilitas pelayanan publik: Sebuah analisis kritis Habermasian atas kolonisasi lifeworld. Jurnal Ekonomi Dan Keuangan, (80), 132–152.
Putri, R. S., & Hantoro. (2018). La Nyalla ungkap kronologi permintaan mahar Rp 40 M oleh Prabowo. Tempo.Co.
Rais, A. (2008). Agenda mendesak bangsa: Selamatkan Indonesia! Yogyakarta: PPSK Press.
Riwanto, A. (2015). Korelasi pengaturan sistem pemilu proporsional terbuka berbasis suara terbanyak dengan korupsi politik di Indonesia. Yustisia Jurnal Hukum, 91(1), 89–102. https://doi.org/10.20961/yustisia.v91i0.2854
Robert, J., & Scapens, R. (1985). Accounting systems and systems of accountability: Understanding accounting practices in their organisational contexts. Accounting, Organisations and Society, 10, 443–456.
Roberts, J. (2015). The “subject†of corruption. Critical Perspectives on Accounting, 28, 81–88.
Roberts, J., & Scapens, R. (1985). Accounting systems and systems of accountability – Understanding accounting practices in their organisational contexts. Accounting, Organizations and Society, 10(4), 443–456.
Rohma, L. (2011). Persepsi mahasiswa akuntansi unesa tentang pengaruh transparansi dan akuntabilitas keuangan partai politik terhadap kinerja partai dan upaya pemberantasa kejahatan kerah putih. Jurnal Pendidikan Akuntansi (JPAK), 1–23.
Roruguez, M., & Navarro, A. (2007). Could fair value accounting be useful, under NPM models. For users of financial information? Internasional Riview of Administrative Science, 73(3), 473–502.
Saunders, B., Kitzinger, J., & Kitzinger, C. (2015). Anonymising interview data: Challenges and compromise in practice. Qualitative Research, 15(5), 616–632.
Serritzlew, S., Sonderskov, K. ., & Svendsen, G. . (2014). Do corruption and social trust affect economic growth? A review. Journal of Comparative Policy Analysis: Research and Practice, 16, 121–139. https://doi.org/http://dx.doi.org/10.1080/13876988.2012.741442
Shleifer, A., & Vishny, R. . (1993). Corruption. Quarterly Journal of Economics, 108, 599–617.
Sicklair, A. (1995). The chameleon of accountability: Forms and discourses. Accounting, Organizations and Society, 20(2-3), 219–237. https://doi.org/https://doi.org/10.1016/0361-3682(93)E0003-Y
Sikka, P., & Lehman, G. (2015). The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects. Critical Perspectives In Accounting, 28, 62–70.
Sjafrina, A. G. P. (2019). Dampak Politik Uang Terhadap Mahalnya Biaya Pemenangan Pemilu dan Korupsi Politik. Jurnal Antikorupsi INTEGRITAS, 05(1), 43–53. https://doi.org/10.32697/INTEGRITAS.V5I1.389
Surbakti, R. (2015). Peta permasalahan dalam keuangan politik Indonesia. (R. W. Nindita Paramastuti, Astri Suryandari, Ed.). Indonesia: Kemitraan Bagi Pembaruan Tata Pemerintahan.
Ter Bogt, H., Budding, T., Groot, T., & Van Helden, J. (2010). Current NPM research: digging deeper and looking further. Financial Accountability & Management& Management, 26, 241–245.
Tetlock, P. E., Vieider, F. M., Patil, S. V, & Grant, A. M. (2013). Accountability and ideology: When left looks right and right looks left. Organizational Behavior and Human Decision Processes, 122(1), 22–35. https://doi.org/10.1016/j.obhdp.2013.03.007
UU No 2 Tahun 2011. Tentang Partai Politik. Retrieved from http://www.dpr.go.id/dokjdih/document/uu/UU_2011_2.pdf
Warren, M. (2004). What does corruption mean in a democracy? American Journal of Political Science, 48, 328–343. https://doi.org/http://dx.doi.org/10.1111/j.0092-5853.2004.00073.x.
Wattimena, R. (2016). Demokrasi: Dasar filosofis dan tantangannya (1st ed.). Indonesia: PT. Kanisius.
Wedel, J. R. (2014). Unaccountable: how elite power brokers corrupt our ï¬nances, freedom, and security. New York: Pegasus Books.
Wei, S. (2000). How taxing is corruption on international investors? The Review of Economics and Statistics, 82, 1–11.
Wibowo, E. A. (2018). Akuntabilitas partai politik dan elektabilitas partai politik: Studi kasus pada partai politik peserta pemilu di Propinsi Diy Tahun 2014. Jurnal Riset Akuntansi Dan Keuangan, 14(1), 31–40. Retrieved from http://e-journalfb.ukdw.ac.id/index.php/jrak/article/view/297/277
Yang, K. (2012). “Further understanding accountability in Public organizations: Actionable knowledge and the structure–agency Duality.†Administration & Society, 44(3), 255–284. https://doi.org/10.1177/0095399711417699
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 The International Journal of Accounting and Business Society
This work is licensed under a Creative Commons Attribution 4.0 International License.
The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.
