ABSTRAK
Tuntutan akuntabilitas, transparansi, dan responsivitas sebagai bagian dari nilai-nilai good governance bagi partai politik tidak dapat dihindari. Partai politik sebagai organisasi publik berfungsi sebagai sarana pendidikan politik, penyerap, merumuskan, dan mengagregasikan kepentingan masyarakat, partisipasi dan rekrutmen politik. Partai politik dalam menjalankan fungsinya tidak semata terkait manajemen, SDM, namun juga sumber dan pengelolaan keuangan partai. Salah satu sumber keuangan bagi partai politik adalah  bantuan dari pemerintah melalui APBN/APBD. Penelitian ini bertujuan menganalisis akuntabilitas dan transparansi Partai Demokrat DIY dalam pengelolaan keuangan yang bersumber dari dana APBD tahun anggaran 2011-2013 serta responsivitas dalam memberikan pelayanan informasi keuangan kepada stakeholders.
Penelitian deskriptif kualitatif ini menggunakan analisis model interaktif Miles dan Huberman dengan fokus DPD Partai Demokrat DIY yang dipilih secara purposive area, dengan pertimbangan pada Pemilu 2009 memperoleh suara 18,64% (290.552 suara) dengan 10 anggota DPRD DIY, sedangkan pada Pemilu 2014 sebanyak 6,65% (136.876 suara) dengan 2 anggota DPRD DIY. Teknik pengambilan sampel dilakukan secara purposive sampling, dengan informan pengurus, kader, dan konstituen partai. Data penelitian dikumpulkan melalui observasi partisipatif, indept interview dan dokumentasi. Sedangkan validitas data menggunakan triangulasi sumber data.
Hasil penelitian menunjukkan bahwa akuntabilitas, transparansi dan resposivitas Partai Demokrat DIY rendah dan belum sesuai dengan harapan pengurus, kader dan konstituen partai. Akuntabilitas atas laporan pertanggungjawaban keuangan partai belum maksimal dilaksanakan sesuai dengan mekanisme partai dan terdapat catatan hasil audit BPK atas laporan pertanggungjawaban keuangan. Belum ada aturan teknis pelaksanaan atas transparansi pengelolaan keuangan partai dan laporan keuangan partai tidak disampaikan dalam rapat pengurus dan hanya diketahui ketua dan bendahara. Keluhan pengurus, kader dan konstituen partai sebatas ditampung dan belum ada tindaklanjut atas keluhan yang dimaksud, bahkan rapat pengurus dengan agenda khusus terkait keluhan belum pernah dilaksanakan, dan tindaklanjut atas keluhan tersebut tergantung pimpinan partai, ketersediaan dana, kondisi politik lokal dan kesesuaian dengan program DPP Partai Demokrat.
Kata kunci    :    keuangan partai politik, Partai Demokrat, akuntabilitas, transparansi, responsivitas, good governance
ABSTRACT
Demands for accountability, transparency, and responsiveness as part of the values of good governance for a political party cannot be avoided. Political parties as public organization serves as a means of political education, absorbent, formulate, and aggregate interests of the community, participation and political recruitment. Political parties are not alone in carrying out its functions related management, human resources, but also resources and financial management of the party. One source of finance for political parties is help from the government through the APBN/APBD. This study aimed to analyze the accountability and transparency of the Democratic Party DIY in the financial management of funds sourced from the 2011-2013 fiscal year budget and responsiveness in providing financial information services to stakeholders.
This qualitative descriptive study using analysis of Miles and Huberman interactive model with focus DPD Democratic Party DIY purposively selected area, with consideration of the 2009 elections to obtain sound 18.64% (290 552 votes) with 10 legislators DIY, whereas in the 2014 election as 6 , 65% (136 876 votes) with two legislators DIY. The sampling technique was done by purposive sampling, with informants’ officials, cadres and party constituents. Data were collected through participant observation, in-depth interviews and documentation. While the validity of the data using triangulation of data sources.
The result showed that accountability, transparency and the Democratic Party DIY resposivitas low and does not meet the expectations of management, cadres and party constituents. Accountability for financial accountability report is not maximized parties carried out in accordance with the mechanism of the party and there is a record of audit reports on the financial accountability report. There has been no implementation of the technical rules on the transparency of financial management of the party and the party's financial statements are not presented in a board meeting and only known to the chairman and treasurer. Complaint management, cadres and party constituents extent accommodated and there has been no follow up complaints referred to, even board meeting with a specific agenda related complaints has not been implemented, and follow up the complaint the party leadership depends, availability of funds, local political conditions and compliance with program DPP Democratic party.
Key Words    :    finance political parties, the Democratic Party, accountability, transparency, responsiveness, good governance