The Development of Web Based Application for Financial Accountability Report of Indonesian Political Parties

Accounting for non-profit organizations such as political parties is quite complicated, ranging from planning, execution to assessment, requiring an appropriate management information system to operate and manage the organisation. By optimizing the management information system, the different types of accounting transactions are recorded and economic data is produced to assess the organisation. The aim of this research is to create computer-based financial accounting apps that are used by Indonesia Political Parties to generate accountability and transparency-compliant financial reports to achieve good governance. Research and development method is used in this research. Developing accounting information systems for non-profit organizations is a matter of urgency. It will significantly contribute to the growth of information technology in the field of financial accounting.


INTRODUCTION
In a democratic culture, political parties have a basic role to play. They become community-government intermediaries. Political parties absorb, formulate and aggregate community interests as an organisation that lives in the society. Until now, the problem of political fund transparency and accountability remains a challenge for Indonesia's democratic system. The three strategies have attempted to be implemented in Indonesia since the reform era, according to Supriyanto and Wulandari (2012: 3). This is seen in Law No. 2/1999and Law No. 3/1999enacted in the run-up to the 1999Law No. 31/2002, Law No. 12/2003and Law No. 23/2003enacted in the run-up to the 2004and Law No. 2/2008, Law No. 10/2008and Law No. 42/2008  Low accountability, on the other side, will cause an uncertain flow of money to political parties. Article 36 of Law No. 2 of 2008 paragraph (3) says that:' Political Party management at all levels records all political party income and expenditure.' With the provisions of Article 36, it can be said that political parties have three major commitments, including; 1) Recording, (2) Reporting, and (3) Opening reports to the public. In order to overcome these problems, political parties are required to create basic changes instantly, namely to create transparency and accountability of their organizations in order to restore people's confidence.
Political parties ' accountability to the public for the operations undertaken is through the preparation of economic reports (Pinilih, 2017). Accountability in the financial management of non-profit organizations is expected to be able to fulfill accountability for actions and choices in financial statements in order to create confidence, directors are required to report on every economic activity that happens, whether incoming or outgoing funds. Transparency implies that economic statements are open to reducing corruption, collusion and nepotism practices as well as money laundering activities that are more common in nonprofit organisations (Rachmawati, 2013). . The growth of IT impacts the position of accounting information systems in nonprofit (service-oriented) organisations because IT has dramatically altered the organisation in carrying out operations. Using IT-based, well-integrated accounting systems is absolutely essential in order to acquire precise and reliable data in the decision-making process for non-profit organizations (Rukmiyati and Budiartha, 2016: 116). In the digital age, demands for financial data transparency have risen, both from consumers of financial statements and from all policy makers concerned. To satisfy these ever-increasing requirements, financial accounting norms need to be supported by readily available information systems for stakeholders in need of organisational financial data (Wibisono, 2017). In the context of political party economic accountability, this study focuses on creating web-based accounting apps

LITERATURE REVIEW
The accountability Accountability and accounting are two things that are interrelated. From an financial point of perspective, accounting can be used as a means of accountability for leadership, which is an activity linked to accountability attempts to generate data (Velayutham & Perera 2004;Suwardjono 2005;Triyuwono 2006). Power (1991) says in the public context that accounting regulation is a government accountability tool.
According to (Gray et al. 1996) in Suwaldiman (2005, accountability implies the job of offering data (including economic data) or calculations required from an activity that is the duty of an organization / company in the accounting discipline. Gray et al (1996: 38) therefore describe responsibilities as "the duty to provide an account (by no means necessarily a financial account) or reckoning of those actions for which one is held responsible". Accountability appears to be a logical consequence of the management-owner relationship. In this situation, the proprietor provides the manager complete power to carry out the organization's operational operations as a result of this authority, and the agent must be held responsible for the operations of the principal. Gray, et al (1997) argue that the core of accountability is to provide data between two sides, one of which is liable for offering an explanation or justification to the other party with the right to be held accountable. While Patton (1992) also explains that accountability is in fact strongly linked to the legitimacy of an organisations existence, accountability occurs due to relationships, people, groups, businesses, government, organizations, etc..

The political parties financial reports
Viewed from the management side of the business, financial statements are instruments for managerial and organizational performance control and evaluation. While financial statements are a type of accountability system and a basis for decision-making in terms of internal consumers (Mahsun, et al, 2013: 188). Specific matters relating to political party accounting are as follows in reference to the current regulations: • Single (not numerous) reporting unit • Financial Statements consist of Statements of Financial Position, Activity Reports, Cash Flow Statements, and Notes to Financial Statements. • Political party financial statements are all political party leadership structures ' mixed financial statements. • The objective of political party accounting is not to assess profit, i.e. how the political party can produce cash to finance its operations and how political parties ' transparency and economic accountability to the resources / contributors of economic and public resources The aim of the financial statement is to provide data on assets, liabilities and net assets at a specified moment and data on the relationship between these components. Information in the financial statements used in combination with disclosures and data in other financial statements can assist resource suppliers who are not expecting repayments, employees, creditors and other parties to evaluate : • The capacity of non-profit organizations to continually deliver services • Liquidity, economic flexibility, responsibilities and external financing requires The main purpose of the activity report Includes information on the effects of transactions and other events that change the amount and nature of net assets ; relationships between transactions and other events ; and how resources can be used in the implementation of different programs or services. The activity report includes the entire for-profit organization and provides changes over the period in the quantity of net assets. Changes in net assets in the activity declaration are expressed in economic position net assets or equity. It also states that the activity report shows the amount of changes in net assets that are bound, permanent, temporarily bound and not bound over a period.

Accounting information system
Accounting information systems can help organisations make choices to effectively allocate funds to achieve organisational objectives. IT development impacts the position of accounting information systems in businesses (profit-oriented), nonprofit organizations (service-oriented), because IT has altered the organisation dramatically. To acquire precise and reliable data in the decision-making process, the use of computer-based accounting information systems that are directed and well integrated is absolutely essential for non-profit organizations (Rukmiyati and Budiartha, 2016: 116).
Accounting information systems are often used alone or as a basis for assessing leadership accomplishments in conjunction with other information systems. Activities recorded through accounting figures are management information for assessment procedures of planning, coordination and assessment. The associated parties will be making the rules from the information system in the future. In other words, the customer performance will be affected by the accounting information system. The accounting information system plays its part in this situation by generating data on a company's operations.

RESEARCH METHOD
This study is research on research and development (R&D). According to Sukmadinata (2013: 164), "Research and Development (R&D) is a process or steps for developing a fresh product or improving current goods that can be accounted for," while according to Sugiyono (2015: 297), "Research and Development (R&D) is a study technique used to create certain goods and test their efficacy." The purpose of this research is to develop web-based accounting apps for organisations of political parties.

Research Place and Time
This study was performed at the Information Technology Laboratory of the Manado State Polytechnic Department of Accounting and Electrical, and the responsiveness was the 5 largest political parties in North Sulawesi, such as the Indonesian Democratic Party of Struggle (PDIP), the Golkar Party, the National Awakening Party, Gerindra Party, the Democratic Party.

Research Procedure
The research procedure used in this study uses the 4D development model. This research model uses 4 stages of development define (analysis) , design, develop and disseminate. 1. Define; at this point, the researcher establishes the fundamental problems of financial reporting faced by Indonesian Political Parties. There are two analyzes carried out at this stage, namely the analysis of needs and the analysis of political party entities 2. Design; this stage aims to model the prototype of the application. At this point, web-based computer applications are developed as a means of documenting and compiling financial statements. 3. Develop; a. Making Media; make media in line with the predetermined format choice using a personal computer. There four activities in this case, namely : interface development, coding, testing and deployment. b. Validation ; the application is validated by at least two experts. The findings are feedback, observations and inputs that can be used as a basis for the project analysis. c. Testing; A design check is required before the accounting software program is disseminated. This phase is a follow-up to the expert's evaluation of small-scale items 4. Disseminate; political parties have conducted field trials at this stage. At this stage questionnaires were also distributed to find out the assessment of political parties regarding the media that had been developed.

Subject and Object Research
The subjects in research were all political parties in North Sulawesi and 2 validators. The sampling technique used in the research to test the development and assessment of products from political parties is all political parties.

Functional Requirement
A functional requirement defines a system or its component in software engineering. This determines the tasks that a program must perform (Roger S. Pressman, 2014). A feature is merely inputs, conduct, and outputs. It can be a calculation, information manipulation, business process, user interaction, or any other particular features that define what a system is likely to conduct. Functional specification allows us to capture the expected actions of the device. This conduct can be expressd as roles, services or activities, or the process to be carried out (Chapman and Hall, 2016).
The functional requirements for financial accountability report application are as follows Functional Requirement Description FR 1 Software system is able to manage and display the political parties account FR 2 Software system can manage the political parties financial transaction for each provided account. FR 3 Software system can process and display accounting activity report FR 4 Software system can process and display financial position report FR 5 Software system can manage user financial donation FR 6 Software system can facilitate a user to donate a sum of money or other property to a particular political party. FR 7 Software system can display F & Q column FR 8 System software can process and display accounting cash flow report

Non-Functional Requirement
A non-functional specification determines the performance attribute of a software system. These are a set of standards used to determine the basic function of a process. A non-functional specification is essential to the functionality and performance of the whole software system. Failure to meet non-functional requirements can result in system failure (Roger S. Pressman, 2014).
The non-functional requirement ot this system are : • The software is easy to learn, operate through interaction with interface.
• The software can be executed in both in Personal Computer and mobile device

System Modelling
System modeling is the method of creating abstract models of a system, with each model offering a distinct view of that system or point of view. It's about describing a system using some kind of graphical notation, now almost always based on Unified Modelling Language notations [8]. Models help the analyst understand the features of the system; they are used to communicate with the client.
Notasi UML yang digunakan dalam memodelkan sistem ini terdiri atas use case diagram, class diagram dan activity diagram. The primary form of system or process specifications for a new underdeveloped software program is known as UML case diagram. Use cases define the expected behavior, and not the exact method of making it happen . Class diagram is a type of static structure diagram that defines the system's structure by showing classes, attributes, methods and object relationships. An activity diagram visually presents a series of actions or flow of control in a system similar to a flowchart or a data flow diagram. The UML's diagram for this system is shown

Implementation
The outcome of the prior modelling is implemented into a program or a web based software. The software designer was designed using the MVC (Model -View -Controller) approach to promote system maintenance in the future. At the model level, the application's business logic is divided into the methods of each of the current entities. PHP technology is used to create classes required for both the model and controller. In the meantime, Bootstrap and Javascript technologies are being used for the view side. This system's final result is shown below

Testing
Software testing is an operation that guarantees that the actual results match the expected results and that the software system is defect-free. This requires the execution of a computer component or device function to test one or more interesting features. There are usually three evaluation classes, e.g. : functional testing, non-functional testing and maintenance. This system uses functional and non-functional testing.
Functional testing in software testing is a method of evaluating system functionality and ensuring that the system operates in compliance with the functional requirements defined. The object of this test is to check the scheme's functionality. Test cases are set and executed as follows to check the usability of this process: The cash flow report can be processed and displayed The cash flow report run well Pass