Accountability of Receipt and Expenditure of Political Party Finances in Pekanbaru City Based on Minister of Home Affairs Regulation Number 36 of 2018

This study analyzes the accountability reports of political parties for financial assistance and expenditures originating from the regional budget using the sociological legal research method. Whereas there are obstacles in the practice of managing funds by members of political parties who are not accountable due to the limited knowledge of the management, as well as the change of management so that accountability is delegated to the new management. The imposition of administrative sanctions in the form of not being given APBD financial assistance to political parties that violate the provisions beyond the deadline or do not submit accountability reports to the Audit Board of Riau Province can encourage political parties to prepare accountability reports on financial receipts and expenditures.