A compliance of campaign finance reporting in the democratic era

Purpose:  This study aims to assess the level of compliance of political parties in Palu in reporting their 2024 election campaign funds, with a focus on the transparency and accountability of reports in accordance with applicable regulations. Methodology/approach: The method used is quantitative descriptive research with a descriptive statistical approach. Data was obtained through documentation, which involved campaign finance reports from 18 political parties. The research sample used a saturated sampling technique. Findings: Most political parties were compliant in reporting campaign finances, with high compliance rates of 96,3% for RKDK, 95,8% for LADK, 100% for LPSDK, and 97,9% for LPPDK. Despite this progress, stricter supervision by the KPU and Bawaslu and more rigorous enforcement of sanctions are needed to ensure that campaign funds are clearly and transparently accounted for. Practical  and Theoretical Contribution/Originality: This study assists the KPU and Bawaslu of Palu City by demonstrating the effectiveness of existing regulations and increasing public political awareness of the importance of transparency in campaign finance reporting. Research   Limitation: This study is limited to the city of Palu and uses secondary data from audited reports, so it does not describe compliance dynamics throughout Indonesia.