Regulation of Political Party Financial Assistance Examination by Different Auditors

The concept of democracy was first practiced in Ancient Greece, especially in the city state of Athens in the 5th century B.C. At that time, in Greece small cities were formed called city states and each of these city states had what Jean Bodin called superanus, which then the concept of superanis became the concept soverign and was reduced back to soverenity, and which in Indonesian means sovereignty. This research is a normative legal research. To maintain transparency in the use of these finances, the use of financial assistance must be accounted for, and for finances sourced from government assistance through the State Budget (APBN) must be audited by the Supreme Audit Agency (BPK), because government financial assistance is related to finances from the state through the APBN