Financial Governance and Logistics in Re-Election: Case Study of the 2020 Labuhanbatu Regency KPU

This research delves into the financial and logistical management practices employed by the General Election Commission (KPU) of Labuhanbatu Regency during the 2020 Regent and Deputy Regent elections, with a particular focus on the subsequent re-voting processes. Following elections, it's common for unsuccessful candidates to contest results, leading to legal challenges and, in some cases, re-voting. Labuhanbatu Regency's experience is noteworthy as it underwent re-voting twice. Utilizing a qualitative research approach with a descriptive framework, this study reveals that the financial and logistical governance by the Labuhanbatu KPU was effectively executed, ensuring smooth re-voting procedures, minimizing the likelihood of errors, and bolstering public trust in democratic processes. Recommendations stemming from this research advocate for the recruitment of polling station (TPS) officers based on merit and experience to enhance service quality. Moreover, it underscores the importance of sustaining effective financial and logistical management practices to preempt future re-voting scenarios, even in the absence of significant hurdles.

This interest is based on several things.First, Indonesia is a country that adheres to a democratic system so it must consistently carry out the election process as mandated in the Constitution Article 22 E. Thus, elections are a routine process that is carried out periodically and therefore in each election process, there will be problems that researchers are interested in solving.Second, even though Indonesia has been holding elections since 1955, Indonesia has only really carried out elections properly and ideally since postreformation.As stated by (Mietzner, 2009) the consolidation of democracy in Indonesia has only occurred since the 1998 reforms and is still ongoing and experiencing obstacles.So, in the process, there are still many obstacles found that pose challenges for researchers to contribute ideas to the ideal election design for Indonesia.Like the ongoing debate about whether elections should be proportionally open or closed, direct or indirect elections (Asshiddiqie, 2008).
As usual, after the election process takes place, candidates who lose in the election results will carry out a lawsuit process to get the opportunity to be re-elected.Based on the Constitutional Court's records, 102 results of the 2020 Simultaneous Regional Elections were challenged at the Constitutional Court (MK).In detail, one lawsuit over the gubernatorial election, 90 lawsuits over the regional election, and 11 lawsuits over the walkout election.(Datiknews.com, 2020).Of the 90 lawsuits, the number of cases decided by the Constitutional Court was 32 cases involving disputes over the results of the 2020 regional elections which were in the evidentiary stage.Of the 32 cases decided, 16 cases were required to be re-voted (PSU).Consisting of two disputes over the Regent of Teluk Wondama, the Regent of Yalimo, the Regent of Nabire, the Regent of Morowali, and the dispute over the election of the Governor of South Kalimantan.Furthermore, the Regent of South Labuhanbatu, the Regent of North Halmahera, the Regent of Labuhanbatu, the Regent of Penukal Abab Lematang Ilir, the Regent of Rokan Hulu, the Regent of Mandailing Natal, the Regent of Indragiri Hulu, the Governor of Jambi, the Mayor of Banjarmasin, and the Regent of Boven Digoel (Kompas.com, 2021).
Labuhanbatu Regency is interesting to study because it is the only region that carried out Re-Voting (PSU) twice.This shows the potential for dissatisfaction or controversy with the results of the previous election.Comparative analysis of the first and second PSU results can provide insight into changes in voter preferences, local political dynamics, and the impact of lawsuits on election results.It is important to understand the impact of the PSU on the legitimacy of the government after the election is over and how this process affects people's trust in electoral institutions at the local level.The first revote was held on April 24 2021 at 9 polling stations after the pair H.The second reason, related to the first reason, holding repeat voting twice is of course not an easy thing.However, in reality, the Labuhanbatu Regency KPU was able to organize the two PSUs successfully.This is characterized by the absence of financial or logistical obstacles during the implementation process amidst a relatively urgent time tempo.As stated by(H.Kurniawan, 2020)above, the problems that usually arise when a Re-Voting is carried out include extra costs and time to provide very urgent logistics.However, as the initial observations made by researchers, these obstacles are not very significant in Labuhanbatu Regency.Meanwhile, based on information provided by one of the related parties in another area who is also carrying out PSU, financial and logistical constraints are the threats they face when carrying out PSU.
Likewise, what was conveyed by Rahmat Bagja as a member of Bawaslu during the Strategy Preparation and Supervision Analysis Meeting in the Re-Voting of the Constitutional Court Decision, in Jakarta, Wednesday (24/3/2021) "all election organizer activities following the relevant Constitutional Court (MK) decision revoting (PSU) was hampered by the budget (bawaslu.go.di, 2021).The statement made by Bagja strengthens indications of threats regarding budget shortfalls when implementing PSU.However, in reality, the Labuhanbatu Regency KPU can carry out all processes related to finance and logistics smoothly and "successfully".
Therefore, this research chose Labuhanbatu Regency as the research locus by highlighting financial and logistics governance as the theme.This theme was chosen because researchers were interested in the experience that the Labuhanbatu Regency KPU had in facing two repeat voting smoothly with a fairly fantastic budget and quite urgent time.The details of the budget that researchers obtained during pre-research are as follows: Pre-PSU budget of Rp. 28,188,658,501,188,218,873,with 30,903,428,501,a realization of IDR 30,729,320,690,107,811.If we depart from the pre-assumptions of experts and practitioners who appeared previously, then the Labuhanbatu Regency KPU should have had great difficulty with the budget because it has carried out PSU twice, but based on the data presented above, it appears that on the contrary, the Labuhanbatu Regency KPU has a remaining budget, which is quite large, namely around IDR 174,107,811.Even though a budget excess is not a good thing, this phenomenon at least suggests that there was successful governance carried out by the Labuhanbatu Regency KPU at that time.

RESEARCH METHODS
The techniques, design, and implementation of research that will be used depend on the type of research chosen (Neuman, 2014: 165).Determining the type of research is very important, especially in social research.To obtain effective research results, the type of research must be adjusted to the research objectives.This type of research is qualitative according to the research objectives previously mentioned.This type of qualitative research was chosen because it can describe the study comprehensively (Creswell, 2018).
Qualitative research is research that intends to understand the phenomena experienced by the research subjects.It also aims to describe the objects and phenomena studied in a natural setting.Furthermore (Sugiyono, 2017)suggests that a natural setting is when the research object behaves naturally and as it is without the intervention of the researcher, basically maintaining the conditions when the researcher enters, remains in, and leaves the object.The next step is to collect detailed and meaningful data using qualitative methodology.Meaning is an actual concrete fact that has hidden value beneath the visible data.More specifically, this qualitative approach will then carry out a research process that produces descriptive data from the behavior, writing, and sounds observed by each person (Anggito & Setiawan, 2018).
Through this research, researchers want to analyze the financial and logistical governance of the Labuhanbatu Regency General Election Commission in overcoming financial and logistical obstacles during revoting.So it is hoped that the research carried out will be able to obtain some data from information sources to be included in this research.

RESULTS AND DISCUSSION Election of Regent and Deputy Regent of Labuhanbatu Regency in 2020
The 2020 election for the Regent and Deputy Regent of Labuhanbatu Regency is one of the regions holding the 2020 Simultaneous Election.This year's election is different from previous elections because it was held amid the Covid-19 pandemic.The 2020 Simultaneous Election was held on Wednesday, December 9 2020 in 270 regions with details of 9 provinces, 224 districts, and 37 cities.Of the 270 regions that held elections, 15 regions carried out a repeat vote (PSU) and 1 region carried out a repeat vote count.Labuhanbatu Regency is one of the regions that carries out elections and is also a region that carries out PSU in the 2020 Simultaneous Elections.There are many things that the Labuhanbatu Regency KPU must prepare in carrying out this election, especially in terms of re-voting, starting from changing stages, programs, and schedules as well as the budget that must be met.
Labuhanbatu Regency, in the democratic party, the last election for Regent and Deputy Regent was quite surprising to many parties where the final results of the vote count explained that the competition for the election of Regent and Deputy Regent of Labuhanbatu was very competitive.Because it took place with two re-votings and 3 (three) ad hoc body recruitments.
The 2020 Simultaneous Election in Labuhanbatu Regency is unique.Where the public/voters voted and came to the polling stations three times, namely the first was held simultaneously on 9 December 2020, the second was the first re-voting in 4 sub-districts, 4 sub-districts, and 9 polling stations on 24 April 2021, and the third was the second revoting in 1 Subdistrict 2 TPS on June 19, 2021.This was due to the Constitutional Court's decision to carry out re-voting twice due to a lawsuit from the Regent and Deputy Regent Candidate Pairs at the Constitutional Court.
The recommendations or results of the Constitutional Court's decision which decided that Labuhanbatu Regency would carry out a repeat voting not only had an impact on the budget required but also on the ad hoc bodies that had to be replaced so that the Labuhanbatu Regency KPU had to carry out the recruitment process again.

Chronology of Causes of Repeat Voting
According to the recapitulation, pair number 03 was declared the winner based on the vote count results.However, according to the demands made by one of the candidate pairs, the provisions state that the rules for estimating the difference in vote acquisition based on the population of Labuhanbatu Regency must be by those contained in Law Number 6 of 2020 concerning Regional Head Elections.≤ 250,000 2% 2.
> 1,000,000 0.5% Source: Law no.6 of 2020 concerning Regional Head Elections Based on Law Number 6 of 2020, Labuhanbatu Regency, which has a population of 504,876 people, is required to limit the difference in vote acquisition to a maximum of only 1% of the number of valid votes resulting from the final stage of vote counting.With the Labuhanbatu Regency KPU determining the final number of valid votes at 236,871 votes, the difference in the highest number of votes permitted is 1% x 236,871 votes, equivalent to 2,369 votes.This reflects efforts to ensure that there are strict limits on the difference in votes between candidates in elections in Labuhanbatu Regency by applicable regulations.

Election Process in Labuhanbatu Regency in 2020
The 2020 election for the Regent and Deputy Regent of Labuhanbatu Regency is one of the regions holding the 2020 Simultaneous Election.This year's election is different from previous elections because it was held amid the Covid-19 pandemic.The 2020 Simultaneous Election was held on Wednesday, December 9 2020 in 270 regions with details of 9 provinces, 224 districts, and 37 cities.Of the 270 regions that held elections, 15 regions carried out a repeat vote (PSU) and 1 region carried out a repeat vote count.Labuhanbatu Regency is one of the regions that carries out elections and is also a region that carries out PSU in the 2020 Simultaneous Elections.There are many things that the Labuhanbatu Regency KPU must prepare in carrying out this election, especially in terms of re-voting, starting from changing stages, programs, and schedules as well as the budget that must be met.
Labuhanbatu Regency, in the democratic party, the last election for Regent and Deputy Regent was quite surprising to many parties where the final results of the vote count explained that the competition for the election of Regent and Deputy Regent of Labuhanbatu was very competitive.Because it took place with two re-votings and 3 (three) ad hoc body recruitments.
The 2020 Simultaneous Election in Labuhanbatu Regency is unique.Where the public/voters voted and came to the polling stations three times, namely the first was held simultaneously on 9 December 2020, the second was the first re-voting in 4 sub-districts, 4 sub-districts, and 9 polling stations on 24 April 2021, and the third was the second revoting in 1 Subdistrict 2 TPS on June 19, 2021.This was due to the Constitutional Court's decision to carry out re-voting twice due to a lawsuit from the Regent and Deputy Regent Candidate Pairs at the Constitutional Court.The recommendations or results of the Constitutional Court's decision which decided that Labuhanbatu Regency would carry out a repeat voting not only had an impact on the budget required but also on the ad hoc bodies that had to be replaced so that the Labuhanbatu Regency KPU had to carry out the recruitment process again.
The second thing is that the superiority of the votes of Candidate Pair Number 3 became a lawsuit from Candidate Pair Number 2 at the Constitutional Court who did not accept the Labuhanbatu Regency KPU Decision Number 176/PL.02.6-Kpt/1210/KPU-Kab/XII/2020 due to an error in polling stations conducted by KPPS, including voters who use their voting rights more than once at the same polling station or different polling stations and many voting rights users do not have the right to exercise their voting rights, based on the Regency/City-KWK D.Results Model, and voters who are not registered in the DPT use their voting rights with an electronic KTP or certificate (DPTb) as well as voters who use their KK (family card) to exercise their voting rights. Due

KPU Financial and Logistics Planning in Labuhanbatu Regency in 2020
In every general election, there are important processes that must be carried out by the General Election Commission (KPU) regarding financial and logistical planning.This process plays a crucial role in ensuring the smoothness and success of elections.
In the financial and logistics planning process, the Labuhanbatu KPU itself has prepared an RAB which was previously discussed by the planning team, which then provided the RAB to the Labuhanbatu Regency Government through the financial and asset management section to be discussed together with the Labuhanbatu TAPD team.Apart from that, the process carried out by the KPU in Labuhanbatu Regency has gone well and with careful planning.

KPU Financial and Logistics Planning Process in Labuhanbatu Regency in 2020 Regarding Re-Voting
In anticipation of the Re-Voting (PSU) process, the Labuhanbatu Regency KPU meticulously assessed potential scenarios and prepared accordingly.Through interviews conducted by the researcher with the Chair of the Labuhanbatu KPU, it was revealed that comprehensive planning was undertaken, including financial budgeting and logistical arrangements submitted to the Labuhanbatu Regency Government.Interestingly, there was no specific allocation in the budget for the revoting process.However, the researcher's analysis indicates that the Labuhanbatu KPU navigated this situation adeptly.Despite the lack of a designated budget, the KPU of Labuhanbatu Regency remained unfazed due to the surplus from their existing budget, which was largely unutilized owing to the constraints posed by the Covid-19 pandemic.Consequently, the absence of financial constraints facilitated the smooth execution of the re-voting process, with the Labuhanbatu KPU encountering no significant impediments throughout its implementation.

Consideration Process in KPU's Financial and Logistics Planning in Labuhanbatu Regency in 2020 Regarding Re-Voting
Re-voting or what is called PSU based on Article 372 Paragraph (1) is the re-execution of voting due to several factors, such as natural disasters, riots, or because there are errors or violations committed by the election organizers at the TPS, namely KPPS officers when carrying out the voting.voice.The factors that cause the PSU to occur are circumstances or events that occur during the voting which are declared by law to be errors or violations so Bawaslu issues a recommendation for the PSU to be implemented.
The things that influence the consideration of the re-election in Labuhanbatu include several important factors in the financial and logistical planning of the KPU in Labuhan Batu Regency in 2020, including: 1. Available Budget: The Labuhanbatu KPU needs to consider the available budget for the PSU.This involves evaluating the funds that have been allocated for previous general elections, as well as the possibility of additional funding from central or regional government.In financial planning, the KPU must ensure that the available budget is sufficient to implement the PSU properly, including procurement of logistics, training of election officials, monitoring of voting, and other related activities.2. Logistics Needs: The Labuhanbatu KPU must consider the specific logistics needs of PSUs.This includes the number of voters registered for re-voting, the electoral areas involved, as well as the types of logistics required such as ballot papers, ballot boxes, ink, and other voting equipment.The KPU must make accurate estimates to ensure that sufficient logistics are available so that voters can vote smoothly and fairly.3. Logistics Procurement: In logistics planning, the Labuhanbatu KPU must consider an effective and efficient procurement process.This involves determining the procurement method, either through purchasing or production logistics, as well as the supplier selection process that can meet the specified needs and standards.The KPU must pay attention to aspects of time, quality, and price in logistics procurement, as well as maintaining transparency and compliance with applicable regulations.4. Logistics Distribution and Storage: The Labuhanbatu KPU needs to consider efficient and timely logistics distribution planning for re-voting locations.Distribution must take into account distance, accessibility, and compliance with re-voting schedules.Apart from that, the KPU must also pay attention to proper logistics storage, so that logistics remain safe and ready to be used on re-voting day.

Logistics Monitoring and Maintenance: The
Labuhanbatu KPU must consider effective logistics monitoring and maintenance planning.This involves establishing a competent monitoring team to ensure good logistics conditions, replace damaged or lost logistics, as well as handle logistics problems that may arise during PSU.Good monitoring and maintenance will minimize the risk of disruption or logistical failure that can affect the integrity and success of the PSU.
Based on statements and field findings, the re-voting process carried out by the Labuhanbatu KPU did not have any urgent obstacles due to sufficient financial conditions, it just needed good supervision and monitoring in the re-voting process.The financial and logistical consideration and planning process carried out by the Labuhanbatu KPU also went well considering that there was no coordination regarding the budget needs of the Labuhanbatu Regency Government or the Republic of Indonesia KPU and North Sumatra KPU, only coordinating regarding any needs that had to be prepared in the re-voting process.
The management conducted by the Labuhanbatu KPU concerning the re-voting has been commendable.With ample financial resources at their disposal, the Labuhanbatu KPU exhibited adeptness in financial management, ensuring smooth operations not only during the PSU but also across various aspects of their responsibilities.This proficiency underscores the KPU's proactive approach, evident in their regular evaluations and projections of future occurrences.Moreover, the Labuhanbatu KPU demonstrates a commitment to collaborative efforts, engaging in routine coordination with the North Sumatra KPU and the Republic of Indonesia (RI) KPU to address challenges associated with repeat voting.Such coordinated efforts exemplify the KPU's dedication to upholding democratic principles and ensuring the integrity of the electoral process.By actively anticipating and addressing potential issues, the Labuhanbatu KPU strives to maintain transparency, efficiency, and public trust throughout the revoting process.

2020
Labuhanbatu KPU Financial Management Regarding Re-Voting The General Election Commission (KPU) in Labuhanbatu Regency has quite good financial governance, this is based on the success of the Labuhanbatu KPU in carrying out re-voting twice without any problems related to financial conditions.This raises the question of how the financial governance process carried out by the Labuhanbatu Regency KPU is to overcome this condition.Therefore, based on the results of the interview, the researcher with the Chair of the Labuhan Batu KPU explained that overall they had planned and prepared the administration regarding the existing budget reporting responsibilities.Apart from that, the financial budget for the 2020 election process was obtained from the 2020 Labuhanbatu Regency APBD Grant funds, and in financial management it is guided by input cost standards regulated in Minister of Finance Regulation No. 78 of 2019 concerning 2020 budget entry cost standards which have been prepared by the Labuhanbatu KPU.
The Labuhanbatu KPU has a detailed and accurate financial report that has been prepared and published openly based on their success in managing finances and budgets in conducting the re-voting.The re-voting process carried out by the Labuhanbatu KPU was considered successful.They indirectly benefited from the pandemic conditions where much of the budget for the Labuhanbatu KPU was not used because their activities could not be realized.On the other hand, there were no changes in financial and logistical management when the re-voting took place, only that they focused on forming a team to prepare the budget, both in terms of procurement and the stages until completion covering all KPU and Subdivision Heads by the needs of the divisions and Subdivision Heads who were decided as work plan and costs.

2020
Labuhanbatu KPU Logistics Management Regarding Re-Voting Logistical governance plays an important role in re-voting to ensure a fair, transparent, and accurate process.The 2020 Labuhanbatu KPU logistics management will be fully carried out by the KPU under the Head of General Subdivision and supervised by the General Finance and Logistics of the Labuhabatu KPU.In fulfilling it, coordination is based on individual needs, for example, what is needed in the technical section or the voter data section, while continuing to coordinate between subdivisions, and divisions so that later it can be distributed to PPK, PPS and KPPS.Apart from that, the KPU has also prepared the cost requirements from PPK, PPS, and KPPS to the Labuhanbatu KPU.
Then the process of procuring goods and services for election logistics is carried out by direct procurement via E-Catalog as well as coordinating with the Police to carry out guarding and security in the warehouse.Therefore, the election process in Labuhanbatu Regency ran smoothly as usual elections.There is no particular difference between the PSU implementation process and elections in general, only that the implementation process is easier due to fewer logistical requirements.
The 2020 re-voting process in Labuhanbatu Regency regarding the provision of logistics, is supervised by Bawaslu of Labuhanbatu Regenscy, and the financial governance process is supervised by the North Sumatra KPU every quarter so that the KPU's financial and logistics management process in Labuhanbatu Regency runs optimally and transparently.The process carried out also departed from the orders of the Constitutional Court and followed all the rules and directions from the Indonesian KPU via Zoom meetings.

CONCLUSION
The research results reveal that the implementation of Re-Voting (PSU) by the General Election Commission (KPU) in Labuhanbatu Regency during the 2020 Regent and Deputy Regent elections took place effectively.The PSU process ran smoothly without experiencing any obstacles even though it was done twice.Thus, these findings show the success of the Labuhanbatu KPU in implementing planned management and strategies for managing financial and logistical aspects.This process involves detailed stages, such as determining the appropriate budget, adjusting funding sources, identifying logistics needs, distributing and storing logistics, as well as monitoring and maintaining logistics.
Even though there are differences in financial and logistical planning between the general election and the Re-Voting (PSU), the Labuhanbatu KPU has demonstrated careful financial and logistical management.This can be seen from the steps taken in consideration and planning, including budget management originating from Labuhanbatu Regency APBD grant funds which should have been used for election activities, but were forced not to be used due to constraints caused by the Covid-19 factor.However, the Labuhanbatu KPU is still responsible for carrying out good and transparent planning to ensure that the election or PSU process runs smoothly, fairly, and accountable.
The research findings also concluded that the COVID-19 pandemic situation was not an obstacle to the PSU implementation budget.On the other hand, the Labuhanbatu KPU has a remaining budget that has not been used due to financial conditions being affected by the pandemic, so many activities cannot be carried out.This helps explain why the Labuhanbatu KPU did not experience budget difficulties in the process of holding the Re-Voting (PSU).
Then, logistics management is fully carried out by the Labuhanbatu KPU under the supervision of the Head of General Subdivision who is coordinated by General Finance and Logistics.Fulfillment of logistics needs is carried out based on the needs of each division, such as technical needs and voter data, with coordination between the subsections and divisions involved.Logistical arrangements are made based on the number of TPS per subdistrict, followed by village-based arrangements by PKPU regulations and technical guidance.There are no significant obstacles in managing logistics because the Labuhanbatu KPU has a large warehouse for folding letters and the warehouse is located close to the office.The KPU also coordinates with the police in terms of securing warehouses and distributing logistics to sub-districts and polling stations.

Table 1 . Recapitulation of Vote Results and Results of the 2020 Labuhan Batu Regent and Deputy
Kab/IV/2021 which issued on April 27, 2021, and contains the Determination of the Recapitulation of Vote Counting Results for the 2020 Labuhanbatu Regent and Deputy Regent Election.The MK ordered the KPU to conduct PSU at two polling stations.The two TPS are TPS 007 and TPS 009 which are located in Bakaran Batu Village, Rantau Selatan District.
The election of the Regent and Deputy Regent of Labuhanbatu Regency was attended by 5 pairs of candidates (Paslon), namely Candidate Pair Number One, Dr. H. Tigor Panusunan Siregar, Sp.PD and H. Idlinsah Harahap, S.TP., MH., Candidate Candidate Number Two Dr. H. Erik Adtrada Ritonga, MKM, and Hj.Ellya Rosa Siregar, S.Pd, MM., Candidate Candidate Number Three H. Andi Suhaimi Dalimunthe, ST and Faizal Amri Siregar, ST., Candidate Candidate Number Four Abdul Roni Harahap, SHI and Ahmad Jais Rambe, ST., and Candidate Candidate Number Sequence Lima Suhari Pane and H. Irwan Indra.The results of the voting and counting of votes in the Simultaneous Election on December 9 2020 were won by Candidate Pair Number 3 (Three), namely H. Andi Suhaimi Dalimunthe, ST, and Faizal Amri Siregar, ST with 88,130 votes.

Table 3 . Differences in Vote Acquisition Based on the Regency KPU's Determination of the Obtainment of Election Result Letters No Total population Differences in Vote Acquisition
1.