ABSTRACT MUFAZZAL, 2017 TRANSPARENCY AND ACCOUNTABILITY OF POLITICAL PARTY FINANCIAL AID FROM APBA (A Case Study of Five Dominant Political Parties in Parliament Aceh) Faculty Of Social And Political Science Syiah Kuala University (Zainal Abidin, S.H., M.Si) (xvii, 123), pp, tabl, bibl, app Political party is the main pillar in the systemm of domocracy. The quality of political party is a variable which determines the democracy quality. The more transparent and accountable a political party, the more transparent and accountable a government as well, because it is political party which control executive and legeslative after winning general election. The problem emerged into the surface when NGO MaTA, so that thare is paradigm that political party obtained the parliament chairs in DPRA (House of Representatives) with no transparancy due to its process. Furtermore, the statement of BPK (Suprame Audit Authority) stated that there is still misuse of financial aid givenn by the government to the plitical parties. This study was meant to know the transparency and accountability of financial aid given by goverment of Aceh to five dominant political parties. This study used qualitative method. The data in this study were obtained by the undergone field and literature research. Meanwhile, the grand theory used was good governance focusing on transparency and accountability. The main instrument analysis used in this study was act no. 14 of 2010 about the disclosure of imformation and act no. 44 of 2011 about political party. The results showed that the use of the given budget to five dominat political parties in Aceh parliament in terms of tranparency was still far away from the criteria which specify in laws KIP. Meanswhile, regarding accountability, Partai Aceh and Partai Golkar were in good category, but NasDem, and PAN have not fulfilled the required criteria as elaborated in law no. 11 of 2011 about political party. Bused on the redults of the study, there are several proposed suggestions i.e. polititical party must publish their income and expense of the fibancial aid given by the government of Aceh; it is expected that the publishing is done in tecnology-based information system, Kesbangpolinmas should provide financial management training for political party caretakers annuallt, and the government should allocate more budget and take care of political party needs so that the political party can obviously decide whether putting constituents or donators as their priority. Keywords: Accountability, Transparency, Political Party, Financial Aid, Good Governance.