Abstract:
APBD is accountability instrument to public fund management and
programme application that is paid by public. Simply, it can be said that public
budget described economy condition from organization that includes information
about outcome, budget, and activity. The researcher used key informants. The
researcher used Pekanbaru Head of Education Department as key informants in
this study. From key informants are going to be received the continuation of
informants: they are consist of education department staff that is in charge of
budget authorities and DPRD members in budget. The reseacher used snowball
sampling method. In this research is known the factors that influenced the APBD
accountability Pekanbaru are lacking the highest loyality in doing the main task
and function and perception factors among the public is not going well
