Sihombing, Tio Minar2013-07-112013-07-112013-07-11MUCHTAR RAHMAThttp://repository.unri.ac.id:80/handle/123456789/4257APBD 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 wellotherBudgeting control (APBD),Good GovernanceAccountabilitystudent Paper Post Degree