AKUNTABILITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH DALAM PEMBANGUNAN INFRASTRUKTUR DAERAH KABUPATEN HALMAHERA UTARA

Abstract

The local government as a stakeholder in the area should be responsible for the implementation of the development so that
created equitable development and the process of effective and efficient Accountability the purpose of the research is to
know the accountability the management of the budget revenue of regional expenditure in infrastructure development
This research uses descriptive approach that is qualitative. The focus in research is the accountability of the management
of budget revenues and expenditures in the area of infrastructure development area in North Halmahera Regency. Data
collection was done through the study of librarianship, Field Studies, interviews, direct observation (observation). In the
current study qualitative analysis method is used.
The results showed a GRANT Management Accountability in the area of North Halmahera Regency of honesty and law
have not been too good, this in view of the still existing of abuse of authority in matters of local development planning. Then
compliance with regulations or legislation are still less well so there was created a governance which is good anyway. The
procedures used in pushing the course assignments and functions of development planning in the area of North Halmahera
Regency not too good because the supporting tools used have not been too complete. The competence of human resources
remained a major constraint, so that the implementation of development programs that have not been too kind to result in
a goal that has been set yet to be achieved. Still the lack of precision of the policies taken by the Government of North
Halmahera Regency so in charge policy has not taken too well.
Keywords: Accountability, Management Of Budget Revenue And Spending Areas, Infrastructure Development