POLITICS DISCRETIONARY FUND BUDGET OF REGIONAL INCOME AND EXPENDITURE BEFORE AND ELECTION IN 2015 IN SAMARINDA CITY

Expenditures on g rants (Hibah) and sosial assistance (Bansos) which are included in the category of discretionary funds are very vulnerable to be used as campaign funds to gain popularity of incumbent couples. The purpose of this study is to investigate the possibility of an indication of abuse of discretionary funds in the APBD. This study use d an interactive analysis model using three stages, namely; data condensation, presentation of concluding data , and verification. The results of this study indicate d that the allocation of regional expenditures on grants and sosial assistance that car ried out regional head election (Pemilukada) with the incumbent candidates is greater than before the election, which means there was the use of incumbent discretionary funds for their political interests. The allocation of regional discretionary funds that carri ed out the election with incumbent candidates was greater than the regions that do not implement the election . I ncreased of discretionary funds continue to occur despite the unhealthy / deficit regional financial condition. It c oupled with the findings of the allocation of expenditure of goods distributed through 100 SKPD of Rp. 504,938,020,140,34 to the public. This wa s a strong indication that the i ncumbent was trying to keep provid ing the assistance to attract voters  on the Pemilukada in 2015 .