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Abstrak :
Evaluasi terhadap perencanaan program alternative development di Mukim Lamteuba perlu dilakukan. Program alih fungsi lahan ganja yang sudah dilaksanakan sejak tahun 2006 belum menampakkan hasil yang nyata. Penyebabnya, perencanaan program alternative development periode 2006-2008 berujung kekecewaan warga Mukim Lamteuba. Tahun 2012 program tersebut direncanakan akan dilaksanakan kembali dengan menanam Jabon dan Nilam. Sebelum hal tersebut terlaksana, perlu dilakukan evaluasi atas perencanaan yang dibuat. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan positivist dengan metode observasi, wawancara mendalam dan studi dokumentasi. Hasil dari penelitian ini, perencanaan program alternative development alih fungsi lahan ganja di Mukim Lamteuba belum berjalan dengan baik.

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The evaluation of alternative development planning program in Lamteuba Village is necessary. The program of Mariyuana Land Conversion which has been implemented since 2006 has not showed the real results. The problem is, the planning of alternative development program period of 2006 until 2008 made a dissapointment to the Lamteuba?s villagers. In 2012, that program will be plan to held back with jabon and patchouli as an alternative plants. Before that, we need to evaluate the plan that has been made. This research used positivist approach with observation methods, in-depth interviews and study of documentations. The results of this study is found that the alternative development planning program of mariyuana land conversion in Lamteuba Village is do not run well.

Abstrak :
Abstract. The existence of BPKP financial and development control is still in dilemma, because in the process of controlling it still encounters problems. This research aimed to describe the controlling process, the controlling problem, and the performance of BPKP (Board of Finance and Development Control). This research used qualitative approach with the method of in-depth interview. The result of this research indicated that BPKP still encountered problems such as human resource quality, budgets, facilities, working method, negative perception from society, and dominant external controller. Despite all the problems, BPKP still plays an important role in controlling Indonesian finance and development.