This study aims to determine the effect of the application of performance based on budgeting and application of accounting standars to financial accountability of government work unit in Cimahi, Indonesia. This research is conducted due to audit result from the The Supreme Audit Board (BPK) toward the financial statement of local government at Cimahi, Indonesia which shows unoptimal result. Report from BPK showed that only some financial statement received
unqualified opinion. This indicate that financial management of local goverment was still need to be corrected. Using data from a survey of chief government work unit in Cimahi, Indonesia, this research shows that partially, the implementation and of performance based on budgeting generates positive effect to financial accountability of local government work unit in Cimahi, Indonesia. Furthermore, the application of accounting standars also shows positive effect toward financial accountability of The Regional Work Force Local Government Cimahi. Thus, simultaneosly, the implementation of performance-based budgeting and the application of accounting standars give positive effect to financial accountability of the Regional Work Force Local Government Cimahi, Indonesia.
Keywords : Performance Budgeting, Government Accounting Standar , financial accountability