The system of good governance is able to realize the governance of the country clean and free from Collusion and Nepotism Corruption (UU 28 year1998). One of the steps of the Banjarbaru City Inspectorates to realize Good Corporate Governance is through the transparency of performance accountability of government agencies  in managing regional finances, most of which are funded by public funds. Performance accountability of government agencies presents budget allocations and realization for implementing key tasks in achieving performance indicators. The achievement of this performance indicator can be accounted for and realized through a performance-based budget. However, in its implementation, supervision, control, responsibility and assessment of  performance accountability of government agencies  is needed. This is where the role of the Internal Control System  is in charge of carrying out oversight of the running of the government and the management of financial areas that are clean and responsible. The purpose of this study was to find out whether the Performance Based Budget  and Internal Control System  had an effect on the Performance Accountability of Government Agencies  at Banjarbaru City Inspectorates. The sample used amounted to 39 respondents. The sampling technique is prurposive sampling. The analytical method used in this study is multiple regression analysis. The results of the study indicate that the implementation of the budget, budget reporting, control activities and monitoring (supervision) has an influence on Performance Accountability of Government Agencies . Budget planning, performance evaluation, control environment, risk assessment, information and communication have no effect on Performance Accountability of Government Agencies.

Performance accountability of local government presents budget allocation and realization to carry out the main tasks in achieving performance indicators. The achievement of these performance indicators can be accounted for and realized through performance-based budgeting (Young, 2003). However, in the implementation of performance-based budgeting required surveillance, control, responsibility, and accountability of the performance of government agencies (SOX 2002, Iman (2005). Internal control system helps to conduct surveillance against the course of governance and financial management are clean and responsible (IIA Standards, 2002). The purpose of this research is to find out whether performance-based Budgets and the Internal Control System effect on performance accountability of local government. The study proposed nine hypothesis and The results showed that the implementation of the budget, the budget reporting, control and monitoring activities (supervision) has an influence on performance accountability of government agencies. Budget planning, performance evaluation, control environment, risk assessment, information and communication has no effect on. performance accountability of local government

Penelitian ini bertujuan untuk menganalisis cascading kinerja dan cross cutting program pemerintah Kabupaten Polewali Mandar berbasis indikator kinerja utama. Dalam pencapaian Visi dan Misi Pemerintah Kabupaten Polewali Mandar dibutuhkan cascading kinerja yang mendukung dalam pencapaian tujuan, sasaran serta visi dan misi Pemerintah Kabupaten Polewali Mandar. Metode penelitian yang digunakan adalah deskriptif kualitatif yaitu memberikan deskripsi atau penjelasan yang sesuai secara obyektif terkait dengan situasi aktual objek yang diteliti. Instrumen pengumpulan data adalah wawancara dan observasi di lokasi dan dokumen. Hasil penelitian ini menunjukkan bahwa Pemerintah Kabupaten Polewali Mandar sudah menerapkan balance scorecard (BSC) dengan menggunakan metode Niven dalam melakukan pengukuran kinerja sehingga pengukuran kinerja dapat terukur dengan baik. Dan menerapakan metode cross cutting program untuk mengefesienkan anggaran Pemerintah Daerah Kabupaten Polewali Mandar.Kata kunci: TPP; Balance Scorecard, Cascading Kinerja, Pemerintah Daerah.

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Asean Economic Community (AEC) has been ratified by the Government. Therefore Indonesia must be preparing human resources as quantity and quality that is English language skills for nurses. based on the information in this study, the government educational institutions including nurses to improve be more proactive in preparing themselves to face the MEA so that Majene regency can produce labor that is competitive and proportional to it must be able to produce workers who are able to communicate using foreign languages, where the language agreed upon by ASEAN members is English. Based on result of this research have explained that (1) the resluts of IFAS and (EFAS) obtained the value of SO 3.10 followed by the value ST 2.80 WO 0.61 and WT 0.47 and (2) the condition of the health worker of regional hospital of Majene regency of West Sulawesi on the quadrant 1 showing in this study have implivations for the inception of several strategies that can be used in improving the ability of speaking primarily English-speaking.