Purpose: This study aims to examine the effect of application governance and intern government controlling system on local government performance. In addition, this study can provide empirical evidence regarding the role of implementing governance and government internal control systems on local government performance. Design/Methodology/Approach: The study approach uses quantitative methods, multiple linear regression, non-probability sampling techniques using purposive sampling methods, secondary data. Findings: Through the method that has been done, the conclusion that can be drawn from this research is that the implementation of governance has a positive influence on the performance of local governments. While the government's internal controlling system does not have a positive effect on the performance of local governments. Practival Implications: Provide empirical evidence regarding the implementation of governance and government's internal controlling systems that has an influence on local government performance. Although the government's internal controlling system can also be considered as a part of good governance, in its testing it showed no effect on the performance of local governments. The results of this study open up opportunities to look at the components of governance and can be considered for evaluation to further improve the implementation of better local government governance. Originality value: The application of governance in a government environment in developing countries.