“…Accountability means being responsible to control through the allocation of intensity in different government foundations to lessen the collection of intensity while making conditions that can help supervise each other. The implementation of accountability in the scope of government agencies can be detected from the employment of principles of accountability, such as the commitment of the leader and all staffs of the agencies, the system that can guarantee the use of resources consistent with the effective laws and regulations, the level of achievement of the goals and targets already set, the ori-entation towards achievement of the vision and mission as well as results and benefits, honesty, objectiveness, transparency, and innovation as the catalyst for changes in the management of government agencies in the form of the update performance measurement methods and techniques and the preparation of accountability reports (Ahrens & Ferry, 2015;Batara, Nurmandi, Warsito, & Pribadi, 2017;Botica-Redmayne, Dormer, & Grossi, 2017;Guga, 2018;Mookherjee, 2014). Accountability in public accountability means that the budgeting process starting from planning, drafting, and implementating must be thoroughly reported and accountable to the community.…”