Performance Accountability of Local Government (Case study on Presentation of Performance Accountability Report and Budget Reports on Office of Management of Regional Revenue, Financial and Assets in Hulu Sungai Selatan Regency)

Performance accountability in Indonesia is phenomena which come from people's demand starting to be articulated from the beginning of reformation era in 1998. As implementation of performance accountability concepts in governance, every government institution has obligation to disclose the report after end fiscal year, in form of Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) or Report on Accountability of Performance of Government Institution. The research's objective is to analyze the performance accountability in government institution especifically in Government of Hulu Sungai Selatan Regency by qualitatif approach. The result of the research shows some obstacles for the institution to present Report on Performance Accountability of Government Institution Performance Keywords: accountability, performance, local governmen