State Finance covers the whole issue revolves around the process of government revenues and expenditures according to Government Regulation No. 24 of 2005 regarding Government Accounting Standards declare Accounting is the process of recording, measuring, classifying, legal standing financial transactions and events and interpret the results of financial statement presentation. which is done continuously as the accountability of the organization towards its performance. Terms for Government Accounting contained shall be designed to mernenuhi provisions of the Constitution, other laws and other regulations of the state must be associated with the budget classification. Budget and accounting functions are elements that are complementary from the financial arrangement and must be closely integrated, and is administered in a manner that can identify objects and for what purposes the funds received were used and can also identify the officials responsible responsible for the storage and use of the funds in the implementation of the program, and allows execution by external audit agencies, as well as to provide the information required for inspection by the leadership in government.
Keywords: Government Accounting
