Abstract:

The Indonesia Government began its public sector reforms in early 2000, especially in state finance reform. Act No. 17 of 2003 on State Finance in Indonesia, explain that  there are 4 basic principles of financial reform: first for accountability based on results or performance, second openness and any government financial transactions, third  empowerment of professional managers, and fourth the institution of a strong external examiner, professional, and independent and avoidance of duplication in the implementation of the examination (double accounting).