Competence Internal Control effectiveness efficiency 5 Elements Of Internal Control Accounting Control Accounting Treatment Application of statement of Financial Accounting Standards No. 46 Audit Quality Capacity of Human Resources Cash Disbursement Clarity of budget targets Control Procedures Corporate Income Tax Disclosure Disposal and Termination Effectiveness of Internal Control Fix Asset Fixed Assets Government Regulation Number 60 Of 2008 Governmental Accounting Standard Human Resources Competence Implementation Independence Independence and Quality Audit Information Technology LAKIP Local Revenue Local Taxes Managerial performance Measurement Organization Commitment PBB-P2Collection PSAK Nomor 72 Pertanggung Jawaban Sosial Perusahaan Presentation Quality of Local Government Financial Statements Recognition Reliability and Accuracy of Government Financial Statements SKPD Tax Filing Tax effort Transparency Utilization of Information Technology Village Financial Management Accountability Village Financial System Work Experience act No. 36 of 2008 analysis budget