Budget income and Expenditure area (APBD), the annual financial plan is a local government in Indonesia which was approved by the House of Representatives of the region. APBD are set by local regulations. Fiscal year APBD covering a period of one year, starting from 1 January up to 31 December. The Government’s accounting system is the systematic arrangement and procedures, organizers, tools, and other elements to realize the function of an accounting transaction analysis since up to financial reporting surrounding government organizations. Which the aim to know and analyze the budget revenue and Government spending.