This study investigates the importance of management accounting systems (MAS) and interactive budget use at middle to lower level employees in the public service administration. The study tries to understand the effect of interactive budget use on the interrelationship between MAS information and job performance. The study sends a questionnaire to each potential participant of 40 public ad-ministration offices located at West Java Province of Indonesia. Out of 120 distributed, the study obtains 78 usable data and analyses using Path-Analysis. The study finds that MAS information improved interactive budget use. Both variables of MAS information and interactive budget use significantly boost the job performance. However, interactive budget use did not moderate in the re-lationship between MAS information and job performance. The study implies that director/chairman and managers can open communication channels to subordinate to increase MAS information which leads to the improvement interactive budget use in order to generate excellent performance. This study confirms that MAS information should increase the implementation of interactive budget use to leverage the administration service and civil services in gaining competitive advantage. The study investigates the importance of MAS information and interactive budget use at middle to lower level employees in public service administration office.