The purpose of this study is to analyze and find out the influence of the Tudang Sipulung, public accountability and transparency on budget performance in the Regional Government of Parepare. Respondents in this study were 102 employees of the Regional Government of Parepare. The analytical model used to determine the effect between variables is a structural model with the Partial Least Square (PLS) approach. The results show that Tudang Sipulung had no significant effect on Budget Performance, Public Accountability had a significant effect on Budget Performance, and Transparency had no significant effect on the Budget Performance. This means that the implementation of the Tudang Sipulung and transparency has not been optimal in seeing the performance of the budget, in contrast to public accountability which is considered quite good. To improve the performance of the budget, it is good for the regional government to be open starting from the planning process to reporting, creating good management and open to all information.

This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.