Paper Title
Effect from Implementation of Local Financial Accounting System (LFAS) to the Financial Accountability: Case Study in Melawi Regency

Abstract
This study aims to examine the implementation of local financial accounting system to the financial accountability. Subject of the research is local government of Melawi regency. Data used in this research are got by survey to officials of local government in some local agency in Melawi Regency. This research utilized the Moderated Regression Analysis. The findings indicated that the interaction only occurred between the Regional Financial Accounting System and financial accountability variables. The magnitude of the effect of the variability of financial accounting systems on financial accountability variables is shown by the adjusted R2 of 0.606 Keywords - Local Financial Accounting System, Financial Accountability, Moderated Regression Analysis, Melawi Regency.