Government Agency Performance Accountability System or abbreviated as Accountability System (SAKIP) as stated in Presidential Regulation Number 29 of 2014 concerning the Government Agency Performance Accountability System, which states that SAKIP is a systematic series of various activities, tools and procedures designed for the purpose of determining and measuring, collecting data, clarifying, summarizing and reporting performance in government agencies, in the context of accountability and improving the performance of government agencies.

SAKIP is an integration of planning systems, budgeting systems and performance reporting systems, which are in line with the implementation of the financial accountability system. In this case, every organization is required to record and report every use of state finances and its compliance with applicable provisions.

While LAKIP is Government Agency Performance Accountability Report. LAKIP is the final product of SAKIP which describes the performance achieved by a government agency for the implementation of programs and activities funded by the APBN/APBD. The preparation of LAKIP is based on a 1-year budget cycle. In making LAKIP, a government agency must be able to determine the amount of performance produced quantitatively, namely the amount in units of amount or percentage. The benefits of LAKIP can be used as evaluation material for the government agency concerned for 1 budget year.

The origin of the birth of SAKIP LAKIP came from Presidential Instruction No. 7 of 1999 concerning Accountability of Government Agencies, which states that it is obligatory for every Government Agency as an element of the government administration to be accountable for the implementation of its main tasks, it is deemed necessary to have accountability reporting on the performance of government agencies.