Abstract: The purpose of this study is to analyze the application of governmental accounting system that has been applied by local government of Pacitan region. It also examines whether there are obstructions on the application of new governmental accounting system. The research is administered to the employees of Bagian Keuangan Kabupaten Pacitan by using the quali-tative descriptive research approach. Indept interviews, observations, and documentation have been conduct to collect the data. Results from the analysis of the data revealed that Kabupaten Pacitan is still using the conventional governmental accounting system which color by single entry and cash basis as the main characteristics. Hence, it is more identical with bookkeeping rather than accounting. Attempting the implementation of the new governmental accounting sys-tem has been done through a year, however the progress is quite slow, around workshop and account code arrangement. The obstructions in implementing the new system are the lack of qualified human resource, there isnt Perda which clearly state such kind of governmental accounting system that will be hold by local government itself. Moreover, the former system has been conducted and spread out for along time, so it seems to be very difficult to change the sys-tem in a rapid manner.

Keywords: decentralization of local government, governmental accounting system, measure-ment system, measurement basis, financial statement of local government.

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