This study aims to analyze and recognize how much impact of the government accountancy standard implementation accrual based. Impacts resulted from government accountancy standard implementation accrual based in this study are financial report accountability, financial report transparency, and decision making quality. The method used in this study by quantitative method. Data collecting method used in this study is questionnaire method by spreading questionnaires in the form of questions list and give them directly to the respondents. This study is located in the Department Revenue Finance and Asset Management of Daerah Istimewa Yogyakarta by using purposive sampling method in taking samples. Analysis method in this study is using PLS (Partial Least Squares).  The result of this study shows that government accountancy standard accrual based significantly positive affects toward the increase of financial report accountability, financial report transparency, and decision making quality. 
Key word: Accrual Basis, Accountability, Transparency, Decision Making, Public Sector, Regional Government.