ABSTRACT Rooswandi Salem. 2022. Urgency and Identification of Weaknesses in implementing the Performance Accountability System for Government Agencies (SAKIP) of Tanah Bumbu Regency 2015-2021. Thesis. Masters Program in Development Studies (MSP) Lambung Mangkurat University. Andi Tenri Sompa as Supervisor I and Samahuddin Muharram as Supervisor II This study aimed to understand the SKPD apparatus's urgency in applying the governmental agency performance accountability system (SAKIP) in the Tanah Bumbu Regency government. This research uses the quantitative method. Research data is displayed quantitatively with a Likert score. In addition, the research results were analyzed using quantitative descriptive analysis to strengthen the conclusion. Furthermore, to get a more comprehensive picture, the researcher uses several research attributes to identify more precisely the components of the SAKIP evaluation. Researchers determine informants purposively based on specific criteria, namely parties related to the implementing team and organizational units responsible for improving performance accountability. The results showed that the Tanah Bumbu Regency Government Apparatus had an outstanding awareness/understanding of the urgency of the Government Agency Performance Accountability System (SAKIP). As for the implementation, it is still in an outstanding assessment. At the level of awareness/understanding of the urgency, the Likert score is far above the minimum threshold for an excellent score, 180. Meanwhile, the implementation performance score is very good to the minimum score threshold. In this case, it is concluded that awareness/understanding and implementation performance are not yet symmetrical. Or, there are still weaknesses in implementing the Performance Accountability System for Government Agencies (SAKIP) in Tanah Bumbu Regency. An important note is that the score is based on an assessment from the Tanah Bumbu Regency government apparatus. In this case, it is concluded that the government apparatus of Tanah Bumbu Regency itself is aware of these weaknesses. The weaknesses found include all aspects. These start from understanding and elaborating the vision, mission, and strategic plan of Tanah Bumbu Regency; mapping of targets and performance targets; determination of performance planning documents; implementation of policies, programs, and activities; performance evaluation; performance control; and improved performance. Keywords: Urgency, Identification of Weaknesses, Implementation, SAKIP