Today, in the era of globalization that is growing rapidly and the era of the industrial revolution 4.0 that spreads in various sectors, local governments either directly or indirectly have an impact from. One of the policies that must be carried out so as not to get a negative impact is by increasing local government performance based on the application of technology in the field of accounting systems and internal supervision. Based on the evaluation of Government Agency Performance Accountability System (Ind: Sistem Akuntabilitas Kinerja Instansi Pemerintah, SAKIP), a budget of IDR. 392.37 trillion has not been effectively utilized by local government. This can be interpreted that the government performance is still not optimal because several programs may not be on target. The financial accounting system and internal supervision that already exist and are in accordance with expectations are likely to produce optimal performance, but without the Islamic working attitude by the parties concerned can cause fraud and unethical actions. If a system and supervision of an organization are very good, but it is not balanced with an Islamic working attitude, the performance will not be useful and tends to harm others or even themselves.

JEL Classification: M48, O38, Z12

Keywords : Islamic Working Attitude, Regional Financial Accounting Systems, Internal Supervision, and Local Government Performance