<![CDATA[The aim of this study is to findings to prove significance value of the implementation of SAKIP that occurred in PPPPTK TK and PLB Bandung. And urgency to mainstream bureaucratic reform at the work unit level needs to be supported by all the pillars of the embodiment of good governance, including the evaluation of bureaucratic reforms that are evaluative in measuring the implementation of the Government Agencies Performance Accountability System (SAKIP), especially in PPPPTK TK and PLB Bandung. As a form of the strategic plan of an accountable work unit, PPPPTK TK and PLB Bandung need to evaluate the extent to which this has been implemented. Novelty : Different form previous research that conducted the research with independent variables, this research analysing descriptively for led and findings to prove the significance value and direct influences each indicators of the implementation of SAKIP. Research Methods : This research was carried out through participation with 115 people or 89.1% of the population who were willing to participate through filling out online questionnaires due to the Covid-19 pandemic on Google form and analyzed through a semantic differential scale. using two models, descriptive analysis and Structural Equation Model (SEM) using SmartPLS software. Finding/Results : The result of this study shows that the SAKIP implementation variable in HR PPPPTK TK and PLB Bandung was influenced by the influence of Performance planning (32.4%), Performance data management (10.6%), Performance reporting. (15.3%), Performance measurement (13.4%), review of performance reports (13.4%) and Performance evaluation (10.6%) of SAKIP implementation in PPPPTK TK and PLB Bandung. Conclusion : Based on these findings, it can be concluded that performance planning is the dominant factor affecting SAKIP implementation in PPPPTK TK and PLB Bandung. Performance planning is one of the indicators that has the most significant effect in improving SAKIP implementation. The better the role of performance planning, the more SAKIP implementation will be in the PPPPTK TK and PLB Bandung.]]>
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