<![CDATA[This research is motivated by the phenomenon of a gap between high formal accountability achievements and the lack of substantive accountability regarding the distribution of social assistance at the Social Services Department of West Java Province. This study aims to examine and analyze the effect of budget goal clarity and internal control systems on the performance accountability of government agencies. A quantitative associative approach with a survey method was employed, utilizing purposive sampling to select 100 employees directly involved in budget planning, internal controls, and performance reporting. Primary data were collected using questionnaires and analyzed through multiple linear regression analysis. The statistical results demonstrate that budget goal clarity and internal control systems both have a positive and significant effect on the performance accountability of the agency, collectively contributing to 63.5% of the variance. The implication of this research indicates that establishing highly specific and measurable budget goals, along with enforcing effective internal control procedures, is essential to prevent administrative errors, inefficiencies, and financial deviations, thereby enhancing transparent and reliable performance accountability in managing public social programs.]]>
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