Legislation that has been released by the government showed the country's financial management reform. Package of legislation include the following: Law No. 17 of 2003 on State Finance, Law No. 1 of 2004 on State Treasury, and Perrmendagri Number 21 Year 2011 regarding amendments to Permendagri Number 13 Year 2006 on Guidelines for Financial Management . Population in this research is on educ…