This research is aimed at examining the effect of the implementation of ABAS and BR on GFP with FDM as mediation. Respondent of research is 100 civil servants at the Directorate General of Population and Civil Registration of the Ministry of Home Affairs for the Republic of Indonesia. Data analysis is done with WarpPLS. Result of research shows that the implementation of ABAS has direct and indirect effects on GFP, and the indirect effect involves the mediation of FDM. Other result indicate that the making of proper financial decisions will help improving GFP. The effectiveness of financial decisions are able to mediate the implementation of ABAS in improve GFP. Meanwhile, BR does not affect GFP, either directly or indirectly through FDM. BR seems oriented more toward improving public service and people’s welfare. This research suggests that the next research should examine whether the implementation of BR can improve governmental organizational performance in delivering public service. This research has proven that the implementation of ABAS has helped in improving the quality of FDM, while the other benefit is that this system improves GFP. Moreover, this research also gives confirmation that accounting information in good quality will be very useful in FDM.

Abstract
1. Introduction
2. Literature Review
    2.1. The Effect of The Implementation of ABAS onGFP
    2.2. The Effect of BR on GFP
    2.3. The Implementation of ABAS on FDM
    2.4. The Effect of BR on FDM
    2.5. The Effect of FDM on GFP
3. Research Method
4. Results
5. Conclusion
References

• Muhammad Arief AFFANDI(Faculty of Economic and Business, Trisakti University, Indonesia) Corresponding Author
• Etty MURWANINGSARI(Faculty of Economic and Business, Trisakti University, Indonesia.)
• Sekar MAYANGSARI(Faculty of Economic and Business, Trisakti University, Indonesia.)
• Susi DWIMULYANI(Faculty of Economic and Business, Trisakti University, Indonesia.)