“…It characterized by its serious attempts to speed up its economic recovery through decentralization, privatisation, economic deregulation, as well as the implementation of performance-based budgeting and accrual public sector accounting. Its focus on public sector finance as a core strategic reform is one of the efforts to cope with economic crisis (Harun, An, & Kahar, 2013;Mcleod & Harun, 2014). The enhancement on government performance especially ease of doing business, investment, business licencing, trade, customs, taxes, and other economic sectors will lead the acceleration of economic recovery.…”