Governmental system in Indonesia has shifted from centralization to decentralization since reformation in 1998. Reformation has impacted not only the political domain but also bureaucracy and administration. Public policy making is inseparable from input, process, and output, just like those in management function. It ranges from planning, providing policy/program formulated based on the input resulting from system and environment to evaluation. This research aims to describe the sustainable performance management aspect in the government by focusing the study on Performance Accountability System of Government Institution with provincial government level being the locus. The study on the sustainability of performance management can fill in the emptiness of novelty in the aspect of performance management study scope. This research used a descriptive qualitative approach. Data was collected using documentation and library study. Data was collected from scientific journal of previous studies, books, and online media with keywords of literature source limited to performance management and SAKIP. The result shows that there are some aspects the Indonesian regional governments can develop in realizing the sustainable performance management: leadership, organization, social, political, and economical systems supported with three components: value-added, operational, and institutional. © 2022, Association Res Militaris. All rights reserved.