. Implementing government regulation number 71 Year 2010 has brought a new challenge into local government accounting including Southeast Maluku District. This research aims to analyse SIMDA application based on Geverment Regulation number 71 Year 2010 in Southeast Maluku. The purposes of accrual basis accounting Entities/Reports are to measure the actual performances and the service efficiency provided by local government. This is a qualitative exploratory research. It is an inductive approach, in which actual evidences or findings shape the conclusion. Data were collected by observation, indepth interviews and documentation. Data were validated by triangulation of sources and methods. This study concludes: (1) SIMDA application is supported by roles of LKPD, Internal control system, Communication and Commitment (2) Human Resources are evidenced to createobstacles in its implementation of Government Regulation number 71 Year 2010.