This study aims to determine the influence of attitudes, motivations, and perceptions on the implementation of the accounting system carried out at the Youth Culture and Sports Tourism Office (DISPARBUDPORA) Pacitan.
The method carried out in this study is a quantitative method with the distribution of questionnaires. Data collection with the distribution of questionnaires was distributed to employees of the Tourism, Culture, Youth and Sports Office (DISPARBUDPORA) of Pacitan Regency. The population in this study was all employees. The sampling technique uses non-probability sampling (saturated sampling) so that 101 respondents are obtained. Analysis of the data used in this study with validity test, reliability test, t test, and f test. Data analysis tool using multiple linear regression and coefficient of determination processed using SPSS version 26.
The result of this study is that attitudes, motivations and perceptions partially affect the application of the accounting system at the Pacitan Regency Youth Culture and Sports Tourism Office.

Keywords: Attitude, Motivation, Perception, Accounting System.