Puslit KIM-LIPI has developed an AC power reference measurement system for a national standard laboratory with a measurement precision better than 75 ppm at coverage factor 2 and confidence level 95 %. The system was based on the instruments of a standard watt converter, a phantom load, and a standard digital voltmeter, which the corrections of those readings are known by calibration processes to both National Metrology Institute of Australia (NMIA) and Puslit KIM-LIPI. The comparison method of the AC power reference system has been applied to the high precision power meter as a unit under calibration (UUC). This was done to show the measurement performance of AC power reference system in the process to find the reading correction of the power meter under calibration. The measurement evaluation at 120 V, 5 A, and 53 Hz showed that the worst reading correction was 133 ppm. That value was on the agreement with the class accuracy of ZERA RMM3001 power meter which is 0,02 % or 200 ppm. The performance of the measurement system indicated that the establishment of the ac power reference for a national standard laboratory such as Puslit KIM-LIPI was adequate