Akuntabilitas merupakan salah satu isu penting dalam kajian ilmiah dan praktik di bidang administrasi publik. Akuntabilitas adalah pengendalian terhadap organisasi publik pada level organisasional yang dimaksudkan untuk menjadi landasan dalam memberikan penjelasan kepada pihak-pihak baik dari internal maupun eksternal yang berkepentingan melakukan penilaian dan evaluasi terhadap tindakan-tindakan yang dilakukan oleh organisasi publik tersebut. Metode yang digunakan untuk menyusun penelitian ini adalah survei literatur akademis di bidang administrasi publik yang revelan dengan akuntabilitas. Selain itu, dilakukan pula upaya penelusuran melalui sumber dari dokumen resmi pemerintah untuk mendeskripsikan praktik-praktik yang berhubungan dengan akuntabilitas pada organisasi sektor publik. Hasil penelitian ini menunjukkan bahwa akuntabilitas pelayanan kesehatan di Indonesia sudah cukup optimal. Kata kunci: akuntabilitas, pelayanan, kesehatan Abstract: Accountability is an important issue in public administration, both practically and scientifically. Accountability itself is a control over public organization at organizational level which is intended as the basis to give explanation to the internal or external parties who have interest to asses and evaluate the action that undertaken by the public organization. The method used in this research is academic literature survey which relevant with accountability. Besides, we also search information and data from official government document to describe the practice of accountability in public sector organization. The result of this research shows that public sector organization accountability in Indonesia is optimal. Keywords: accountability, service, health

ABSTRAK Salah satu program pemerintah yang tercantum dalamundang-undang Nomor 6 Tahun 2014 adalah dapat mendirikan Badan Usaha Milik Desa yang disebut BUMDES, BUMDES dirancang memiliki dua tujuan pokok yaitu meningkatkan perekonomian masyarakat dan meningkatkan PAD. Namun di dalam perjalanannya BUMDES banyak yang tidak berhasil. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan pengumpulan data melalui wawancara, observasi dan dokumentasi. Berdasarkan hasil penelitian ada dua aspek yang paling menonjol sebagai penyebab kegagalan BUMDES. Pertama adalah profesionalisme pengurus dan yang kedua adalah lemahnya pembinaan dan pengawasan dari pengawas dan pemerintah desa. Oleh karena itu yang perlu diperhatikan adalah bagaimana caranya agar BUMDES dapat berjalan secara ketat dengan pembinaan pengawasan yang intensif. Kata kunci : Efektivitas, BUMDES ABSTRACT One of the government programs listed in Law Number 6 of 2014 is to be able to establish a Village-Owned Enterprise called BUMDES, BUMDES is designed to have two main objectives, namely improving the community’s economy and increasing PAD. However, along the way, many BUMDES did not succeed. The method used in this research is descriptive qualitative with data collection through interviews, observation and documentation. Based on the results of the study, there are two aspects that stand out the most as the cause of the failure of BUMDES. The first is the professionalism of the administrators and the second is the lack of guidance and supervision from supervisors and village government. Therefore, what needs to be considered is how to make BUMDES run strictly with intensive supervision. Keywords: Effectiveness, BUMDES

This study aims to describe and explain the implementation of assimilation rights services at home for prisoners during the Covid-19 Pandemic in Class IIA Prison Purwokerto, Banyumas Regency. This research was conducted in Class IIA Prison, Purwokerto, Sokaraja District, Banyumas Regency. The method of this research is descriptive qualitative. Informants were determined by purposive sampling method. The analysis of research results using an interactive analysis model. Based on the results of the study indicate that the size and purpose of the policy, the granting of prisoners' rights in the Class IIA Purwokerto Prison is in accordance with the legislation, the guidance carried out at the Class IIA Purwokerto Prison aims to return prisoners to the community environment by providing life provisions, there are many activities personality and skill development that can be followed by inmates at the Class IIA Purwokerto Prison. Resources, services that are provided immediately, accurately and satisfactorily, such as punctuality, speed and accuracy in the service of prisoners' rights, in the implementation of prisoner development there are facilities and infrastructure to support prisoners' activities. Characteristics of implementing agents/agencies, In the assimilation policy at home during the covid-19 pandemic which was carried out at the Class IIA Purwokerto Prison, the implementing agents involved included correctional guardians, BAPAS, prisoners and third parties. There is well-established communication so that the implementation of the right of assimilation is timely, there is cooperation with partners in the implementation of skills development for prisoners. Attitudes/tendencies of the implementers, the implementation of home assimilation program policies during the covid-19 pandemic, there is no rejection from the Class IIA Purwokerto Penitentiary and prisoners, officers provide coaching with persuasive methods, the absence of recidivists is an indicator of the success of the assimilation program. Communication between organizations and implementing activities, in carrying out assimilation at home during the covid-19 pandemic, prisoners are required to take part in coaching activities carried out in prisons, there is cooperation with related parties to make the home assimilation program successful during the covid-19 pandemic. Economic environment , social, and political, there are internal obstacles so that the service process for the rights of prisoners is hampered. Keywords; COVID-19, Home Assimilation for Prisoners, Policy Implementation.

AbstrakRegulasi dan implementasi adalah merupakan dua variabel yang saling berkaitan dalam mendukung sebuah kebijakan publik, penelitian ini bertujuan untuk mendiskripsikan problematika implementasi kebijakan dalam penanganan Covid-19 hal ini dirasakan penting karena penanganan covid-19 adalah merupakan program nasional. Metode penelitian ini menggunakan metode kualitatif diskriptif. Dari hasil penelitian menunjukkan masih adanya tumpang tindih aturan dan berbagai permasalahan tentang implementasi kebijakan.Kata Kunci :Implementasi dan Regulasi Kebijakan AbstractRegulation and implementation are two interrelated variables in supporting a public policy, this study aims to describe the problems of policy implementation in handling Covid-19, this is felt to be important because handling Covid-19 is a national program. This research method uses descriptive qualitative method. The research results show that there are still overlapping rules and various problems regarding policy implementation.Keywords: Policy Implementation and Regulation

Tourism is a commodity that is able to move the wheels of the economy of a region so it needs to be developed properly. This study aims to determine and describe the elements of attractions, amenities and accessibility of tourist areas in Watumalang District, Wonosobo Regency. These factors are factors that determine success in the development of tourist destinations. The development of tourism product components such as attractions, amenities and accessibility allows managers to increase the number of visits and tourist satisfaction. This study uses a descriptive qualitative research method which means the researcher only explains the facts and knowledge found during the research through words or tables. Based on the data obtained in the study, the researcher found that (1) tourist attractions were sufficient and this was evidenced by the existence of several superior locations in the area; (2) amenities in the form of public facilities and supporting facilities still need to be improved to make it more satisfying for tourists; (3) accessibility has been fulfilled enough even though the facts show that there is still a lack of accessibility for people from outside the Wonosobo Regency area so that the number of tourists from outside the Regency is still below the number of tourists from within the Regency. Keywords: tourism, development, attractions, amenities, accessibility.