Good Governance merupakan salah satu bentuk pertanggungjawaban pemerintah kepada organisasi sektor publik dalam upaya meningkatkan kesejahteraan masyarakat dan menjalankan aspek-aspek fungsional pemerintahan secara efektif dan efisien. Dalam mewujudkan pemerintahan yang baik (Good Governance) maka diwujudkan melalui adanya penyempurnaan dengan lahirnya Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 29 Tahun 2010 tentang Pedoman Penyusunan Penetapan Kinerja dan Pelaporan. Penelitian ini memiliki tujuan untuk mengetahui interpretasi tentang akuntabilitas kinerja instansi pemerintah dan untuk mendeteksi tindaklanjut terhadap temuan kinerja sebagai bentuk akuntabilitas kinerja pada Pemerintah Kabupaten Pamekasan. Penelitian yang dilakukan menggunakan metode studi literatur dengan mengkaji dokumen resmi Pemerintah Daerah yaitu Laporan Kinerja Instansi Pemerintah (LKjIP) Inspektorat Daerah Kabupaten Pamekasan           Tahun 2020 dan literatur lainnya. Hasil penelitian menunjukkan pemahaman akuntabilitas kinerja yang digambarkan melalui peningkatan kualitas pengawasan internal dan kapabilitas APIP yang berada pada level 2. Selain itu, masih ditemukannya beberapa permasalahan dalam pelaporan kinerja dan capaian kinerja yakni keterbatasan sumber daya manusia pada Inspektorat Daerah Kabupaten Pamekasan khususnya APIP baik dari segi kuantitas maupun kualitas.

Tuntutan masyarakat terhadap pemerintah selaku sektor publik mendorong pemerintah untuk terus berinovasi dan meningkatkan kualitas pelayanan publik. Salah satu upaya untuk meningkatkan kualitas pelayanan ialah dengan pengaplikasian good governance. Penerapan good governance diklaim dapat meningkatkan akuntabilitas kinerja instansi pemerintah, yang dapat dimaknai sebagai instrumen evaluasi pencapaian pelayanan publik terhadap masyarakat. Hal tersebut melahirkan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) dengan landasan hukum yang bermula pada Instruksi Presiden No.7 Tahun 1999 landasan hukum ini diperbaharui menjadi Peraturan Presiden No.29 tahun 2014. Pelaksanaan penilaian SAKIP dilakukan  di seluruh wilayah Indonesia, tak terkecuali Kota Malang. Penelitian ini dilakukan untuk mengetahui kinerja instansi pemerintah Kota Malang sebagai sebagai salah satu wilayah Jawa Timur, dengan populasi masyarakat yang padat. Tujuan penelitian ini adalah untuk mengetahui pengaruh prinsip good governance terhadap peningkatan kualitas kinerja instansi pemerintah. Penelitian yang dilakukan menggunakan metode studi literatur dengan mengkaji situs resmi pemerintah daerah dan literatur lainnya. Hasil kajian yang dilakukan menunjukkan hasil SAKIP Kota Malang mendapat hasil yang memuaskan dengan predikat A. Hasil tersebut diharapkan dapat menjadi motivasi bagi pemerintah kabupaten daerah lain untuk terus meningkatkan kualitas kinerja instansi pemerintah

Various kinds of poverty reduction programs and activities have been implemented with large budget funds, but it is still difficult to see a clear justification on poverty reduction as a consequence of the policies that have been carried out. In order to increase the synergy of poverty reduction programs and to stimulate the economy of poor families, this research aims to measure the performance of the government of Pasuruan Regency by using a value for money approach based on the performance budget of a program, which uses the economy, efficiency, and effectiveness ratio. This research uses a case study research with a qualitative approach. Findings of this study indicate that the average economic ratio of the overall achievement ratio is 82.4%, it is considered economical. Overall, the efficiency ratio of the Pasuruan Regency Government's performance has been efficient, which is 134.1%,. Meanwhile, the effectiveness ratio obtained an average result of 122.41% thus it can be classified the performance of the Pasuruan Regency Government as a whole is considered effective, however, the performance of the two programs from the Health and Fisheries sector is considered ineffective. It still need a depth follow up on those programs to get a better synergy, comprehensive strategy in eradicate poverty.

Pacitan district is one of the five districts included in the highest disaster risk region in East Java. One of the area with a big threat of destructive flood disaster is Sirnoboyo Village, which is located between Grindulu and Jelok River. An attempt to improve community preparedness in the midst of flood hazard are carried out through Village Disaster Resilience Program. Village disaster resilience program is a form of flood risk management (FRM) as a community-based disaster risk reduction by building up self-sufficiency and adaptation. FRM is a theoritical analytic-based that is used in conjuction with Context, Input, Process, and Product (CIPP) evaluation model. The qualitative-descriptive approach was chosen to describe chronologically the evaluation of village disaster resilience program, which encounters several obstacles such as lack of active community and youth participation and under-capacity of the volunteer team. This study offers a reconstruction of  village disaster resilience program execution in accordance with the FRM framework to effectively maximize community readyness over the threat of flood hazard that stakeout throughout a year.

The village fund policy is one of budgeting mechanism promoted by central government of Indonesia for village government to maximize the development in village level. Although some literatures have confirmed the village fund policy contribution for village development, however the current situation of Covid-19 pandemic has generated the demand for village fund policy to minimize the impact of the pandemic. This research is intended to explore the role of village fund policy to minimize the impact of Covid-19 in Indonesia by using desk study toward set of current literatures. The result of this study confirms that there is a shift of principle for allocation of village fund policy from the long of range social and economic impact before the pandemic to the shorter impact during pandemic situation. The new principle has also enable the village government to perform the effective way to minimize the Covid-19 Pandemic impact.