Ni Kadek Indah Sanjiwani Dewi, I Gusti Ayu Nyoman Budiasih, Anak Agung Ngurah Bagus Dwirandra, I Gde Ary Wirajaya
This study aims to reveal how RSUD Wangaya realizes accountability in managing BPJS Kesehatan funds in the midst of a BPJS Kesehatan deficit and how RSUD Wangaya meets stakeholder needs and prevents information asymmetry between hospital management and stakeholders. Through interpretive studies with a case study approach, researchers probed RSUD Wangaya's accountability side of the dimension of transparency, regulation dimensions, and dimension RSUD Wangaya's ability to respond to public needs. From the interpretation results, RSUD Wangaya has been able to realize accountability which is shown by involving stakeholders in making every policy, communicating with stakeholders through meetings, hearings, or direct correspondence, bill payments for drugs and doctor services are made via transfer with details sent via e-mail.