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"Abstract. The aim of the research is to analyze the process of negotiation or power sharing, between the stakeholders which entirely affects the reform process, and the bureaucracy restructuring in order to support thereform process and public service in the Jembrana Regency, Bali - especially in health insurance policy. Theresearch is descriptive and uses qualitative approach with the method of field research. The result of the researchshows there are two factors that affect the local government reform in Jembrana Regency, i.e. the strong politicalcommitment from the Regent, and the establishment of a stable centripetal democracy model."

"Abstract. This article attempts to give the picture concerning the importance of public accountability and citizenparticipation as one of the instruments to eradicate bureaucratic corruption, seen from various theories. Thispaper provides equal and adequate understanding of the role of public accountability and citizen participationin the eradication process of corruption and the various efforts that can be done to strengthen it. The resultsof this literature review shows that the efforts taken to eradicate corruption in Indonesia is still partial andtend not to have a clear design strategy so that in many cases is not able to reduce signi cantly the level ofcorruption that occurred. Besides that, the important role of public accountability and citizen participationin the eradication of corruption has not received much attention as well as has not been thoroughly studied.Therefore we need further study of the various aspects of public accountability and citizen participation in theeradication of corruption in Indonesia."

"Abstract. The purpose of this study is to know how the profitability (gross profit margin, operating profitmargin, return on asset, return on equity dan return on investment) of PT Adhi Karya, as an object of thisstudy, before and after IPO 2004-2008 period. This research is qualitative descriptive interpretive. The datawere collected from company financial statement 2000 – 2008 which four years before and after the IPO andexcluded 2004 as the year of IPO. The research result showed that only gross profit margin, operating margindan net profit margin which have a better performance after IPO. From Kruskall Wallis test profitability has abetter finance performance after IPO."