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"One important aspect of service quality is the fulfillment of client rights in health service which are : Information, Access to service, informed choice, Safe service, Privacy and confidentiality, Dignity, comfort and expression of opinion, and Continuity of care."

"Penelitian ini menganalisis akar masalah suatu pemerintah daerah gagal memperoleh opini Wajar Tanpa Pengecualian (WTP). Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan studi kasus. Penelitian ini melakukan pemetaan temuan Badan Pemeriksa Keuangan (BPK) dan menganalisis penyebab utama kegagalan suatu pemerintah daerah dalam memperoleh opini WTP. Ruang lingkup penelitian dibatasi dengan menggunakan Laporan Keuangan Pemerintah Daerah (LKPD) tahun 2013-2019 dan Laporan Hasil Pemeriksaan BPK tahun 2014-2020. Penelitian ini dilakukan kepada Pemerintah Daerah (Pemda) XX yang tidak pernah sekalipun memperoleh opini WTP. Hasil pemetaan yang dilakukan penelitian ini menunjukkan bahwa permasalahan yang dihadapi oleh Pemda XX mencakup pelanggaran akun, sistem pengendalian internal, dan kepatuhan. Penelitian ini menunjukan permasalahan tersebut disebabkan oleh kelemahan pada struktur oragnisasi, keterbatasan kompetensi, dan profesionalisme Sumber Daya Manusia (SDM) yang dimiliki oleh Pemerintah Daerah XX. Akar masalah tersebut terjadi pada level penatausahaan keuangan di tingkat Organisasi Perangkat Daerah (OPD) dan terutama pada aspek pengawasan di tiap level berjenjang.

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This study analyzed the root issues of The Local Government failing to obtain an Unqualified Opinion. The method used in this research was a qualitative method with a case study approach. This study was conducted to map findings and analyze the main issues of The Local Government failing to obtain an Unqualified Opinion. The scope of the study was limited by using the Local Government XX Financial Reports from 2013 to 2019 and the Audit Report of the Audit Board of The Republic of Indonesia from 2014 to 2020. This study was conducted on Local Government XX which had never received an unqualified opinion. The result of the study indicated that the issues obtained from mapping the findings of violations of account problems, internal control systems, and compliance. This study shows that the problems were caused by weaknesses in organizational structure, limitations in the competence, and professionalism of human resources owned by the Local Government XX. The main problem occurred at the financial administration at the Local Government Work Unit level and the weak supervision at each tiered level."

"Two deliberative polls on the Korean-United states free that agreement were conducted in 2006 and 2007 . In both experiments, the respondents become morr negative toward the agreement after acquiring additional information provided by a panel disqur discuession and question-and answer session..."