ANALISIS KINERJA PEMERINTAHAN DAERAH KABUPATEN KUBU RAYA PERIODE 2009–2010 BERDASARKAN INDEKS KEPUASAN MASYARAKAT (IKM) (StudiKasusPelayananKesehatan Di Kecamatan Sungai Kakap) (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2013)