<![CDATA[This study aims to analyze the implementation of the Community Health Center Management Information System (Sistem Informasi Manajemen Puskesmas/SIMPUS) policy and its contribution to service accountability at Pagesangan Community Health Center, Mataram City. This study employed a descriptive qualitative approach. Data were collected through observation, semi-structured interviews, and documentation involving the Head of the Community Health Center, SIMPUS Coordinator, health workers, registration officers, and patients. Data were analyzed through data reduction, data display, and conclusion drawing, using George C. Edward III’s policy implementation theory and Bovens’ accountability concept. The findings show that SIMPUS implementation has been carried out quite well but is not yet optimal. Communication is supported by hierarchical and horizontal coordination; resources are relatively adequate; implementers show positive disposition; and bureaucratic roles are clearly distributed. However, unstable internet connectivity, imperfect data integration with BPJS P-Care, and the absence of specific SIMPUS operational SOPs remain constraints. SIMPUS contributes to accountability by providing documented information that supports explanation and justification, enabling clarification, supplying data for monitoring and judgement, and supporting corrective follow-up. Thus, SIMPUS functions as an instrument that strengthens accountability processes rather than creating accountability by itself. Its contribution remains dependent on data quality, network stability, system integration, and organizational coordination. Keywords: Accountability, Bovens, Community Health Center, e-Puskesmas, Policy Implementation, SIMPUS]]>
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