ACCOUNTHINK : Journal of Accounting and Finance 2019 Vol. 4 No. 02 745 IMPLEMENTASI GOOD GOVERNANCE PADA KEMENTERIAN PEKERJAAN UMUM DAN PERUMAHAN RAKYAT BIDANG SUMBER DAYA KELITBANGAN Apri Dwi Astuti Universitas Swadaya Gunung Jati Apri_dwiastuti@yahoo.co.id Arinal Muna Universitas Swadaya Gunung Jati arinalmunaaa@gmail.com Abstrak Kinerja ASN masih pro dan kontra di mata masyarakat. Adanya kasus korupsi yang muncul meresahkan masyarakat sehingga menurunkan tingkat kepercayaan publik pada pemerintah. Berdasarkan fenomena tersebut, maka penelitian ini ditujukan untuk mengetahui bagaimana implementasi good governance, khususnya pada kementerian pekerjaan umum dan perumahan rakyat bidang sumber daya kelitbangan. Pengambilan data dilakukan dengan metode dokumentasi terkait informasi apa saja yang berhubungan dengan kementerian PUPR dan prosedur operasional yang berlaku di sana. Lebih menarik lagi, didapatkan kesempatan wawancara mendalam dengan ASN yang ditugaskan di Pusjatan, Bidang SDK – Kementerian PUPR. Melalui studi kualitatif dengan penekatan deskriptif, maka didapatkan gambaran terkait praktik penerapan good governance berdasarkan unsur utamanya, akuntabilitas, transparansi, keterbukaan dan aturan hukum. Kata kunci: Implementasi good governance; Kementerian PUPR Abstract ASN's performance is still pros and cons in the publisher view. The existence of corruption cases that appear unsettling the public thereby reducing the level of public confidence in the government. Based on this phenomenon, this research is aimed to find out how the implementation of good governance, especially in the ministry of public works and public housing in the field of resources. Data is collected using the documentation method that is related to any information based on the Ministry of Public Works and operational procedures that are applied there. Even more interesting, there was an opportunity for in-depth interviews with ASN assigned to Pusjatan, SDK Sector - PUPR Ministry. Through a qualitative study with a descriptive approach, we get an overview that is related to the practice of implementing good governance based on its main elements, accountability, transparency, openness and rule of law. Keywords: Implementation of good governance; Ministry of PUPR