Quality of Clean Water Services for Regional Water Companies in Tangerang City The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency Organizational Capacity of Cianjur Main Rice Seeds Development The Impact of Remuneration Policy on Increasing Lecturer’s Motivation and Performance at Universitas Padjadjaran Implementation of Government Performance Accountability System (SAKIP) in Indonesian Local Government (Case of Regional Development Planning Board of Sukabumi Regency) Dynamic Governance Capabilities in Regional Budget Policy Formulation to Create Agile Bureaucracy During Covid-19 Strategic Management Capabilities in Child Identity Card (Kartu Identitas Anak) Program in Civil Registry Service Office of Depok City

The Regional Water Supply Company in Tangerang City has an obligation to carry out public service functions and prosper the community. In addition, the location of the settlement is quite far from the Regional Water Supply Company Office, causing less people to become customers. The purpose of this study was to analyze the quality of clean water service in the Tangerang Municipal Water Supply Company. The Analysis Knife used by ServQual (Service Quality) consists of five dimensions, namely Tangible, Reliability, Responsiveness, Assurance and Empathy. The research method used is descriptive with a qualitative approach. Results of the study: Tangibles: available service outlets that make it easier for the community to access Regional Drinking Water Company, and the presence of officers who come directly to the community / Pick up the ball; Responsiveness: there is clear and accurate information, responsive. Reliability: resolve complaints that come from the public quickly. Assurance: providing services ranging from explanations, being polite, adequate employee knowledge and abilities. Empathy: delivery of information to customers that are considered easy to understand and hospitality of employees in responding to complaints that come in. ARTICLE HISTORY Submited: 2020/12/02 Accepted: 2021/06/23 Published: 2021/08/29 KATA KUNCI Kualitas Pelayanan;g Air Bersih; Perusahaan Daerah Air Minum.


INTRODUCTION
Water is a basic need for living things in this world, including humans. Without water, people will find it difficult to carry out their lives, therefore management must be regulated in such a way that it can be used effectively and efficiently. Water is a resource that involves the lives of many people, so the management is held by the state. This is in accordance with the 1945 Constitution Article 33 paragraph (3), which reads as follows: "The earth and water and natural resources contained therein are controlled by the state and used as much as possible for the prosperity of the people". Not only is it a constitutional right, but clean water is also a human right for every citizen. It is not surprising that the provesion of Clean Water is one of the parameters to measure a decent standard of living in the human development index component and poverty level in each country.
In Article 12 paragraph 2 of Law No.32 of 2014 concerning the Regional Government states that the region is authorized to manage regional resources available in its territory and is responsible for maintaining environmental sustainability in accordance with statutory regulations. As a form of the transfer of part of government affairs in the field of public works to the regions, the drinking water service is handed over to the Regional Government.
The Regional Water Company as one of the Regionally Owned Enterprises is expected to be able to make an adequate contribution as a public servant and is expected to be able to contribute to the Regional Original Revenue. Regional Drinking Water Companies in Tangerang City, which have the obligation to carry out public service functions and improve the welfare of the community, should carry out their responsibilities in accordance with the regulation of drinking water supply with the aim of creating quality water management and services, creating a balanced interest between consumers and providers services, and increasing the efficiency and scope of drinking water services, of course, the Regional Water Company must provide services as a definite effort to provide maximum public service for the benefit of the community.

LITERATURE REVIEW
Water is an important requirement that affects many aspects of human life. Water supports human life, if managed properly (Wahyu Diana et al. 2020). Clean water service is one type of public service that is the focus of improvement, because it is considered too often cause problem that affect community activities. In an effort to improve services, it is also necessary to improve the quality of services provided, this is due to the increasingly complex needs of the community (Krismanto & Irianto, 2020).
Quality of public services is a dynamic condition related to products, services, people, the process and environment in which assessment the quality is determined at the time it occurs provision of these public services (Khozin & Mutmainah, 2018).

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Public service is now an increasingly strategic policy issue because improvements to public services in Indonesia now tend to "run in place" while the implications are very broad in economic, political, socio-cultural life and so on. Improvement of public services is necessary so that people's bad image to the government can be improved, because by improving the quality of public services that are getting better, it can affect public satisfaction so that public confidence in the government can be further developed. Therefore, quality and quality services are the main concern of public and private organizations. Optimal service has become an obligation for an organization both in the field of government and private sector in this case also includes State-Owned Enterprises / Regional-Owned Enterprises.
Water becomes a public good that is consumed by the public which is managed by the state and becomes a vital need that is guaranteed for its fulfillment by the government. Therefore, the Regional Water Company "Surya Sembada" Surabaya as the manager of clean water in Surabaya is responsible for meeting the needs of clean water for the citizens of Surabaya. Starting from the distribution of water, installation of pipes, to serve complaints about the services provided. The purpose of this study was to determine, explain and analyze the quality of customer complaint services directly in the Regional Corporation of "Surya Sembada" Water Supply Surabaya. This research focuses on the application of service quality dimensions proposed by Zeithaml, Berry, and Parasuraman with ServQual Theory. The results showed that the quality of customer complaints using the dimensions of service quality Zeithaml, Berry, and Parasuraman were good enough (Parasuraman et al., 1985). Evidenced by the five dimensions of service quality, namely, physical evidence (tangibles), reliability (reliability), responsiveness (responsiveness), assurance (assurance) and empathy (empathy) that has been implemented properly in services provided by data collection techniques using interview techniques and observation to obtain qualitative data, as well as documentation techniques used to obtain valid images in the field of the "Surya Sembada" Regional Drinking Water Company in Surabaya (Larasati, 2020).
In the research at 2020 study conducted at the Tirta Senenteng Regional Water Supply Company, Sintang District showed that the services provided by the Tirta Senentang Regional Water Supply Company to consumers were not yet of quality. this proves that the quality of service of the Tirta Senentang Regional Water Company must continue to be improved. related to the respondent's evaluation of the service quality of the Tirta Regional Water Company (Susilo & Yeni;, 2020).
The results of research in 2019 carried out by Ayu Lestari are as follows: The quality of Regional Drinking Water Company services in the supply of clean water to the people of Sempaja Selatan Village, Samarinda Utara District, Samarinda City is quite good in terms of physical evidence and employee empathy for the community. in terms of reliability, responsiveness and guarantee. it's also good. supporting factors of good cooperation between work teams and supported by facilities, inhibiting the lack of employee awareness in terms of time discipline to arrive on time in carrying out their duties and responsibilities (Lestari, 2019). Implementation of performance with the level of importance included in the category "in accordance", meaning that the expectations of service recipient communities have been fulfilled properly. Mapping the indicators of the quality of public services in the Regional Bandarmasih Water Company is carried out with the importance of Performance Analysis obtained, indicators that become a priority in service: (1) Speed of service, (2) Courtesy and friendliness of officers in providing services. The indicators that need to be maintained are: (1) An understanding of the ease of service procedures; (2) Officer responsibilities in providing services; (3) Conformity between fees paid and costs determined; and, (4) Accuracy in the implementation of service time schedules (Yulianti & Wahdah, 2018).
In a 2018 study the Regional Water Company had problems with service quality such as pump operations, turbid water, leaky pipes, and so on. This research analyzes the quality of services using the Service Quality Method and Importance Performance Analysis (IPA). Shows that customer satisfaction can be said to be less good because it has a negative value. While the results of the analysis of the Importance Performance Analysis Method obtained 3 attributes occupying quadrant A. Where in quadrant A is a quadrant that must be considered because its existence is very important but low employee performance is obtained. These three attributes, namely the Kediri Municipal Water Supply Company pump, can be relied upon in producing water for 24 hours, the handling of the City of Kediri against fast customer complaints from the community, and the Kediri Municipal Water Supply Company staff can control the atmosphere at the location of the complaint (Marantika, 2018).
And in 2017 research at the Sragen Regency Central Office showed that the quality of service to customers of the Regional Water Supply Company of Sragen Regency was quite good, but there were still 1 in 5 dimensions of service quality that were not in line with customer expectations. 1) Tangible is said to be good, because the facilities and infrastructure are in accordance with what is expected by the customer or the conservation of the Regional Water Supply Company of Sragen Regency. 2) Responsiveness is said to be good because it has met customer expectations 3) Reliability (Reliability), said to be quite good because of the promised time precision in the customer service process in accordance with what is expected by the customer. 4) Assurance is said to be not good enough, because it does not meet customer expectations. 5) Empathy (Empathay) is said to be very good. Empathy received by customers exceeds customer expectations (Sumantri & Parwiyanto, 2017).
In developing countries, to access public water service does not guarantee a clean of reliable suppy, also does not show fair delivery, furthermore concentracing on accesbility offers a biased picture of performance that is exaggerated achievement while hiding the presence of key chellenges for futher progress (Abubakar, 2016).
In larger systems, especially those managed by utilities, 'participation' often takes the form of payment for service the right of quality of service received and their rights collectively and individually, to voice an improve. In terms of sanitation many global populations use a household level system in place which is managed by the household itself (Bartram et al., 2018). The concept of e-government service quality has eight dimensions that contribute: system quality, 5 reliability, security, accesbility, information quality, service capability, interactivity, and responsiveness. The perceived service value is a strong mediator between service quality and intention to use citizens continuously. The intention to use is a consequence of service quality service value and satisfaction (Li & Shang, 2020).
Public services according to Khursheed Ahmad Bhat, in a modern government, there have been little by little efforts to sharpen the sword of the mechanism of public service delivery in India. The State Government has taken a myriad of reformative steps to provide intelligent public services to its citizens. The idea of local e-Governance has become an important aspect for the provision of transparent and effective services appropriately and cost effetively especially in circumstances where administrative procedures are facilitated by Information Technology (IT) to significantly encourage government-citizen interaction. , and citizens want to carry out their responsibilities without physically visiting government offices (Bhat, 2020). Implementation of performance with the level of importance included in the category "in accordance", meaning that the expectations of service recipient communities have been fulfilled properly. Mapping the indicators of the quality of public services in the Regional Bandarmasih Water Company in Banjarmasin is done with the importance of Performance Analysis obtained indicators that become priorities in service are: 1) Speed of service, 2) Courtesy and friendliness of officers in providing services. The indicators that need to be maintained are: (1) An understanding of the ease of service procedures; (2) Officer responsibilities in providing services; (3) Conformity between fees paid and costs determined; and, (4) Accuracy in the implementation of service time schedules (Kekez, 2018). C. Wang, relationship between online service quality and citizen satisfaction is positively moderated by offline service quality. While citizen satisfaction partially mediates the relationship between information quality or online service quality and perceived value. This riset provide guidance for researchers and practitioners regarding the role of service quality and perceived value in measuring the success of mobile government system (Wang & Teo, 2020).
Research conducted by Christian Gronroos. states there is no real difference between public and private service organizations and there is no reason why public service organizations will become less efficient and less focused on services and user-oriented than private service organizations. Good service management is needed rather than privatization to make public service organizations more efficient and effectively oriented outward (Grönroos, 2019).
Digital government is often seen as a driver or even a driver of public administration transformation, with the aim of creating public value. This case illustrates how the development of electronic services can highlight changes in social values, and the challenges that arise when trying to defend them change social values. Our findings show that in order to maintain transformation and (change) public values, various processes of change and redesign must exist, not only from the organizational processes involved, but also regulatory and institutional aspects, such as changes in laws and in the policies and work practices of officials public (Lindgren & van Veenstra, 2018).
Service quality in Local Public Administration can be used for proper analysis, as well as estimates regarding the evolution of the quality level in the services mentioned or to make conclusions and measure plans regarding improving service quality in Local Public Administration. The scientific foundation of quality and quality management in the field of service in local public administration along with the study application represents another part of this scientific paper. Using the group of quality indicators and SWOT analysis previously proposed, by dividing this group into sub-groups that correspond to the four components of the Deming cycle, it is created and proposes mathematical programming solutions, which offer optimal solutions for evaluation and improvement of services in Local Public Administration (Titu & Bucur, 2016).

Victor Lapuente & Steven Van de Walle. Has the New Public Management Reform in public
organizations improved the quality, efficiency and effectiveness of public policy delivery? The New Public Management Reform, understood as the style of organizing public services towards the efficiency and efficacy of output, has become controversial. They are accused of importing practices and norms from the private sector that can collide with core public values, such as impartiality or justice. However, with a few exceptions, we do not have a systematic empirical test of the actual impact that the New Public Management reforms have on public service delivery. Based on this introductory article, a special problem is summarized to address this gap. Overall, it was found that neither the disaster impact nor the impact of the New Public Management reform could be confirmed, but success (or failure) depended on the administrative, political and policy context of the reform (Lapuente & Van de Walle, 2020).
Gupta and Kaushik, Servqual is the most widely accepted scale that has its dominance in higher education settings, in addition it was found that different scales were proposed and examined for their reliability and validity (Gupta & Kaushik, 2018). Quality of service according to Parasuraman et al., (1985), is a reflection of consumers' evaluative perceptions of services received at a certain time. Service quality is determined based on the level of importance in the service dimension (Parasuraman et al., 1985).
Quality of service is determined by two things, namely: expected service and acceptable service. The main dimensions that are the main factors determining the quality of service are as follows: Reliability, which is the ability to deliver the promised service reliably and accurately. Responsiveness namely the willingness to help consumers by providing services that are fast and appropriate. Assurance That includes knowledge, abilities, and politeness or goodness of the person and the ability to gain trust and desire. Empathy (Empathy), which includes maintaining and providing a level of attention individually or personally to the needs of consumers. Tangible (Direct Proof), which includes physical facilities, equipment or equipment, prices, and appearance of written personnel and materials.
The state of the art of this research is the locus of this research itself, namely in the south tangerang area, then in this study to analyze how the services provided by regional drinking water companies in south tangerang in attracting public trust.

RESEARCH METHODS
The approach used in this study is a Qualitative Approach, so that social phenomena that cannot be explained quantitatively can be analyzed. Data analysis uses the Miles and Huberman Analysis Model (Miles & Huberman, 2009), Three qualitative data analysis techniques are data reduction, data presentation and conclusion. Data collection techniques are done through observation, interviews and documentation. Informants were selected purposively consisting of informants who have knowledge related to this research. Informants consisted of: Manager Tirta Benteng Regional Drinking Water Company Tirta Benteng, Regional Drinking.

RESULTS AND DISCUSSIONS
Based on the analysis knife ServQual theory according to Parasuraman et al., (1985) it can be described as follows:

Tangibles
Clean Water Services in the Regional Water Supply Company Tangerang provides facilities in the form of a ball pick-up for the community to register and make new connections. The Regional Water Supply Company also opened service outlets to approach the community, besides that the Regional Water Supply Company also provided document data support for the community and the cost issue also the Regional Water Supply Company of Tangerang City provided relief to the community by installments 10 times.
Facilities and infrastructure is evidence of the readiness of the Regional Drinking Water Company in providing services to the community. Facilities and infrastructure facilities themselves consist of attitudes of Regional Drinking Water Company employees in providing direct services to the community, communication facilities in conveying information and supporting technology for Regional Drinking Water Company.
Based on the explanation above, it can be seen that Direct Evidence in the Regional Water Supply Company of Tangerang City is in accordance with the wishes of the community with the availability of infrastructure facilities such as the existence of service outlets that facilitate the public in accessing the Regional Water Supply Company, besides that there are also officers who come to the community directly, the absence of registration fees and fees that can be paid in installments make the community feel very comfortable.

Responsiveness
As a service provider to the community, the employees of the Regional Drinking Water Company in Tangerang City try to be professional. With the activity of picking up the ball the Regional Water Supply Company has immediately given a quick response in providing services to customers and the community, especially for the first time the community wants to do the installation.
With the activities of picking up the ball by the Tangerang Municipal Water Supply Company, the community found it easier to reach the Regional Water Supply Company service, the information provided was responded to quickly by the employees. In addition to addressing problems or customer complaints, employees of the Regional Water Supply Company are also responsive in providing solutions related to complaints.

Reliability
Regional Water Supply Company Tangerang City provides service procedures to customers or the community in this case employees provide certainty of time, cost or other well.
Existing service procedures are also in accordance with procedures and can be easily understood by customers and the public. The attitude of the employees is always ready to help the community if there are difficulties experienced. This can be seen from the number of customers who do not experience complaints to the Regional Water Supply Company and the increasing number of new customers registering.
And in terms of timeliness or service schedule can be seen from how the Regional Water Supply Company resolves complaints that come from the public, customers are also provided convenience if they want to make a complaint or complaint to the Regional Water Supply Company only by mentioning the customer's connection number or providing evidence payment. With that complaint can also be directly processed and followed up on.

Assurance
Based on the results of interviews and observations made to the customer related to the performance provided by the Regional Water Supply Company is quite satisfactory, the ability of employees to provide services ranging from explanation, politeness of knowledge and the ability of employees to gain customer trust is quite good, supported also by means and adequate infrastructure makes customers more satisfied with the services provided, this is evidenced by the continued increase in the number of customers of the Regional Water Supply Company in the City of Tangerang. Following  3,015  3,015  3,014  3,027  3,038  3,038  3,038  3,039  3,047  3,059  3,062  3,091   Cilamaya  Subur  132  132  129  129  129  129  129  129  129  129  131  131   MAT  615  615  615  611  611  612  613  613  613  614  614  614   Griya  Kencana  351  351  351  352  352  351  351  351  351  352  352   information to customers who are considered easy to understand and the friendliness of employees in responding to complaints that come in and provide the best solution to customers, employee care is also very high so that makes customers feel comfortable.

CONCLUSIONS
Based on the research results above, it can be seen that the Quality of Clean Water Services in Tangerang City is based on five indicators from the Parasuraman theory as follows: Tangibles: Direct Evidence in Regional Drinking Water Company Tangerang City is in accordance with the wishes of the community with the availability of infrastructure facilities such as the presence of service outlets which makes it easy for the community to access the Regional Water Supply Company, besides that there are also officers who come to the community directly, the absence of registration fees and fees that can be paid in installments makes the community very comfortable. Responsiveness: the existence of a ball pick-up activity undertaken by the Tangerang Municipal Water Supply Company makes the community find it easier to reach clean water services, the information provided is responded to by employees quickly. In addition to addressing problems or customer complaints, Regional Water Company employees responsibly provide solutions related to complaints. Reliability: The Regional Water Supply Company resolves complaints that come from the public, the customer is also provided convenience if he wants to make a complaint or complaint to the Regional Water Supply Company only by stating the customer's connection number or providing proof of payment. With that complaint can also be directly processed and followed up on. Assurance: the ability of employees to provide services ranging from explanations, politeness of knowledge and the ability of employees to gain customer trust is quite good, supported also with adequate facilities and infrastructures to make customers more satisfied with the services provided, this is evidenced by the continued increase in the number of customers Regional Water Supply Company Regional Water Supply Company Regional Water Supply Company in the City of Tangerang. Empathy: Empathy of Regional Water Company employees of Regional Drinking Water Company Kota Tangerang can be seen from the communication of delivering information to customers that are considered easy to understand and hospitality of employees in responding to complaints that come in and provide the best solution to customers, employee awareness is also very high so that makes customers feel comfortable.