Puskesmas accreditation is a strategy of the Ministry of Health in 2015 – 2019 which aims to equalize access and quality of health services, especially in Puskesmas. The purpose of this study was to analyze the implementation of the Puskesmas Accreditation Policy in Makassar City.This research uses descriptive - exploratory analysis method with a qualitative approach by means of observation, in-depth interviews and literature study to all research informants. Purvosive sampling research informants. Research variables include communication,resources, disposition/attitude and bureaucratic structure.The results of the study indicate that communication has been carried out well, both between the head of the puskesmas and his staff and with other cross-sectors.Policies related to the accreditation of puskesmas have also been carried out, such as the formation of an accreditation working group, which is stated in the decree on the organizational structure of the accreditation of the puskesmas. Human resources have met manpower standards based on Permenkes 43 of 2019 both inpatient and non-inpatient health centers, but there are some officers who have excessive workloads. The facilities and infrastructure at the puskesmas are adequate and around 60-80% are available, but there are puskesmas with damaged buildings and need repairs, as well as puskesmas buildings that are not up to standard. The disposition/attitude has gone well and is carried out with full responsibility due to the raising of commitment in each puskesmas. The bureaucratic structure has run the accreditation mechanism quite effectively, this is evidenced by the existence of SOPs based on Permenkes 46 of 2015 which are used in services/actions. It was concluded that the implementation of the puskesmas accreditation policy from the aspect of communication, disposition/attitude and bureaucratic structure had gone well, but from the resource aspect, there was an excessive workload experienced by some staff/officers. It is expected that there will be equal distribution of duties and responsibilities by the leadership to each officer/staf

Implementation, Policy, Accreditation, Puskesmas, Makassar City