ABSTRAKManajemenl PDAM Tirtal Mountala telahl memberikan pelayananl terbaiknya bagil seluruh masyarakatl Aceh lBesar. Biayal air bersihl yang diberlakukanl harus sesuail dengan dayal beli lmasyarakat, karenal air merupakanl kebutuhan primerl masyarakat yangl harus mampul disediakan olehl pemerintah. Tujuan lebih mendalam tentang kualitas pelayanan publik: fenomena penunggakan pembayaran pelanggan (PDAM) Tirta Mountala Cabang Siron Kabupaten Aceh Besar. Selain itu perlu mendapatkan pengaruh kualitas pelayanan publik terhadap penunggakan pembayaran oleh pelanggan Perusahaan Daerah Air Minum (PDAM) Tirta Mountala Cabang Siron Kabupaten Aceh Besar dan Apal saja upayal yang dilakukanl Perusahaan Daerahl Air Minuml (lPDAM) Tirtal Mountala Cabang Siron Kabupaten Aceh Besar dalam mengatasi penunggakan pembayaran pelanggan. Metode dalam penelitian ini adalah Kualitatif dengan pendekatan deskriptif. Data dalam penelitian ini diperoleh dari hasil penelitian lapangan berdasarkan observasi, hasil wawancara dengan informan terkait, dokumentasi, serta literatur. Teori yang digunakan dalam penelitian ini yaitu teori pelayanan publik. Hasil penelitian menunjukkan Kualitas pelayanan publik terhadap penunggakan pembayaran oleh pelanggan Perusahaanl Daerah Airl Minum (lPDAM) Tirtal Mountala Cabang Siron Kabupatenl Aceh Besarl memiliki beberapa indikator dalam mengatasi permasalahan penunggakan pembayaran pelanggan diantaranya bukti langsung, keandalan, daya tanggap, jaminan dan empati dengan melakukan pendekatan tersebut direalisasikan sesuai dengan kualitas pelayanan yang diberikan oleh pihak Tirta Mountala Cabang Siron Aceh Besar.Upaya yang dilakukan Perusahaanl Daerah Airl Minum (lPDAM) Tirtal Mountala Cabang Siron Kabupatenl Aceh Besarl dalam mengatasi penunggakan pembayaran pelanggan dialakukan dengan pengecekan dan penagihan berkala serta penindakkan dengan pendekatan humanis dengan tetap memperhatikan konsep pelayanan publik yang baik dan semaksimal mungkin untuk pengembangan perusahaan serta efisiensi biaya terus diupayakan dalam rangka peningkatan laba usaha perusahaan. Diharapkan peningkatan kualitas pelayanan harus dilakukan secara terakomodir dari pengembangan perusahaan PDAM, dan faktor-faktor internal hingga eksternal lebih dahulu dapat diindentifikasikan secara menyeluruh tampa adanya satu hal pun yang terlewatkan. Quality of public services: the phenomenon of legacy customer payments to the local drinking water company (Pdam) Tirta Mountala, Siron branch, Aceh Besar districtABSTRACT The management of PDAM Tirtal Mountala has provided the best service for all the people of Greater Aceh. The cost of clean water that is imposed must be in accordance with the purchasing power of the community, because water is a primary need of the community which the government must be able to provide. A more in-depth objective regarding the quality of public services: the phenomenon of arrears in customer payments (PDAM) Tirta Mountala Siron Branch, Aceh Besar District. In addition, it is necessary to obtain the influence of the quality of public services on arrears in payments by customers of the Regional Drinking Water Company (PDAM) Tirta Mountala, Siron Branch, Aceh Besar District and what efforts have been made by the Regional Drinking Water Company (lPDAM) Tirtal Mountala, Siron Branch, Aceh Besar District in overcoming arrears customer payments. The method in this research is qualitative with a descriptive approach. The data in this study were obtained from the results of field research based on observation, results of interviews with related informants, documentation, and literature. The theory used in this research is public service theory. The results of the study show that the quality of public services for arrears in payments by customers of the Tirtal Mountala Regional Drinking Water Company (IPDAM) Siron Branch, Aceh Besar District has several indicators in overcoming the problem of arrears in customer payments including direct evidence, reliability, responsiveness, assurance and empathy by taking this approach. realized in accordance with the quality of service provided by the Tirta Mountala Siron Aceh Besar Branch. The efforts made by the Regional Drinking Water Company (IPDAM) Tirtal Mountala Siron Branch Aceh Besar District in dealing with arrears in customer payments are carried out by periodic checking and billing as well as taking action with a humanist approach by still paying attention to the concept of good public service and as much as possible for the company's development and cost efficiency continues to be pursued in order to increase the company's operating profit. It is hoped that the improvement in service quality must be carried out in an accommodated manner from the development of the PDAM company, and internal to external factors can be identified as a whole beforehand without missing a single thing.