Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jambi Accounting Review (JAR)
Dela, Selfi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
OPTIMALISASI PROSEDUR KEPATUHAN PERUSAHAAN-PERUSAHAAN DALAM PEMBAYARAN IURAN BPJS KETENAGAAKERJAAN JAMBI Dela, Selfi; Putra, Wirmie Eka
Jambi Accounting Review (JAR) Vol 6 No 3 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze company compliance procedures in paying contributions to BPJS Ketenagakerjaan Jambi Branch and identify obstacles in the collection process. Using a descriptive qualitative method, data were collected through participatory observation during the internship period (February–April 2025), interviews, and documentation studies. The results indicate that BPJS Ketenagakerjaan Jambi Branch has implemented systematic compliance procedures through socialization, administrative collection, and field visits. Digital systems such as SIPP and EPS improve data accuracy and facilitate payments. However, challenges remain due to company financial constraints and low awareness of regulatory obligations. Cooperation with the Prosecutor’s Office serves as a final enforcement mechanism to create a deterrent effect for contribution defaulters. Overall, compliance procedures have been implemented in accordance with regulations, although stronger supervision is still required to reduce contribution receivables and ensure workers’ protection rights.
Co-Authors