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All Journal JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Maria Icinita Lusi
Universitas Bina Sarana Informatika
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Pengaruh Pendapatan Iuran dan Beban Jaminan terhadap Kondisi Keuangan BPJS Kesehatan Periode 2024 – 2025 Maria Icinita Lusi; Gurhanawan Gurhanawan
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 5 (2026): september
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i5.12588

Abstract

Financial health is a crucial aspect in ensuring the sustainability of an organization, particularly BPJS Kesehatan as the administrator of the National Health Insurance program. BPJS Kesehatan’s financial condition is influenced by its ability to manage premium revenue and insurance costs in a balanced manner. This study aims to analyze the impact of Premium Revenue and Insurance Costs on the Financial Condition of BPJS Kesehatan for the 2024–2025 period, both partially and simultaneously. The study employs a quantitative approach with an associative research design. The data consist of 24 monthly financial reports from BPJS Kesehatan for the 2024–2025 period, obtained through documentation from official BPJS Kesehatan sources. The sampling technique used is saturation sampling. Data analysis was conducted using multiple linear regression with classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results indicate that premium revenue has a positive and significant effect, while benefit expenses have a negative and significant effect on financial condition. Simultaneously, both variables have a significant effect, explaining 99.5% of the variation in financial condition. Thus, optimizing premium revenue and controlling benefit expenses are necessary to maintain the financial stability of BPJS Kesehatan.
Co-Authors Gurhanawan Gurhanawan