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p-Index From 2021 - 2026
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All Journal Neo Journal of economy and social humanities
Martha Ivony Katauhimbaha Mangikung
Nusa Nipa University
Humanities Economics, Econometrics & Finance Social Sciences

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Analysis of the Accounts Receivable Collection Procedure for BPJS Employment Contributions at the Maumere Branch Office Martha Ivony Katauhimbaha Mangikung; Yosefina Andia Dekrita; Thadeus Fransesco Quelmo Patty; Maria Viviana Nurak Lewar
Neo Journal of economy and social humanities Vol 5 No 2 (2026): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v5i2.412

Abstract

BPJS Ketenagakerjaan has five social security programs, namely Work Accident Insurance (JKK), Old Age Security (JHT), Death Benefit (JKM), Pension Security (JP), and Job Loss Security (JKP). To receive such social protection, all employers and business entities, as well as workers, are required to make regular, timely contribution payments. In practice, the sustainability of the BPJS Ketenagakerjaan program faces challenges due to delayed contribution payments, which create receivables and have the potential to disrupt social protection for workers.  This study aims to analyze the procedure for collecting contribution receivables at the Maumere branch office. The Research method uses a qualitative descriptive approach through interviews and observations. The Research results are expected to provide a comprehensive overview of the receivable collection procedures implemented by BPJS Ketenagakerjaan, particularly at the Maumere Branch Office.
Co-Authors Maria Viviana Nurak Lewar Thadeus Fransesco Quelmo Patty Yosefina Andia Dekrita