<![CDATA[This study aims to analyze the application of the Accounting Information System (SIA), the role of SIA in the effectiveness of the management of independent participant contribution receivables collection, and the obstacles faced at BPJS Kesehatan Balikpapan Branch. The research uses a qualitative approach with a case study type. Data were collected through interviews, observations, and documentation, then analyzed using the interactive model Miles, Huberman, and Saldaña (2014) which included data reduction, data presentation, and conclusion drawing and verification. The results of the study show that the SIA implemented functions as a data source to support tele-collecting activities and sending billing messages, with the workflow of input of arrears data, tele-collecting and synchronization processes, to the output of billing reports. SIA's role in the effectiveness of receivables collection has not been optimal due to limitations in terms of timeliness and data reliability, so staff have to carry out manual verification through Excel mapping and cross-check. Other obstacles found include the validity of participants' phone number data, limitations on tele-collecting human resources, and technical restrictions from third-party messaging service providers. BPJS Kesehatan Balikpapan Branch implements a multi-channel strategy in the form of WhatsApp blasts, field cadre coordination, reward schemes, and periodic data update procedures to overcome these obstacles. This study recommends increasing the frequency of data synchronization and strengthening the capacity of human resources to increase the effectiveness of receivables collection in the future Accounting information system, accounts receivable management, billing effectiveness, independent participants, BPJS Kesehatan]]>
