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All Journal Formosa Journal of Applied Sciences (FJAS)
Peter Elia Gabriel Bujung
Universitas Sam Ratulangi
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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Analysis of Financial Statement Accountability at the BPJS Employment Office Manado Peter Elia Gabriel Bujung; Hendrik Gamaliel; Lidia M. Mawikere
Formosa Journal of Applied Sciences Vol. 4 No. 12 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i12.476

Abstract

Accountability is an important aspect in the implementation of BPJS Ketenagakerjaan as a public fund management institution. At BPJS Ketenagakerjaan Manado, accountability is realized through the use of an automated recording system, multi-layered verification, and the implementation of periodic risk management. This study aims to analyze the accountability of the financial statements of BPJS Ketenagakerjaan Manado based on Government Regulation Number 99 of 2013. The research uses a qualitative approach through interviews, observations, and documentation. The results of the study show that BPJS Ketenagakerjaan Manado has fulfilled the aspects of accountability through the timeliness of reporting, completeness and suitability of reports with PSAK, public openness through publication on the official website, the implementation of risk management periodically, and the consistency of report preparation through layered verification and an integrated automated system. The conclusion of the study states that BPJS Ketenagakerjaan Manado has prepared financial statements accurately, transparently, in accordance with provisions and regulations.
Co-Authors Hendrik Gamaliel Lidia M. Mawikere