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p-Index From 2020 - 2025
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All Journal Journal of Contemporary Accounting Jurnal Jaminan Kesehatan Nasional
IROTH, RANDA MATTHEW
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Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Public Health

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Information Security Management System (ISMS) at BPJS Kesehatan Tondano: Implementation of ISO 27001:2022 Standard Iroth, Randa Matthew
Jurnal Jaminan Kesehatan Nasional Vol. 5 No. 1 (2025): Jurnal Jaminan Kesehatan Nasional
Publisher : BPJS Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53756/jjkn.v5i1.247

Abstract

Information security is crucial for organizations managing sensitive data in the digital era. This is especially true for institutions like the Social Security Administrative Body for Health (BPJS Kesehatan), which organizes social health security for the Indonesian people and handles various important information, including participant, medical, and financial data. However, as threats to information security increase, organizations need to implement an effective information security management system. This research examines the implementation of the Information Security Management System (ISMS) based on the ISO 27001:2022 standard at the Tondano BPJS Kesehatan Branch Office. The methodology of the research is descriptive qualitative. The research results indicate that implementing the ISMS has improved overall data security. This is achieved through regular data backups and storing servers in locked rooms. In addition, implementing the ISO 27001:2022 standard reduces information security risks by providing clear guidance on data security management, including antivirus updates, access restrictions, and password management. The main challenges in implementing the ISMS are limited IT infrastructure resources and employee resistance to changes in IT security procedures. Despite these challenges, implementing the ISO 27001:2022 standard at the Tondano BPJS Kesehatan Branch Office has improved information security and strengthened the trust of customers and business partners
The effect of intellectual capital on financial performance in non-cyclical consumer sector companies listed in IDX Iroth, Randa Matthew; Budiarso, Novi Swandari; Rondonuwu, Sintje
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss3.art3

Abstract

The purpose of this study was to determine the effect of intellectual capital on financial performance. Intellectual capital is proxied by 3 variables namely human capital, structural capital, and customer capital on financial performance which is proxied by ROA. There were 30 sample companies selected from 87 companies in the consumer non-cyclical sector with observational data for the 2019-2022 period. The research used is a type of quantitative research and uses a purposive sampling method. The data analysis technique in this study was used multiple linear regression. The results of this study partially show that human capital significant effect on financial performance, structural capital significant effect on financial performance, and customer capital significant effect on financial performance. The results of the study simultaneously show that human capital, structural capital and customer capital has an effecton financial performance.  
Co-Authors Novi Swandari Budiarso Sintje Rondonuwu, Sintje