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All Journal Neo Journal of economy and social humanities
Yosefina Andia Dekrita
Nusa Nipa University
Humanities Economics, Econometrics & Finance Social Sciences

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The Role of Internal Audit on the Effectiveness of the Internal Control System at KSP Kopdit Pintu Air Yonivasius Siga; Henrikus Herdi; Yosefina Andia Dekrita
Neo Journal of economy and social humanities Vol 3 No 3 (2024): 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.v3i3.239

Abstract

This study aims to determine the role of internal audit on the effectiveness of the internal control system at KSP Kopdit Pintu Air. In this study, the author uses a qualitative descriptive type of research. The resource persons in this study are employees in the internal control system section of KSP Kopdit Pintu Air and also from the cooperative supervisory element. The results of the study show that the internal audit of KSP Kopdit Pintu Air has carried out its role by the steps to implement the audit in ISO 9001, namely conducting audit planning, audit process, reporting audit results, and follow-up on audit results. In carrying out the audit process, several aspects are the main focus of the internal audit of KSP Kopdit Pintu Air, including aspects of governance, risk profile, financial performance, and capital.
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 Henrikus Herdi Maria Viviana Nurak Lewar Martha Ivony Katauhimbaha Mangikung Thadeus Fransesco Quelmo Patty Yonivasius Siga