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All Journal Neo Journal of economy and social humanities
Maria Viviana Nurak Lewar
Nusa Nipa University
Humanities Economics, Econometrics & Finance Social Sciences

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Evaluation of Regional Asset Management at the Financial and Asset Management Agency of Sikka Regency Maria Nining Elsari; Paulus Libu Lamawitak; Thadeus Fransesco Quelmo Patty; Maria Viviana Nurak Lewar
Neo Journal of economy and social humanities Vol 5 No 1 (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.v5i1.410

Abstract

This research aims to evaluate the implementation of regional asset administration (Barang Milik Daerah/BMD) at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. The study assesses the conformity of asset administration practices, including bookkeeping, inventory, and reporting, with applicable regulations, particularly the Regulation of the Minister of Home Affairs Number 19 of 2016 and Number 47 of 2021. This Research employs a qualitative descriptive method with a case study approach. Data were collected through direct observation, interviews with asset management officers, and analysis of documentation during the internship program. The results indicate that the implementation of BMD administration at BPKAD Sikka Regency generally follows established regulations, but its execution has not been optimal. Several obstacles were identified, including limited human resources, low mastery of information technology, and inadequate supporting facilities and infrastructure. These constraints have caused delays and inaccuracies in asset recording, inventory, and reporting processes. Therefore, efforts are needed to improve human resource capacity through continuous technical training, strengthen asset management information systems, and provide adequate facilities.
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 Nining Elsari Martha Ivony Katauhimbaha Mangikung Paulus Libu Lamawitak Thadeus Fransesco Quelmo Patty Yosefina Andia Dekrita