Neo Journal of economy and social humanities
Vol 5 No 2 (2026): Neo Journal of Economy and Social Humanities

Analysis of the Accounts Receivable Collection Procedure for BPJS Employment Contributions at the Maumere Branch Office

Martha Ivony Katauhimbaha Mangikung (Nusa Nipa University)
Yosefina Andia Dekrita (Nusa Nipa University)
Thadeus Fransesco Quelmo Patty (Nusa Nipa University)
Maria Viviana Nurak Lewar (Nusa Nipa University)



Article Info

Publish Date
27 Aug 2026

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.

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Journal Info

Abbrev

Nejesh

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

journal principles aimed at publishing scientific works resulting from research, development and literature studies in the field of economics and social humanities, and Scope this journal: Macro and micro economics Accounting, Banking, Taxation, Human Resource Management, Administration Marketing, ...