Analisis Manajemen Penagihan Piutang Iuran Pada Badan Penyelenggara Jaminan Sosial (Bpjs) Ketenagakerjaan Kantor Cabang Bali Denpasar

Ni Made Dian Revalia Sasmitha (Politeknik Negeri Bali)
Cokorda Gede Putra Yudistira (Politeknik Negeri Bali)
Upayana Wiguna Eka Saputra (Politeknik Negeri Bali)

Journal of Creative Student Research
Vol. 4 No. 4 (2026): Agustus: Journal of Creative Student Research

This study aims to analyze the implementation of contribution receivables collection management based on the POAC management functions (Planning, Organizing, Actuating, and Controlling) at BPJS Ketenagakerjaan Denpasar Bali Branch Office and to identify the obstacles encountered in its implementation. This research employed a descriptive qualitative approach. Data were collected through in-depth interviews with three informants (two supervision and inspection officers and one workforce expert), field observations, and documentation. The data were analyzed through data reduction, triangulation, data presentation, and conclusion drawing. The findings indicate that: (1) the planning function was implemented through the preparation of supervision and inspection work plans, identification of companies with contribution arrears, risk mapping, determination of collection targets, and formulation of collection strategies tailored to company conditions; (2) the organizing function was carried out through clear task allocation among Account Representatives (ARs), receivables administration officers, and inspection officers, supported by effective inter-unit coordination; (3) the actuating function was implemented through systematic collection activities utilizing information systems, reminder services, multi-channel communication, and follow-up actions in accordance with established collection procedures; and (4) the controlling function was conducted through periodic monitoring, weekly and monthly evaluations, compliance inspections, and the issuance of Supervision Reports and Inspection Findings Reports. The obstacles encountered include internal factors, such as delays in updating company Person in Charge (PIC) data that hinder communication, and external factors, including unstable company financial conditions, difficulties in contacting participants, and low company responsiveness to collection efforts. Although the contribution receivables collection management has generally been implemented in accordance with the POAC management functions, its effectiveness can be further enhanced through regular participant data updates, strengthened inter-unit coordination, and more personalized and adaptive collection strategies.