Journal of Social and Society (JOSS)
Vol. 1 No. 1 (2026): Journal of Social and Society (JOSS)

Strategic Planning, Performance Management, and Corporate Budgeting: An Expert Sharing Reflection for Strengthening BPJS Kesehatan's Strategic Management System

Sarma Marpaung (Teologi, Fakultas Teologi, STT Anugrah Indonesia, Indonesia)
Adi Prasetyo Wibowo (Teologi, Fakultas Teologi, STT Anugrah Indonesia, Indonesia)
Tjutjun Setiawan (Teologi, Fakultas Teolog, STT Anugrah Indonesia, Indonesia)
Agus Suhariono (Teologi, Fakultas Teologi, STT Anugrah Indonesia, Indonesia)



Article Info

Publish Date
12 Apr 2026

Abstract

This article analyzes the integration of strategic planning, performance management, corporate budgeting, and monitoring and evaluation (M&E) within BPJS Kesehatan as a public body responsible for administering Indonesia's National Health Insurance program. The study is based on an expert sharing session organized by BPJS Kesehatan in collaboration with Freshminds Indonesia and is positioned as a qualitative reflective study supported by literature review. The purpose of the article is to examine how planning, budgeting, and performance monitoring can be aligned into a more coherent strategic management system. The findings indicate that effective integration requires strategic clarity, performance-informed budgeting, clear accountability mechanisms, reliable performance information, and systematic follow-up through monitoring and evaluation. The discussion also shows that fragmented internal regulations, siloed work processes, and weak linkage between plans and budget execution may reduce organizational effectiveness. In contrast, a more integrated approach can strengthen efficiency, transparency, and strategic execution. The article concludes that BPJS Kesehatan's effort to build a unified management guideline is a relevant step toward a more adaptive, results-oriented, and accountable public-sector management system

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Journal Info

Abbrev

joss

Publisher

Subject

Description

The Journal of Social and Society (JOSS) is an international academic journal supported by PT Tarombo Research Development. The journal accepts compelling original articles that draw on the latest research concerning policies and developments in the social sciences and society at national, regional, ...