Analisis Penerapan Sistem Akuntansi Klaim Jaminan Kecelakaan Kerja Dan Jaminan Kematian Pada BPJS Ketenagakerjaan Cabang Juanda

  • Nadifah Ita Purnamasari Universitas Pembangunan Nasional “Veteran” Jawa Timur
  • Endah Susilowati Universitas Pembangunan Nasional “Veteran” Jawa Timur
  • Nanda Wahyu Indah Kirana Universitas Pembangunan Nasional “Veteran” Jawa Timur

Abstract

This study aims of knowing the procedures for claims for employment injury security and death security applied by the Juanda Branch of BPJS Ketenagakerjaan in order to produce a proper and adequate claim payment accounting system. This type of research uses descriptive research with a qualitative approach. The data used in this study are primary data and secondary data. Primary data was obtained directly through interviews while secondary data was obtained through official documents related to claims for work accident insurance and death benefits. The results showed that the accounting system for work accident claims and death benefits applied to the Juanda Branch of Employment BPJS complies with PP No. 44 of 2015. However, overall the accounting system that is applied is not effective because the system is still experiencing problems caused by the participants' lack of knowledge regarding the requirements that must be attached in submitting claims and services that are only carried out directly at the office. A letter of heirs made by the relevant agency and a chronology of events made by the company or the police are documents that are often not attached by participants.

Keywords: Accounting System, Employment Injury Security, Death Security

References

Esicho, K. D., & Yulianingsih, W. (2022). Pelaksanaan Penyelenggaraan Klaim Jaminan Kematian BPJS Ketenagakerjaan atas Kematian Pekerja Migran Indonesia di Jawa Timur. SULTAN JURISPRUDANCE: JURNAL RISET ILMU HUKUM.
Donaldson, L., & Davis, J. H. (1991). CEO governance and shareholder returns: Agency theory or stewardship theory. Australian Journal of Management.
Evania, F. (2020). Analisis Penerapan Sistem Informasi Akuntansi Klaim Jaminan Hari Tua pada BPJS Ketenagakerjaan Cabang Medan Utara. UMSU REPOSITORY, -.
Irdanasari, R. V. (2021). Analisis Sistem Informasi Akuntansi Ditinjau Dari Prosedur Pembayaran Klaim Jaminan Hari Tua, Jaminan Pensiun, Jaminan Kecelakaan Kerja Dan Jaminan Kematian” Pada Bpjs Ketenagakerjaan Cabang Madiun. Repository Muhammadiyah Universy Of Ponorogo, 113.
Mahdi, I. (2022, April 28). Retrieved from DataIndonesia.Id: https://dataindonesia.id/sektor-riil/detail/kasus-kecelakaan-kerja-di-indonesia-alami-tren-meningkat
Mulyadi. (2016). Sistem Akuntansi Edisi 4. Jakarta: Salemba Empat.
Peraturan Pemerintah (PP) No. 44 Tahun 2015. (2023, Januari 20). Retrieved from JDIH BPK RI Database Peraturan: https://peraturan.bpk.go.id/Home/Details/5612
Putri, A. (2020). Seri Buku Saku – 5: Paham JKK dan JKM Jaminan Kecelakaan Kerja dan Jaminan Kematian. Jakarta: Friedrich-Ebert-Stiftung Kantor Perwakilan Indonesia.
Riah, J. (2018). Analisis Sistem Akuntansi Pembayaran Klaim Jaminan. Economics Bosowa Journal Edisi XXVII Juli S/D Oktober 2018, 3.
Sa'diyah, D. I., & Yuhertiana, I. (2021). Pengaruh Kualitas Sumber Daya Manusia, Komitmen Organisasi, Dan Insentif Terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual (Studi Pada Perangkat Daerah Kota Surabaya). Kompak: Jurnal Ilmiah Komputerisasi Akuntansi.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.
Sujarweni, V. (2015). Sistem Akuntansi. Yogyakarta: Pustaka Baru Press.
Sulastomo. (2008). Sistem Jaminan Sosial Nasional Sebuah Introduksi. Jakarta: Pt. Kelapa Gading Permai.
Walidin, Saifullah, & Tabrani. (2015). Metodologi Penelitian Kualitatif & Grounded. Aceh: FTK Ar-Raniry Press.
Published
2023-08-13
Abstract viewed = 128 times
pdf downloaded = 136 times