Analysis of Financial Statement Accountability at the BPJS Employment Office Manado

Peter Elia Gabriel Bujung; Hendrik Gamaliel; Lidia M. Mawikere

doi:10.55927/fjas.v4i12.476

Authors

Peter Elia Gabriel Bujung Universitas Sam Ratulangi
Hendrik Gamaliel Universitas Sam Ratulangi
Lidia M. Mawikere Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v4i12.476

Keywords:

Analysis, Accountability, Financial Statements, BPJS Employment, Government Regulation No.99 of 2013

Abstract

Accountability is an important aspect in the implementation of BPJS Ketenagakerjaan as a public fund management institution. At BPJS Ketenagakerjaan Manado, accountability is realized through the use of an automated recording system, multi-layered verification, and the implementation of periodic risk management. This study aims to analyze the accountability of the financial statements of BPJS Ketenagakerjaan Manado based on Government Regulation Number 99 of 2013. The research uses a qualitative approach through interviews, observations, and documentation. The results of the study show that BPJS Ketenagakerjaan Manado has fulfilled the aspects of accountability through the timeliness of reporting, completeness and suitability of reports with PSAK, public openness through publication on the official website, the implementation of risk management periodically, and the consistency of report preparation through layered verification and an integrated automated system. The conclusion of the study states that BPJS Ketenagakerjaan Manado has prepared financial statements accurately, transparently, in accordance with provisions and regulations.

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