ANALISIS SISTEM AKUNTANSI DALAM PEMBAYARAN KLAIM JAMINAN HARI TUA PADA KANTOR BPJS KETENAGAKERJAAN CABANG MANADO

Abstract

This study aims to analyze the accounting system and cash disbursement mechanism in the payment of Old Age Security (Jaminan Hari Tua/JHT) claims at the Manado Branch of BPJS Ketenagakerjaan. The JHT claim is a social protection program that provides cash benefits to participants who meet specific requirements. The payment process involves several stages, including application, verification, and fund disbursement, which require an accounting system that is both effective and efficient. This research uses a qualitative approach. Data were collected through in-depth interviews with relevant staff, direct field observations, and documentation studies of existing procedures and accounting records. The analysis was conducted by comparing current practices with applicable accounting standards and operational procedures. The results show that the accounting system for JHT claim payments at the Manado Branch of BPJS Ketenagakerjaan generally follows established procedures. However, several challenges remain in its implementation. These include delays in the verification process, lack of coordination between departments, and incomplete documentation submitted by participants. Nevertheless, the existing internal control system has proven to be relatively effective in maintaining accountability and transparency in the claim payment process. Based on these findings, it is recommended to improve interdepartmental coordination, conduct regular training for staff, implement real-time transparency and digital data management, strengthen internal controls through digital audits and verification, provide clear communication to participants regarding claim requirements and procedures, and enhance digital access and direct claim limits. These efforts are expected to make the JHT claim payment process more efficient and aligned with high standards of accountability.