Analysis of the Accounts Receivable Collection Procedure for BPJS Employment Contributions at the Maumere Branch Office

BPJS Ketenagakerjaan has five social security programs, namely Work Accident Insurance (JKK), Old Age Security (JHT), Death Benefit (JKM), Pension Security (JP), and Job Loss Security (JKP). To receive such social protection, all employers and business entities, as well as workers, are required to make regular, timely contribution payments. In practice, the sustainability of the BPJS Ketenagakerjaan program faces challenges due to delayed contribution payments, which create receivables and have the potential to disrupt social protection for workers. This study aims to analyze the procedure for collecting contribution receivables at the Maumere branch office. The Research method uses a qualitative descriptive approach through interviews and observations. The Research results are expected to provide a comprehensive overview of the receivable collection procedures implemented by BPJS Ketenagakerjaan, particularly at the Maumere Branch Office.