Analysis of Supervision and Audit Strategy in Improving Compliance of BPJS Employment Participant Companies

Wira Junjungan Sirait; Mujahid Mujahid; Nurmadhani Fitri  Syuthi

doi:10.55885/jmap.v3i3.348

Authors

Wira Junjungan Sirait Postgraduate Program, Fajar University of Makassar, Indonesia
Mujahid Mujahid Postgraduate Program, Fajar University of Makassar, Indonesia
Nurmadhani Fitri Syuthi Postgraduate Program, Fajar University of Makassar, Indonesia

DOI:

https://doi.org/10.55885/jmap.v3i3.348

Keywords:

Supervision, Audit Strategy, Compliance, BPJS Ketenagakerjaan

Abstract

This study explores the effectiveness of supervision and inspection strategies employed by BPJS Ketenagakerjaan to enhance compliance among participant companies. Through a descriptive approach, interviews were conducted with internal (BPJS inspectors) and external (company representatives) stakeholders. The findings reveal that strategies focusing on Law Enforcement (sanction enforcement, compliance collaboration, and supervision enhancement) and Collection (digitalization and collaboration) have been well-implemented and understood across different organizational levels. Key factors influencing strategy success include effective communication, adequate resources, appropriate attitudes, and streamlined bureaucracy. Insights from both BPJS inspectors and company respondents underscore the significance of these strategies in fostering compliance with BPJS Ketenagakerjaan programs. This research contributes to understanding the pivotal role of supervision and inspection in regulatory compliance within social security frameworks.

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