Analysis of The Impact of The BPJS Kesehatan Rates Increase Based on a Social Accounting Perspective

(Case Study on BPJS Kesehatan Bima City)

Authors

  • Arida Prihatini Universitas Muhammadiyah Malang
  • Driana Leniwati Universitas Muhammadiyah Malang
  • Adi Prasetyo Universitas Muhammadiyah Malang
  • Agustin Dwi Haryanti Universitas Muhammadiyah Malang

DOI:

https://doi.org/10.33197/jabe.vol11.iss1.2025.2318

Keywords:

Social Accounting, Increase in BPJS Health Rates, Community, Services

Abstract

This research aims to analyze the increase in BPJS Health tariffs based on a social accounting perspective at BPJS Health in Bima City. Using an interpretive paradigm, this research analyzes social accounting utilizing a case study research design. Data was obtained by conducting in-depth interviews with the Head of PKP Bima and BPJS Health employees, who were key informants. The method used is a snowballing system for adding informants. The interview results were grouped, data reduction was carried out before being analyzed, and conclusions were drawn or verified. Triangulation was also carried out using different question techniques to ensure the validity of the data to the BPJS Non-PBI community as additional informants. Using triangulation techniques, researchers are sure that the data obtained is valid. This research found that social accounting is interpreted as policy, an accounting approach that considers social, environmental, and economic impacts and interactions or activities. Empirically, studying the relationship between social accounting and various factors that influence it, such as social responsibility, service attitudes, and societal impact or pressure, is essential.

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References

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Published

2025-04-19

How to Cite

Prihatini, A., Leniwati, D., Prasetyo, A., & Haryanti, A. D. (2025). Analysis of The Impact of The BPJS Kesehatan Rates Increase Based on a Social Accounting Perspective: (Case Study on BPJS Kesehatan Bima City). Jurnal Akuntansi Bisnis Dan Ekonomi, 11(1), 11–20. https://doi.org/10.33197/jabe.vol11.iss1.2025.2318

Issue

Vol. 11 No. 1 (2025): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

Section

Articles

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Copyright (c) 2025 Arida Prihatini, Driana Leniwati, Adi Prasetyo, Agustin Dwi Haryanti

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