Pencatatan Piutang Pada Badan Penyelenggara Jaminan Sosial (Bpjs) Ketenagakerjaan Cabang Batam Sekupang

Abstract

This final project is done in BPJS Ketenagakerjaan which aims to determine the incidence of accounts receivable, fines calculation of contributions, recognition, recording, and presentation of the accounts at BPJS Ketenagakerjaan. The conclusion from observations made is that the recognition and recording receivables on BPJS Ketenagakerjaan recognized at the date of the end of the period in accordance with Pajastek (Panduan Akuntansi Jamsostek). BPJS Ketenagakerjaan not renew its accounting guidelines, given BPJS Ketenagakerjaan no longer Jamsostek (Persero) but has turned into a legal entity state should be guided by the SAP (Standar Akuntansi Pemerintahan). As an institution engaged in social security, should the company had loss reserve accounts to prevent such undesirable possibility can not collectible receivables are due to participant companies are bankrupt economy.