ANALISIS RASIO LAPORAN KEUANGAN BPJS KETENAGAKERJAAN

Aritonang, Muh Raffi Ramadhan, Sugeng Drs, M. Si., CA. (2025) ANALISIS RASIO LAPORAN KEUANGAN BPJS KETENAGAKERJAAN. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This study aims to evaluate the financial performance of BPJS Ketenagakerjaan for the period from 2019 to 2023 by applying financial ratio analysis, with a specific focus on liquidity and solvency ratios. These two ratios are crucial in evaluating the organization's ability to fulfil its short-term and long-term obligations, as well as to assess the efficiency of asset utilization and the structure of funding. The financial data analyzed in this research were obtained from BPJS Ketenagakerjaan's official consolidated financial position reports, which are publicly available through its website. The analysis reveals that, overall, BPJS Ketenagakerjaan maintained a healthy financial position throughout the observed period. However, some fluctuations were identified in specific ratio values, reflecting changes in financial dynamics or external economic factors. Despite these variations, the organization's financial performance remained stable and sufficient to support its operational responsibilities and long-term sustainability. The study offers valuable insights that can serve as a basis for internal evaluation and informed strategic financial planning. It also aims to contribute to the academic discourse on the financial health of public social security institutions. This research is expected to assist stakeholders, particularly management, in making informed decisions to improve the effectiveness and resilience of financial governance.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Financial Performance, BPJS Ketenagakerjaan, Liquidity Ratio, Solvency Ratio, Ratio Analysis
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Bisnis dan Humaniora > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 09 Oct 2025 06:37
Last Modified: 09 Oct 2025 07:00
URI: http://eprints.uty.ac.id/id/eprint/19248

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