Optimizing National Health Insurance Contributions: The Role of Regional Government Contribution Reconciliation Application

Authors

  • Muhammad Isrok Faculty of Economics and Business, Universitas Indonesia, Jakarta, Indonesia
  • Dodik Siswantoro Faculty of Economics and Business, Universitas Indonesia, Jakarta, Indonesia

DOI:

https://doi.org/10.22219/jrak.v15i2.40688

Keywords:

BPJS Kesehatan, Governance, Risk, and Compliance (GRC), Regional Government Contribution Reconciliation Application (ARIP), Unified Theory of Acceptance and Use of Technology (UTAUT)

Abstract

Purpose: This study aims to provide suggestions for improving the implementation of the Regional Government Contribution Reconciliation Application (Innocenti et al.) in helping to calculate health insurance contributions accurately so as to optimize the revenue of the National Health Insurance (JKN) contribution to BPJS Kesehatan, especially the Regional Civil Servant segment.

Methodology/approach: This research uses a qualitative approach in the form of a case study conducted at BPJS Kesehatan as the unit authorized to formulate policies related to national health insurance contributions. The method used is Soft System Methodology with the Governance, Risk, Compliance (GRC) framework and the Unified Theory of Acceptance and Use of Technology (UTAUT). The data collection method consists of secondary data for literature analysis and contribution data analysis. The primary data collection method is carried out to analyze the results of interviews. The sources of this research are related officials within the scope of BPJS Kesehatan and the Regional Government.

Findings: The results showed that the implementation of ARIP still faces two main obstacles, namely the absence of commitment from the Regional Government to consistently use ARIP, and the lack of integration between ARIP and the payroll system used by each Regional Government. These two problems hinder the optimization of the use of information technology in the JKN contribution calculation process.

Practical implications: Stronger policy interventions from the central government are needed, such as mandatory regulation of the use of ARIP by regional governments as well as the provision of technical integration platforms that are compatible with various regional payroll systems.

Originality/value: This research was conducted using a case study method in the unit authorized to formulate policies in the field of national health insurance contributions and the use of the Regional Government Contribution Reconciliation Application. This study offers actionable strategies for decision makers in the implementation of ARIP.

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Published

2025-07-03