STUDY CASE AS CONSEPTUAL FRAMEWORK USE IN FINANCIAL

REPORTING
(JAMSOSTEK TRANSFORMATION TO BPJS EMPLOYMENT AND
FINANCIAL REPORTING IN PUBLIC SERVICE BOARD HOSPITAL)
DHIO PRADIPTA
BACKGROUND
1945 law regulated that every person get a social waranty and
country must realize for developing of social warranty system for
all citizen. This order have written in Law number 40 year 2004
about National Social Warranty System (SJSN) anf Law number 24
year 2011 about Social Warranty Organize Board
Before SJSN and BPJS were released, National Social warranty just
for worker include civil servant, police, army and other workers.
And after this, there is one social warranty sistem that made for all
citizen in Indonesia
THEORETICAL BASIS
There are 4 different board which done some social warranty, such
as TASPEN, ASABRI, JAMSOSTEK and ASKES before 1 January 2014,
after that, there is only one national social warranty program, it is
BPJS with employer field and health field
The union social warranty system caused a diversion from social
warranty program to employer warranty and health warranty.
Indonesia social warranty organize have many principal, such as
mutual cooperation, nirlaba,
 JAMSOSTEK TRANSFORMATION TO BPJS EMPLOYMENT
Order of Transformation
Regulated by Constitution No. 40 year 2004 about Social Warranty National System (SJSN)
and Constitution No. 24 year 2011 about Social Warranty Organizer Board (BPJS)
Constitution

Mean of Transformation
Changes of Social Secutiry Organizer Philosophy
BUMN era aims realize worker social security program for desire work spirit of worker, give donation
to national economic and country income and pursue benefit for raising company value. This aim
different with Social Warranty National System Organizer aim.
BUMN transformation era aims fulfill a trust fund participant principal which managed by BPJS and
SJSN nonprofit principal that give benefit to BPJS participant
SJSN era aims realize constitutional rights of citizens as social warranty and the right to a decent life
Changes of Law Board
Social Warranty Institutional
Organization Changes of Operator Board
Changes of Organization Culture
TRANSFORMATION PROCESS
Three level of tranformation in BPJS Constitution
Assertive transformation
Non-assertive transformation
No transformation

Two criteria of BPJS tranformation process

Simultaneous transformation
Phase transformation

Two phase of ASKES transformation

First stage, transition
Second stage, setup of operationalization
 REGULATORY IMPLEMENTATION OF LAWS
BPJS constitution
8 provisons to goverment regulator
17 paragraph 5, 19 paragraph 5b, 41
paragraph 3, 43 paragraph 3, 45 paragraph
2, 51 paragraph 4, 53 paragraph 4 and 66 SJSN Constitution
8 provisions to Presidential decree 1 held delegate paragraph : structure
15 paragraph 3, 19 paragraph 5a, 31, 36 of organization and working rule of
paragraph 5, 37 paragraph 7, 44 paragraph social warranty national board.
8, 57c and 60 paragraph 2b
21 not held paragraph : 7 government
1 provision to Presidential decree : 28 decree and 2 president decree
paragraph 3
1 provision to BPJS regulator : 48
paragraph 3
2 provisions to Director regulator : 24
paragraph 4 and 44 paragraph 7
1 provision to supervisor regulator :
implementation of function, job and
power of supervisor
FINANCIAL REPORTING IN PUBLIC
SERVICE BOARD HOSPITAL
Form of Public Service Board Hospital Financial Reporting
Budget Realization Statement
Balance Budget Conversion Statement
Balance Sheet
Operational Statement
Cash Flow Statement
Owner Equity Statement
Financial Statement
CONCLUSION
Succesful transformation depends to availability a harmony,
consistant and effectively implementing regulation. A effective
regulation will impact to trust and public support for organizing
transformation.
Support public development is accompanied with intensive
socialization and reach all levels of society. Socialization be
expected increase awareness of important SJSN management and
realignment Social Warranty Program Management to fit with
Universal Social Warranty Principal, as regulated in Constitutional
and National Social Warranty System Law
THANKS FOR ATTENTION