Judul: Factors and Strategies that Affect and Improve Financial Performance of Old Age Protection in BPJS Ketenagakerjaan
Abstrak: This research aims to determine factors and strategies affecting and improving financial performance of old age protection in BPJS Ketenagakerjaan. In this study, there are five independent variables such as: Solvability ratio, effectiveness of membership, effectiveness of fee, efficiency ratio, and varians ratio, while dependent variable is growth assets measured by Return on Net Asset Ratio. T-Test was used to find out the difference of financial condition before and during pandemic and the method of multiple linear regression analysis was utilized with using 2019 and 2020 data to determine the factors that influence financial performance. The last, strategies were generated based on SWOT factors connected to factors affecting financial performance of Old Age based on regression result. The result of this study shows that financial condition is different before and during pandemic, then solvability, effectiveness of fee, and efficiency factors significantly affect the financial performance of old age security program before and during pandemic while effectiveness of membership and varians do not have significant impact. The strategies resulted from SWOT factors include: law enforcement, training, education and etc., related to old age financial performance. At the end, this study is expected to help management in BPJS Ketenagakerjaan improve financial performance of Old age security program.
Keyword: effectiveness ratio, efficiency ratio, financial performance, solvability ratio, SWOT analysis

Judul: Analisis Performa Keuangan yang Mempengaruhi Kepatuhan Perusahaan di Dalam Kepesertaan BPJS Ketenagakerjaan
Abstrak: Tantangan terbesar BPJS Ketenagakerjaan di saat ini adalah masalah kepatuhan dari kepesertaan BPJS Ketenagakerjaan. Kepatuhan yang dimaksud adalah rendahnya peserta BPJS Ketenagakerjaan yang tercover perlindungan jaminan sosial ketenagakerjaan. Masalah penunggakan iuran perusahaan peserta BPJS Ketenagakerjaan juga sangat tinggi di tahun 2020 jika dibandingkan tahun 2019. Masalah kepatuhan ini menjadi penghambat BPJS Ketenagakerjaan dalam memberikan perlindungan terbaik buat seluruh pekerja di Indonesia. Berdasarkan latar belakang tersebut, tujuan penelitian adalah (1) Mengkaji perkembangan kepesertaan BPJS Ketenagakerjaan di 2019-2020; (2) Mengkaji pengaruh performa keuangan perusahaan terhadap kepatuhan kepesertaan; (3) Menentukan strategi untuk meningkatkan kepatuhan. Ada tiga metode yang digunakan pada penelitian ini untuk menjawab tujuan dari penelitian. Tujuan pertama menggunakan metode Descriptive, dimana hasilnya pertumbuhan kepesertaan dan iuran kepesertaan BPJS Ketenagakerjaan di masa Covid-19 mengalami penurunan. Tujuan kedua menggunakan regresi logistik dimana variabel performa keuangan seperti Return on Asset (ROA) dan Return on Equity (ROE), Covid-19, Interaksi Return on Asset (ROA) dengan Covid-19, Interaksi Return on Equity (ROE) dengan Covid-19 dan Interaksi Debt to Equity Ratio (DER) dengan Covid-19 berpengaruh terhadap kepatuhan. Pada tujuan ketiga yaitu metode Analisis Data Interaktif melalui Focus Group Discussion (FGD) didapatkan strategi di dalam meningkatkan kepatuhan dilakukan dengan meningkatkan sosialisasi dan edukasi ke perusahaan secara rutin., The biggest challenge of BPJS Ketenagakerjaan at this time is the compliance problem of BPJS Ketenagakerjaan membership. The compliance in question is the low number of BPJS Ketenagakerjaan membership covered by employment social security protection. Then, the problem of arrears in contributions from BPJS Ketenagakerjaan participating companies is also very high in 2020 when compared to the previous year 2019. This compliance issue is an obstacle because it certainly prevents BPJS Ketenagakerjaan from providing the best protection for all workers in Indonesia. Based on this background, the research objectives are (1) To examine the development of BPJS Ketenagakerjaan membership in 2019-2020; (2) To examine the effect of the company's financial performance on membership compliance; (3) Determine strategies to improve compliance. There are three methods used in this study to answer the objectives of the research. The first goal is to use the Descriptive method, where the result is that membership growth and membership fees for BPJS Ketenagakerjaan during the Covid-19 period have decreased. The second objective uses logistic regression where financial performance variables such as Return on Assets (ROA) and Return on Equity (ROE), Covid-19, Interaction of Return on Assets (ROA) with Covid-19, Interaction of Return on Equity (ROE) with Covid-19 and the Debt to Equity Ratio (DER) interaction with Covid-19 affects compliance. For the third objective, namely the Interactive Data Analysis method through Focus Group Discussion (FGD), the strategy for increasing compliance is obtained by increasing socialization and education to companies on a regular basis.
Keyword: BPJS Ketenagakerjaan, Kepatuhan, Performa Keuangan

Judul: Embriogenesis ikan buta (Astyanax fasciatus)
Abstrak: Ikan buta Astyanax fasciatus adalah spesies ikan unik dari famili Characidae yang menempati perairan dalam gua di Wilayah La Cueva Chica-San Luis Potasi-Mexico. Ikan ini memiliki mata yang tereduksi (Blind Cavefish) dan warna kulit merah muda, pucat serta mengkilap.
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