This study aims to investigate the perceptions of the community in Puskesmas Tuntungan, Jl. Kutalimbaru, Desa Tuntungan I, Kecamatan Pancur Batu, Kabupaten Deli Serdang, Sumatera Utara, regarding the impact of political dynamics on BPJS Health policy in Puskesmas Tuntungan. Using a quantitative approach with 100 respondents, the results show that the majority of respondents are aware of the frequent changes in BPJS policy. This study concludes that the community has diverse and critical perceptions of the dynamics of BPJS Health policy and its relation to political conditions.

Descriptive analysis of the implementation of sharia financial accounting standard reports of BTM BiMU Bandar Lampung is presented in this paper. Accounting principles related to the presentation of financial statements in accordance with PSAK 101 concerning sharia financial statements and recognition, measurement, presentation, and disclosure of murabahah transactions based on PSAK 102 concerning mudharabah are the subject of the study. KSPPS BTM Bimu Bandar Lampung City is the target of the study. The qualitative methodology and primary data used in this study were obtained from BTM BiMu. The results of the study indicate that KSPPS BTM Bimu has not implemented accounting procedures in accordance with sharia PSAK.