Penelitian ini membahas tentang implementasi jaminan kesehatan karyawan PT Jasa Marga (Persero) tahun 2006-2010, dengan jenis penelitian kualitatif dan metode analisis deskriptif komparatif. Hasil penelitian menunjukkan bahwa secara umum implementasi jaminan kesehatan karyawan PT Jasa Marga berjalan cukup baik. Namun biaya jaminan kesehatan karyawan yang dikelola sendiri ini mencapai 10,77% gaji karyawan per bulan dan memiliki perbandingan total biaya dua kali lipat dari pada iuran JPK Jamsostek (3% gaji karyawan lajang dan 6%karyawan berkeluarga). PT Jasa Marga (Persero) akan ikut serta dalam Jaminan Kesehatan Semesta yang telah diamanahkan sekaligus melaksanakan efisiensi biaya kesehatan dan tetap memberikan jaminan kesehatan yang lebih baik.

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This study discusses the implementation of the employee health insurance of PT Jasa Marga (Persero) in 2006-2010, with qualitative research and comparative descriptive analysis method. The results showed that in general implementation of the employee health insurance of PT Jasa Marga was good. But the cost of employee which managed by self, has reached 10.77% of employee salaries per month and has a ratio of total cost twice as much of the dues of JPK Jamsostek (3% single and 6% with family). PT Jasa Marga (Persero) must participate in the National Health Insurance that has been mandated as well as implement cost-efficiency of health and still provide better health insurance for employees.