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All Journal Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Nadia Hermayunita Sari
Politeknik Negeri Sriwijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Penerapan SAP dan Pengelolaan Bukti Kas terhadap Efektivitas Pengendalian Kas: Studi Kasus pada PT PLN (Persero) Unit Induk Pembangunan Sumatera Bagian Selatan Nadia Hermayunita Sari; Purwati Purwati; Rizal Afif Abdullah Napitupulu
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 5 (2026): Oktober : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v4i5.2961

Abstract

This study examines the effect of SAP system implementation and cash evidence management on the effectiveness of cash control at PT PLN (Persero) Unit Induk Pembangunan Sumatera Bagian Selatan (UIP SUMBAGSEL). A quantitative approach was employed involving 30 employees engaged in SAP use and cash management. The entire population was selected as the research sample using a saturated sampling technique. Data were collected through questionnaires and analyzed using validity and reliability tests, descriptive analysis, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination with IBM SPSS Statistics. The findings indicate that SAP system implementation does not have a significant partial effect on cash control effectiveness, with a significance value of 0.740 > 0.05, although it shows a positive relationship. In contrast, cash evidence management has a positive and significant effect, with a significance value of 0.000 < 0.05. Simultaneously, SAP system implementation and cash evidence management have a significant effect on cash control effectiveness, with an F-test significance value of 0.000 < 0.05. The coefficient of determination shows an R Square value of 0.776, indicating that the two independent variables explain 77.6% of cash control effectiveness, while the remaining 22.4% is explained by factors outside the scope of this study.
Co-Authors Purwati Purwati Rizal Afif Abdullah Napitupulu