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Meirina, Elsa
Sekolah Tinggi Ilmu Ekonomi KBP
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PENGARUH DIGITALISASI SISTEM PERUSAHAAN DAN PENGELOLAAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT.PNM (MEKAR) CABANG PADANG Teguh Hidayat; Silmi Kaffah; Elsa Meirina
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 2 (2026): April 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i2.6157

Abstract

This study aims to analyze the effect of digitalization of corporate systems and receivables management on cash flow effectiveness at PT. PNM (Mekaar) Padang Branch using a quantitative approach through multiple linear regression analysis. The research data were obtained from questionnaires distributed to respondents using a purposive sampling technique. The results of the study indicate that digitalization of corporate systems has a positive and significant effect on cash flow effectiveness, which means that the implementation of digital systems can improve efficiency, accuracy of recording, and accelerate financial management so that cash flow becomes more effective. Meanwhile, receivables management has a negative and insignificant effect on cash flow effectiveness, which indicates that there are still obstacles such as late payments and problem receivables so that it has not provided an optimal contribution to the smoothness of the company's cash flow
Co-Authors Abaharis, Henryanto Afdaluddin Afdaluddin Amalia Syafitri Ananda, Febryandhie Annisa Annisa Bella Okta Sari Della Ananda Dewi, Mike Kusuma Eflin, Niki Felia Anggraini Gina Septiana Gusairo Rigilang Aziora Hayu Yolanda Utami Helza Putri Nela Hermanto, Yondra Hidayat, Teguh Jannati, Ravikatul Kartika, Elvirha Dwi Lastri Anggi Fani Lathiva Gusna Diva Lathiva Gusna Diva Melfia Melfia Nazira, Nurul Niki Eflin Ningsi, Sepri Hati Oakar Alexander Ovianti, Rima Putra, Gerry Hamdani Rahmadia Martin Rivandi, Muhammad Sabablat, Lisha Ruraria Salkia Okta Yuaurelli Sari, Eliza Sari, Laynita Septiano, Renil Silmi Kaffah Sinta Reflina Susanti, Febsri Syamanda, Rahmi Nofra Tasya Virgia Teddy Haryadi Teguh Hidayat Umar, Desyani Virgia, Tasya Windi Gusmelianti Windi Gusmelianti Wismarita Wismarita Zulvia, Dewi