Atestasi : Jurnal Ilmiah Akuntansi
Vol. 8 No. 2 (2025): April - September

Analisis Faktor-Faktor yang Mempengaruhi Kinerja Pengadaan, Studi Kasus pada Organisasi Kemanusiaan Palang Merah Indonesia

Rizki Sulaeman (Unknown)
Wahyuningsih Santosa (Unknown)
Ratna Darasih (Unknown)
Dorina Widowati (Unknown)



Article Info

Publish Date
17 Oct 2025

Abstract

Purpose: This study aims to analyze the factors influencing procurement performance in humanitarian organizations, specifically the Indonesian Red Cross (PMI), by examining the effect of information integration on procurement performance and testing the mediating roles of internal procurement control and procurement standardization. Research Design and Methodology: This study employs a quantitative research design using a cross-sectional approach to analyze factors affecting procurement performance in humanitarian organizations. Data were collected through an online questionnaire distributed to 175 respondents from the Indonesian Red Cross (PMI) in Jakarta. The variables include information integration, internal procurement control, procurement standardization, and procurement performance. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to test both direct and mediating relationships among the constructs. Findings and Discussion: The results reveal that information integration has a significant positive effect on procurement performance, internal procurement control, and procurement standardization. Procurement standardization also significantly improves procurement performance, while internal control shows no direct significant impact. Moreover, internal control and standardization jointly mediate the relationship between information integration and procurement performance. These findings highlight the crucial role of information sharing, control mechanisms, and standard procedures in enhancing efficiency, transparency, and effectiveness within humanitarian procurement systems. Implications: The findings suggest that humanitarian organizations should strengthen information integration and establish robust internal control and standardized procurement procedures to improve efficiency, transparency, and overall procurement performance.

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Journal Info

Abbrev

ATESTASI

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a ...