JOURNAL OF SCIENCE AND SOCIAL RESEARCH
Vol. 9 No. 2 (2026): April 2026

PENGARUH DIGITALISASI SISTEM PERUSAHAAN DAN PENGELOLAAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT.PNM (MEKAR) CABANG PADANG

Teguh Hidayat (Unknown)
Silmi Kaffah (Unknown)
Elsa Meirina (Unknown)



Article Info

Publish Date
05 May 2026

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

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Journal Info

Abbrev

JSSR

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Description

Journal of Science and Social Research is accepts research works from academicians in their respective expertise of studies. Journal of Science and Social Research is platform to disclose the research abilities and promote quality and excellence of young researchers and experienced thoughts towards ...