Akurasi
Vol. 8 No. 2 (2026)

Efektivitas sistem ERP dalam pengelolaan pengeluaran kas melalui mekanisme uang muka pada divisi logistik

Dinda Rizky Aulia (Universitas Pembangunan Nasional "Veteran" Jawa Timur)
Dwi Suhartini (Universitas Pembangunan Nasional "Veteran" Jawa Timur)



Article Info

Publish Date
02 Sep 2026

Abstract

Abstract This study analyzes the effectiveness of the Enterprise Resource Planning (ERP) system in cash disbursement management through the operational advance payment mechanism at the Logistics Division of PT X. Using a qualitative case study, data were collected through observation, semi-structured interviews, and documentation, and analyzed using the Miles et al. (2014) model. The findings show that ERP supports operational advance payment management through structured administration, easier access to information, and better transaction monitoring and control, with 141 of 154 advance payment accountability reports (91.6%) completed on time. Nevertheless, the ERP implementation has not yet been fully and systematically integrated, as indicated by continued reliance on manual tools and physical documents for monitoring and supporting administrative processes. These findings indicate that ERP effectiveness depends on integrating business processes. Public interest statements This study shows that ERP helps companies manage operational advance payments in a more structured, documented, and controlled manner. Better system integration can reduce reliance on external applications and physical documents while improving transaction monitoring.

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Journal Info

Abbrev

AKURASI

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

AKURASI: Jurnal Riset Akuntansi dan Keuangan addresses the complete spectrum of financial accounting, managerial accounting, accounting education, accounting practices for financial instruments, auditing, taxation, public sector accounting, capital market and accounting, accounting information ...