Pelaksanaan Pengadaan Barang Dan Jasa Secara Elektronik (E-Procurement) Melalui LPSE Pada Bagian PBJ Sekertariat Daerah Kota Metro

Masayu Aisyah (Universitas Malahayati)
Eka Sariningsih (Universitas Malahayati)
Apip Alansori (Universitas Malahayati)
Harmani Harun (Universitas Malahayati)

Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Vol 15, No 1 (2026): Keuangan dan Bisnis

This study aims to empirically examine the influence of budget implementation, procurement of goods and services, internal control, human resource competency and organizational commitment funds at the end of the fiscal year in work units in the payment area of the Bandar Lampung State Treasury Service Office (KPPN). The type of research used is descriptive quantitative. The sampling method used was random sampling with a total sample of 74 who were officials involved in the fund disbursement process in the Bandar Lampung KPPN payment area. The independent variables used are Budget Planning, Budget Execution, Procurement of Goods and Services, Resources and Internal Factors. The dependent variable used is the Accumulation of APBN Funds Disbursement. The data used in this research is primary data. Retrieval tool in the form of questionnaires distributed to 74 respondents. The data analysis method used is Multiple Linear Regression. The results of this study indicate that the variables Budget Execution, and Procurement of Goods and Services, have a significant effect on the Accumulation of APBN Funds Disbursement, while the variables Budget Planning, Human Resources and Internal Factors have no significant effect on the Accumulation of APBN Funds disbursement of work units in the KPPN payment area Bandar Lampung.