Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)

Analisis Sistem Digitalisasi Pengadaan Alat Tulis Kantor Dalam Meningkatkan Efisiensi Anggaran Pada PT JNT Kota Medan

Muhammad Ridho Hidayat (Universitas Islam Negeri Sumatera Utara)
Muhammad Lathief Ilhamy Nasution (Universitas Islam Negeri Sumatera Utara)
Laylan Syafina (Universitas Islam Negeri Sumatera Utara)



Article Info

Publish Date
24 Sep 2026

Abstract

Abstract This study aims to analyze the digitalization system of office stationery procurement in improving budget efficiency at PT JNT Medan City. This study used a qualitative approach with a descriptive research type. The research informants were determined using a purposive sampling technique with a total of five employees involved in the procurement and use of office stationery, consisting of administration staff, operational staff, warehouse/logistics staff, and office stationery users. Data collection techniques were carried out through interviews, observations, and documentation. Data analysis used the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The results showed that the office stationery procurement system at PT JNT Medan City was carried out based on the needs of each operational division. The company has implemented a digital system in the recording and management process of office stationery procurement, although it has not been fully integrated. The implementation of the digital system had a positive impact on budget efficiency through improving inventory control, reducing repeated purchases, preventing stock accumulation, and controlling the use of office stationery. However, several obstacles were still found, such as delays in updating data and uneven employee capabilities in using digital systems. Therefore, system development and employee competency improvement are needed to optimize the implementation of procurement digitalization. Keywords: Digitalization, Procurement, Office Stationery, Budget Efficiency.

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Journal Info

Abbrev

JAAPI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi ...