Jurnal Akuntansi, Manajemen dan Bisnis Digital
Vol 5 No 4 (2026): Oktober

The Influence Of Organizational Factors On The Efficiency Of Local Government Procurement Processes Through The Effectiveness Of E-Catalog Version 6

Bunga Nauli Saaba (Universitas Pembangunan Panca Budi)
Annisa Ilmi Faried (Universitas Pembangunan Panca Budi)
Rahmad Sembiring (Universitas Pembangunan Panca Budi)



Article Info

Publish Date
20 Oct 2026

Abstract

The government introduced the Electronic Catalog (E-Catalog) Version 6 as a tool to digitize the procurement of goods and services within local governments; consequently, the success of its implementation depends heavily on the readiness of various organizational factors. Unfortunately, prior research has rarely positioned system implementation effectiveness as a link between organizational factors and procurement process efficiency, leaving the causal mechanisms empirically unmapped. This study analyzes the influence of human resource competence, digital infrastructure, internal organizational policies, and inter-unit coordination on the efficiency of goods and services procurement—both directly and through the mediating role of E-Catalog Version 6 implementation effectiveness—within the Tebing Tinggi City Government. A quantitative approach utilizing path analysis was employed. Likert-scale questionnaires were distributed to 90 officials involved in the procurement process—selected via proportionate stratified random sampling from a population of 116—and the data were processed using Jamovi software (version 2.7). Internal organizational policies (β = 0.251; p = 0.016) and inter-unit coordination (β = 0.380; p < 0.001) were found to significantly influence the effectiveness of E-Catalog Version 6 implementation, whereas human resource competence and digital infrastructure did not. In turn, the effectiveness of E-Catalog Version 6 implementation significantly influenced procurement efficiency (β = 0.671; p < 0.001). None of the four organizational factors had a direct effect on procurement efficiency; instead, they exerted a significant indirect effect through full mediation, with mediation magnitudes ranging from 75.3% to 94.4%. The effectiveness of digital system implementation serves as the central mechanism bridging organizational factors and procurement efficiency. Therefore, the strengthening of internal policies and inter-unit coordination should be directed toward enhancing the effectiveness of system implementation, rather than merely increasing organizational capacity in a fragmented manner.

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Journal Info

Abbrev

jambd

Publisher

Subject

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

Description

JURNAL AKUNTANSI, MANAJEMEN DAN BISNIS DIGITAL is a peer-reviewed journal. Journal of Accounting, Management and Digital Business invites academics and researchers who do original research in the fields of accounting, management, and Digital Business including but not limited to: Accounting Sciences ...