This study examines the effect of SAP system implementation and cash evidence management on the effectiveness of cash control at PT PLN (Persero) Unit Induk Pembangunan Sumatera Bagian Selatan (UIP SUMBAGSEL). A quantitative approach was employed involving 30 employees engaged in SAP use and cash management. The entire population was selected as the research sample using a saturated sampling technique. Data were collected through questionnaires and analyzed using validity and reliability tests, descriptive analysis, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination with IBM SPSS Statistics. The findings indicate that SAP system implementation does not have a significant partial effect on cash control effectiveness, with a significance value of 0.740 > 0.05, although it shows a positive relationship. In contrast, cash evidence management has a positive and significant effect, with a significance value of 0.000 < 0.05. Simultaneously, SAP system implementation and cash evidence management have a significant effect on cash control effectiveness, with an F-test significance value of 0.000 < 0.05. The coefficient of determination shows an R Square value of 0.776, indicating that the two independent variables explain 77.6% of cash control effectiveness, while the remaining 22.4% is explained by factors outside the scope of this study.
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