Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Vol. 4 No. 5 (2026): Oktober : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan

Pengaruh Penerapan SAP dan Pengelolaan Bukti Kas terhadap Efektivitas Pengendalian Kas: Studi Kasus pada PT PLN (Persero) Unit Induk Pembangunan Sumatera Bagian Selatan

Nadia Hermayunita Sari (Politeknik Negeri Sriwijaya)
Purwati Purwati (Politeknik Negeri Sriwijaya)
Rizal Afif Abdullah Napitupulu (Politeknik Negeri Sriwijaya)



Article Info

Publish Date
08 Oct 2026

Abstract

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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Journal Info

Abbrev

Maeswara

Publisher

Subject

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

Description

Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and ...