ANALISIS EFEKTIVITAS E-PROCUREMENT DALAM MENDUKUNG TRANSPARANSI TAGIHAN VENDOR PADA PT X

Rizky Aprilia Saputri; Dwi Suhartini

doi:10.31539/v020rd62

Authors

Rizky Aprilia Saputri Universitas Pembangunan Nasional Veteran Jawa Timur
Dwi Suhartini Universitas Pembangunan Nasional Veteran Jawa Timur

DOI:

https://doi.org/10.31539/v020rd62

Keywords:

E-Procurement, Transparansi Tagihan Vendor, Paradoks Digitalisasi, Pengendalian Internal, BUMN

Abstract

Penelitian ini menganalisis efektivitas E-Procurement dalam mendukung transparansi tagihan vendor di PT X, anak perusahaan dari perusahaan jasa maritim yang berada di bawah naungan BUMN pelabuhan nasional, menggunakan studi kasus tunggal kualitatif dengan empat informan yang dianalisis melalui model Miles et al. (2014). Hasil menunjukkan E-Procurement meningkatkan transparansi melalui visibilitas real-time, keterbukaan verifikasi, dan audit trail digital, namun approval berlapis melalui SSC grup perusahaan memperpanjang siklus pencairan vendor yang diperparah instabilitas server pusat. Penelitian ini berargumen bahwa latensi dalam sistem digital tidak selalu merupakan disfungsi, sebagian merupakan konsekuensi yang dibenarkan dari imperatif tata kelola perusahaan.

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