Evaluation of the Effectiveness of the Internal Control System in the Implementation of the Centralized Payment Digitalization Program at UIP3B PLN Sulawesi
Main Article Content
Aini Indrijawati*
Mediaty Mediaty
Mursandi Mursandi
Nurazizah Nurazizah
Nurul Azizah Tamang
Tahlis Farida Novianti
Digital transformation in the financial sector requires organizations to enhance their digital maturity to effectively manage systems efficiently and transparently. This study aims to evaluate the level of organizational digital maturity through the implementation of the Digitalization of Centralized Payment program at PT PLN (Persero) UIP3B Sulawesi, and to analyze the effect of payment digitalization on the effectiveness of internal control systems with human resource (HR) competence as a mediating variable. This study employs a quantitative approach with an explanatory research design. Primary data were collected through online questionnaires distributed to 78 employees in the finance and budgeting departments who were directly involved in the centralized payment digitalization program. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The research findings indicate that payment digitalization has a positive and significant effect on HR competence and the effectiveness of internal control systems. Furthermore, HR competence was proven to function as a partial mediator in the relationship between payment digitalization and internal control effectiveness, with t-statistic values > 1.96 and p-values < 0.05. All variable indicators have loading factors > 0.7 and Composite Reliability > 0.8, indicating valid and reliable research instruments. Thus, it can be concluded that enhancing HR competence is a key factor in strengthening the effectiveness of internal control systems through the successful implementation of centralized payment digitalization. These results emphasize the importance of developing human capabilities as an integral part of digital transformation within the UIP3B PLN Sulawesi environment.
Aisyah, E. N. A., Nabila, D. S., & Sabrina, M. A. (2024). Penerapan Platform LAPOR Sebagai Sistem Pengaduan Masyarakat Berbasis Digital Di Kota Malang. Transparansi : Jurnal Ilmiah Ilmu Administrasi, 7(1), 92–100. https://doi.org/10.31334/transparansi.v7i1.3892
Alya, B. Z., Hanum, F., Nasirwan, N., Hasan, S., & Wahyuni, D. U. (2024). Peran Digitalisasi Dalam Meningkatkan Efisiensi Pengelolaan Keuangan Daerah (Studi Kasus Pada Kota Medan). Jurnal Ilmu Ekonomi Dan Bisnis, 2(1), 7–15.
Ardiyanti, A., & Susilowati, E. (2024). Perceived Usefulness and Technology Readiness Mediate Perceived Ease of Use and Digital Competence on Technology Adoption of Artificial Intelligence. Proceedings of International Conference on Economics Business and Government Challenges. https://doi.org/10.33005/icebgc.v7i1.113
Astuty, W., Zufrizal, Z., Pasaribu, F., & Rahayu, S. (2021). The effects of customer relationship management, human resource competence and internal control systems on the effectiveness of supply chain management in the Indonesian public sector. Uncertain Supply Chain Management, 9(3), 595–602. https://doi.org/10.5267/j.uscm.2021.6.001
Damayanti, A. Y., Iswanaji, C., & Arifah, S. (2024). Pengaruh Pemanfaatan Teknologi Informasi Akuntansi, Kompetensi SDM, dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Pada OPD Kabupaten Kebumen. Journal of Creative Student Research, 2(3), 211–224. https://doi.org/10.55606/jcsr-politama.v2i3.3887
Esther, C.-M., & Domingo, R.-S. (2024). The role of digitalization in business and management a systematic literature review. Review of Managerial Science, 18, 449–491.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Aquares Structural Equation Modeling (PLS-SEM). Sage Publication.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24.
Harianto, M. (2024). PLN: Digitalisasi layanan tekan waktu gangguan listrik jadi 4 menit. Antara News. https://www.antaranews.com/berita/4507449/pln-digitalisasi-layanan-tekan-waktu-gangguan-listrik-jadi-4-menit
Haryanto, H., & Setiawan, A. (2022). Pengaruh Pengendalian Intern dan Self-Efficacy terhadap Kinerja pada Masa Bekerja secara Online. Jurnal Riset Akuntansi Dan Keuangan, 10(1), 151–164. https://doi.org/10.17509/jrak.v10i1.34184
Junaidi, L. D., & Marviana, R. D. (2025). Analysis Of Factors Determining Factors Of Financial Performance In Tourism Industry Companies In Indonesia. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 13(1). https://doi.org/10.37676/ekombis.v13i1.7437
Karimallah, K., & Drissi, H. (2024). Assessing the Impact of Digitalization on Internal Auditing Function. International Journal of Advanced Computer Science and Applications, 15(6). https://doi.org/10.14569/IJACSA.2024.0150687
Maharsi, H. C. (2024). The Growth of Digital Payments in Indonesia: Harnessing Its Influence for SMEs and Indonesia’s Competitiveness. Global South Review, 6(2), 54. https://doi.org/10.22146/globalsouth.95934
Mahmoud, M. H., Ali, A. A., Alrifae, A. A., Eitah, R. A., & AlZubi, M. M. (2025). The impact of digital HRM system and digital transformation on HR efficiency with organizational agility as a moderator. Discover Sustainability, 6(1), 1038. https://doi.org/10.1007/s43621-025-01713-9
Ohoiway, A., Mediaty, M., & Pontoh, G. T. (2023). Pengaruh Pengendalian Internal dalam Memediasi Sistem Informasi Akuntansi dan Peran Auditor Internal terhadap Pencegahan Fraud pada Pemerintahan Provinsi Papua Barat. Innovative: Journal Of Social Science Research, 3(3), 10444–10456.
Primadya, R. (2024). Transformasi Administrasi Aset, PLN Integrasikan Tata Kelola Arsip dan Dokumen Berbasis Digital. PT PLN. https://web.pln.co.id/cms/media/siaran-pers/2024/11/transformasi-administrasi-aset-pln-integrasikan-tata-kelola-arsip-dan-dokumen-berbasis-digital/
Resnik, D. B. (2020). What Is Ethics in Research & Why Is It Important? National Institute of Environmental Health Sciences.
Rustam, A., Astuti, I. Y., & Safitri, U. R. (2024). Strategies for improving employee competencies in the digitalization era through training and human resource development. The Journal of Academic Science, 1(7), 849–857. https://doi.org/10.59613/bewkpf69
Seipalla, F., Liem, N., Siregar, D. S., Martdana, A., & Paramarta, V. (2024). The Impact of Digitalization on Human Resource Management Practices. FIRM Journal of Management Studies, 9(2), 136–143. https://doi.org/10.33021/firm.v9i2.5553
Setyaningrum, L. I., & Haryanto, H. (2024). Pengaruh Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern, Kapasitas Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Komitmen Organisasi sebagai Variabel Moderating (Studi Kasus OPD Kota Palu). Diponegoro Journal of Accounting, 13(4), 1–15.
Sinosi, S. M., Prayitno, A., Nirwana, N., & Darmawati, D. (2025). Human Resource Competence and Internal Control Systems in Regional Government Financial Reporting: A Systematic Review. INVOICE: JURNAL ILMU AKUNTANSI, 7(1), 1–8.
Spencer, L. M., & Spencer, P. S. M. (2008). Competence at Work models for superior performance. John Wiley & Sons.
Suhardi. (2025). The Effect of Information Technology, HR Competence, Internal Control, and Organizational Culture on the Quality of Financial Reports. Jurnal Ilmiah Akuntansi Kesatuan, 13(2), 317–326. https://doi.org/10.37641/jiakes.v13i2.3262
Suryanto, S., & Dai, R. R. M. (2025). Digitalisasi Pembayaran Dalam Pengelolaan Keuangan Publik: Strategi Efisiensi Dan Transparansi. Jurnal Agregasi: Aksi Reformasi Government Dalam Demokrasi, 13(1), 96–110. https://doi.org/10.34010/hnta2869
Susanto, A., & Meiryani. (2019). The impact of environmental accounting information system alignment on firm performance and environmental performance: a case of small and medium enterprises s of Indonesia. International Journal of Energy Economics and Policy, 9(2), 229–236. https://doi.org/10.32479/ijeep.7511
Tamang, N. A., & Haliah, H. (2025). The Role of Human Resource Competence and Internal Control on Financial Reporting Quality. JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES, 4(4), 942–956. https://doi.org/10.55047/marginal.v4i4.1766
Trimulyana, R. A. (2024). Transformasi Digital dalam Perbankan Syariah dan Dampaknya pada Masyarakat Muslim. Persya: Jurnal Perbankan Syariah, 2(1), 8–12. https://doi.org/10.62070/persya.v2i1.52
Wang, C., Wang, D., Deng, X., & Wang, S. (2023). Research on the impact of enterprise digital transformation on internal control. Sustainability, 15(10), 8392. https://doi.org/10.3390/su15108392
Yahya, A., Hidayat, T., Nurjanah, R., & Nando Dada Pratama. (2023). The Dynamic Impact of Intellectual Capital and Good Corporate Governance on Firm Value: Evidence from Indonesia. Asian Journal of Management, Entrepreneurship and Social Science, 3(3), 742–756. https://doi.org/10.63922/ajmesc.v3i03.460
Zervas, I., & Triantari, S. (2025). Digital HRM Practices and Perceived Digital Competence: An Analysis of Organizational Culture’s Role. Digital, 5(3), 34. https://doi.org/10.3390/digital5030034
Zhao, T., Yan, N., & Ji, L. (2023). Digital transformation, life cycle and internal control effectiveness: Evidence from China. Finance Research Letters, 58, 104223.
