The Role of the Integrated Tusbung Online (ITO) Application and Biller Performance in Accelerating Cash-In at PT PLN (Persero) Main Unit Distribution in East Kalimantan and North Kalimantan
DOI:
https://doi.org/10.30659/jrbi.v22i2.49023Keywords:
Biller Performance, Billing Efficiency, Customer Receivables, Cash In Acceleration, Explanatory Research, Integrated Tusbung Online (ITO).Abstract
This research is intended to analyze the role of the Integrated Tusbung Online (ITO) application and biller performance in accelerating cash-in at PT PLN (Persero) Distribution Main Unit of East Kalimantan and North Kalimantan. The research problems formulated are as follows : 1) How does the Integrated Tusbung Online (ITO) application affect cash-in acceleration at PT PLN (Persero)'s Main Distribution Units in East Kalimantan and North Kalimantan? 2) How does the Integrated Tusbung Online (ITO) application affect biller performance at PT PLN (Persero)'s Main Distribution Units in East Kalimantan and North Kalimantan? 3) How does biller performance affect cash-in acceleration at PT PLN (Persero)'s Main Distribution Units in East Kalimantan and North Kalimantan? This research uses a quantitative approach with an explanatory research method. The research location is PT PLN (Persero)'s Main Distribution Units in East Kalimantan and North Kalimantan. The research sample consisted of 188 employees. Data analysis used Smart PLS. The results of the study: 1) Integrated Tusbung Online (ITO) has a positive and significant effect on cash-in acceleration. This means that the more ITO can facilitate reporting, verification, and follow-up on customer receivables more accurately, quickly, and transparently, the faster cash-in at PT PLN (Persero) UID East Kalimantan and North Kalimantan. 2) Integrated Tusbung Online (ITO) has a positive and significant effect on biller performance. This means that a high ITO indicates efficiency in managing and processing electricity bill payment transactions, both postpaid and prepaid (token), which can positively impact biller performance. 3) Biller performance has a positive and significant effect on cash-in acceleration, and biller performance can mediate the effect of integrated Tusbung Online on cash-in acceleration. This means that the ITO application improves biller performance, allowing billers to more easily monitor payment status and manage outstanding receivables, enabling billers to achieve revenue targets and ultimately accelerate the cash-in process.
References
Journals:
Almagribi, M.K., Lukviarman, N., & Setiany, E. (2022). Financial Determinants of Corporate Cash Holding: Evidenceform Property and Real Estate Companies in Indonesia. Review of Integrative Business and Economics Research, 12(3), 251-260.
Amiman, A.M., Karamoy, H., & Walandouw, S.K. (2023). Efektivitas Penerapan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Pada Dana Bantuan Operasional Sekolah di SMP Negeri 1 Essang. Jurnal EMBA, 11(3), 860-868.
Barney, J.B. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99-120.
Belitski, M., Stettler, T., Wales, W., & Martin, J. (2023). Speed and Scaling: An Investigation of Accelerated Firm Growth. Journal of Management Studies, 60(3), doi:10.1111/joms.12869
Cahen, F., & Borini, F. M. (2020). International Digital Competence. Journal Of International Management, 26(1), 100691
Chin, W.W. (2018). The Partial Least Squares Aproach to Structural Equation Modeling. Modern Methods for Business Research, 295, 336.
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319-340.
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems, 19(4), 9-30.
Denziana, A., Fiscal, Y., & Ningsih, S.U. (2014). Pengaruh Payment Point Online Bank (PPOB) dalam Percepatan Aliran Kas Pada PT PLN (Persero) Distribusi Lampung. Jurnal Akuntansi & Keuangan, 5(1), 49-70.62
Hair, J.F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V.G. (2019). Partial Least Squares Struktural Equation Modeling (PLS-SEM): An Emerging Tool in Business Research. European Business Review, 26(2), 106-121
Herawati, H., Yundita, R., Vionita, A. (2024). Analisis Sumber dan Penggunaan Kas Pada Laporan Keuangan PT PLN Periode 2022-2023. Jurnal Bisnis Mahasiswa, 4(4), https://doi.org/10.60036/jbm.v4i4.art17
Husain, B.A., & Santoso, A.B. (2022). Analisis Kepatuhan Karyawan Terhadap Pemberlakuan Prosedur Operasional Standar (SOP) Pada Perusahaan Baru (Studi Kasus Pada PT Prina Duta Rekayasa) Kota Tangerang Selatan. Jurnal Tadbir Peradaban, 2(2).
Indrayani. (2019). Pengaruh Payment Point Online Bank (PPOB) terhadap Percepatan Aliran Kas (Studi Kasus di PT. PLN (Persero) Provinsi Aceh). Jurnal Akuntansi dan Keuangan, 7(2), 83-92.
Maarop. N., Witarsyah, D., Hussein, S.S., Samy, G.N., Hassan, N.H., Ten, D.W.H., Mohammad, R., & Zainuddin, N.M.M. (2021). Information Security Management System Success MeasurementnIndicator. International Journal Of Scientific & Technology Research, 10(2).
Mikhaylov, A., Dincer, H., Yuksel, S., Pinter, G., & Shaikh, Z.A. (2023). Bitcoin Mempool Growth and Trading Volumes: Integrated Approach Based on QROF Multi-SWARA and Aggregation Operators. Journal of Innovation & Knowledge, 8(3), DOI: 10.1016/j.jik.2023.100378
Books:
Abdillah, W., & Jogiyanto. (2021). Partial Least Square (PLS) Alternatif SEM dalam Penelitian Bisnis. Yogyakarta: Andi Offset.
Bodnar, G.H., & Hopwood, W.S. (2022). Sistem Informasi Akuntansi. Jakarta: Salemba Empat
Brigham, E.E., & Ehrhardt, M.C. (2020). Financial Management Theory & Practice 16th Edition. Boston: Cengage Learning
Fahmi, I. (2018). Manajemen Kinerja. Bandung: Alfabeta.
Ferdinand, A. (2019). Metode Penelitian Manajemen: Pedoman Penelitian untuk Penulisan Skripsi Tesis dan Desertasi Ilmu Manajemen. Semarang: Badan Penerbit Universitas Diponegoro
Ghozali, I., & Latan, H. (2020). Partial Least Square: Konsep, Teknik dan Aplikasi Smart PLS 4.0 M3. Semarang: Badan Penerbit Universitas Diponegoro.
Gitman, L.J., & Zutter, C.J. (2015). Principles of Managerial Finance. New York: Pearson Education Limited
Hitt, M.A., Ireland, D.R., & Hoskisson, R.E. (2017). Strategic Management: Competitiveness & Globalization (Concept and Cases). Boston: Cengage Learning.
Kotler, P., & Keller, K. L. (2016). Marketing Management. New York: Pearson Education.
Laudon, K. C., & Laudon, J. P. (2020). Management Information Systems: Managing the Digital Firm. New York: Pearson.
Locke, E. A., & Latham, G. P. (1990). A Theory of Goal Setting and Task Performance. Prentice Hall.
Mangkunegara, A.A.A.P. (2017). Evaluasi Kinerja SDM. Bandung: Refika Aditama.
McLeod, R., & Schell, G.P. (2022). Management Information System. New York: Pearson.
O’Brien, J. A., & Marakas, G. M. (2010). Introduction to Information Systems. McGraw-Hill Education.
Pearlson, K.E., Saunders, C.S., & Galletta, D.F. (2019). Managing and Using Information Systems: A Strategic Approach (7th ed). New Jersey: Wiley.
Rivai, V. (2018). Manajemen Sumber Daya Manusia untuk Perusahaan dari Teori ke Praktek. Jakarta: Murai Kencana.
Rogers, E. M. (2003). Diffusion of Innovations. New York: Free Press. Robbins,P.S., & Judge, T.A. (2017). Organizational Behaviour. Jakarta: Salemba Empat
Ross, S.A., Westerfield, R.W., & Jordan, B.D. (2018). Fundamentals of Corporate Finance. New York: McGraw-Hill Education
Stair, R.M., & Reynolds, G.W. (2018). Principles of Information Systems. USA: Course Technology.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Turban, E., Pollard, C., & Wood, G. (2021). Information Technology for Management: On-Demand Strategies for Performance, Growth, and Sustainability. New Jersey: Wiley.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
