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April 30, 2026
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April 30, 2026
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Abstract

This study examines the implementation of digital invoice verification and its implications for payment timeliness and administrative compliance in a state-owned enterprise. Although digital financial systems are widely promoted to improve efficiency and accountability, empirical evidence on their operation in daily administrative practice remains limited. This study addresses this gap by analyzing the Vendor Invoice Portal (VIP) at PT PLN UP3 (Customer Service Unit) Serpong and exploring how administrative behavior and process governance influence verification outcomes. The study employs a qualitative case study design based on internship-based organizational research, utilizing field observations, document reviews, and limited interviews with supervisory staff. Comparative insights from Singapore's digital invoice framework are incorporated through secondary data and policy documents. The findings indicate that the VIP system has strengthened transparency, traceability, and formal accountability in the vendor payment process through standardized digital procedures. However, payment timeliness remains constrained by workload concentration near deadlines, document compliance issues, and coordination challenges among administrative actors. These constraints arise not from system deficiencies but from the interaction between the digital system and existing organizational practices. The study concludes that digital invoice verification should be understood as a governance process, not simply a technical solution, emphasizing the need for adequate administrative capacity, coordinated workflows, and supportive organizational practices to achieve effective digital financial governance.

Keywords

Digital Invoice Verification Vendor Payment Payment Timeliness Administrative Compliance

Article Details

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