From Manual to Digital: A Qualitative Case Study on Standardizing E-Payment Governance in State-Owned Agribusiness Enterprises PT Perkebunan Nusantara IV

Abstract

Penelitian ini mengembangkan model standardisasi tata kelola sistem pembayaran elektronik di PT Perkebunan Nusantara IV (PTPN IV) untuk mengatasi ketidakefisienan proses keuangan manual, keterbatasan transparansi, dan ketidakkonsistenan sistem yang dapat menimbulkan risiko operasional, keamanan siber, serta kepatuhan terhadap regulasi. Penelitian ini dilatarbelakangi oleh kebutuhan perusahaan untuk meningkatkan efisiensi, akuntabilitas, dan pengendalian risiko seiring dengan pesatnya perkembangan teknologi pembayaran digital. Dengan menggunakan metode kualitatif melalui pendekatan studi kasus, data dikumpulkan melalui wawancara terstruktur dengan pihak manajemen dan pegawai terkait, serta analisis terhadap dokumen internal dan prosedur pembayaran elektronik yang berlaku. Hasil penelitian menunjukkan bahwa meskipun PTPN IV telah menerapkan beberapa mekanisme pembayaran elektronik, belum terdapat kerangka tata kelola yang terintegrasi dan terstandar sehingga menghambat efektivitas dan koordinasi sistem. Faktor-faktor penting yang perlu diperhatikan dalam pengembangan model meliputi kepatuhan terhadap peraturan keuangan, keamanan aplikasi, manajemen risiko pihak ketiga, serta peningkatan kompetensi sumber daya manusia. Penelitian ini merekomendasikan model standardisasi tata kelola yang mencakup pedoman kebijakan dan Standar Operasional Prosedur (SOP) untuk transaksi elektronik yang diharapkan dapat meningkatkan efisiensi, memperkuat akuntabilitas, serta meminimalkan risiko dalam ekosistem pembayaran digital PTPN IV, sehingga mendukung ketahanan operasional dan transparansi keuangan perusahaan.

This study develops a governance standardization model for electronic payment systems at PT Perkebunan Nusantara IV (PTPN IV) to address inefficiencies in manual financial processes, lack of transparency, and inconsistencies in existing systems that may lead to operational, cybersecurity, and compliance risks. The research was motivated by the company’s growing need to enhance efficiency, accountability, and risk control in line with the rapid advancement of digital payment technologies. Using a qualitative case study approach, data were collected through structured interviews with management and relevant personnel, supported by a review of internal documents and current electronic payment procedures. The findings indicate that, although PTPN IV has implemented several electronic payment mechanisms, the absence of a standardized and integrated governance framework limits system performance and coordination. Critical factors identified for improvement include adherence to financial regulations, application security, third-party risk management, and enhancement of human resource competencies. The study proposes a governance standardization model encompassing comprehensive policy guidelines and Standard Operating Procedures (SOPs) for electronic transactions, which are expected to improve efficiency, strengthen accountability, and minimize risks within PTPN IV’s digital payment ecosystem, ultimately contributing to the company’s operational resilience and financial transparency.