What is it about?
Many organizations use digital systems to manage vendor invoices and payments. These systems are expected to make payment processes faster, more accurate, and more transparent. However, delays in vendor payments still occur even when digital platforms are already in place. This study examined how a digital invoice verification system, called the Vendor Invoicing Portal (VIP), operates at PT PLN UP3 Serpong in Indonesia. The research focused on understanding why payment delays continue to happen and whether the problem is caused by the technology itself or by the way people and organizations use it. The study also looked at Singapore's digital invoicing system, InvoiceNow, to identify useful lessons for improving administrative processes.
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Why is it important?
Timely vendor payments are important for maintaining good relationships with suppliers, ensuring smooth operations, and supporting public trust in government-owned organizations. Late payments can disrupt business activities and create additional costs for both organizations and vendors. Many organizations invest in digital systems expecting technology alone to solve these problems. This study shows that technology is only part of the solution.
Perspectives
During this research, I initially expected that delays in vendor payments would mainly be caused by limitations of the digital system itself. However, my experience as an intern at PT PLN UP3 Serpong revealed a different reality. I observed that the Vendor Invoicing Portal (VIP) functioned effectively in providing transparency, accountability, and traceability throughout the invoice verification process. The more significant challenges emerged from how people interacted with the system, particularly in relation to workload distribution, document completeness, communication, and submission behavior. One of the most valuable insights I gained is that digital transformation is not solely a technological issue. Even the most sophisticated digital platform cannot fully eliminate delays when organizational processes, administrative capacity, and user behavior are not aligned with the intended workflow. This finding encouraged me to look beyond technology and examine the human and governance dimensions that influence operational performance. The comparison with Singapore further strengthened this understanding. What stood out to me was not simply the use of more advanced digital infrastructure, but the emphasis on process standardization, coordination, and proactive administrative practices. These elements demonstrated that effective digital governance depends as much on organizational discipline and collaboration as it does on technological innovation. I hope this study encourages practitioners, policymakers, and researchers to view digital invoice verification as a governance process rather than merely a technical procedure. Improving payment timeliness is not only about implementing new systems; it also requires strengthening administrative practices, supporting staff capacity, fostering better coordination, and encouraging compliance among all stakeholders involved. Ultimately, successful digital transformation occurs when technology and human behavior work together toward shared organizational goals.
Associate Professor Septiana Dwiputrianti
STIA LAN Bandung
Read the Original
This page is a summary of: Enhancing Timeliness and Compliance in Vendor Payment Processes: An Internship-Based Comparative Analysis of Digital Invoice Verification Challenges in Indonesia and Singapore, Jurnal Good Governance, April 2026, STIA LAN Jakarta,
DOI: 10.32834/gg.v22i1.1041.
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