Penerapan sistem enterprise resource planning: dampak terhadap kinerja keuangan perusahaan

Cornelia Endra Kristianti, Didi Achjari

Abstract

This study aims to investigate the impact of implementation of Enterprise Resource Planning (ERP) system toward  company’s financial performance. The company's financial performance is measured by the ratio of labor productivity (LP), Return on Assets (ROA), Net Profit Margin (NPM), Account Receivable Turnover (ART), and Inventory Turnover (IT). Sample used in this study are 34 public listed companies that have implemented ERP system in the period of 2002-2013. Data were analyzed by comparing the company's financial ratios for 3 years before and after ERP implementation. The results show that productivity, receivables and inventory management are improved after ERP implementation. Unfortunately, the current research fail to show that there is an increase in company’s profitability after the implementation.

Keywords

Enterprise Resource Planning (ERP), kinerja keuangan perusahaan, sistem informasi akuntansi,labor productivity (LP), Return on Assets (ROA), Net Profit Margin (NPM), Account Receivable Turnover (ART), dan inventory turnover (IT)

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References

Achjari, D., dan A. E. Wahyuningtyas. 2014. Information technology investment announcements and firms’ value: the case of Indonesian firms in the financial and non-financial sectors. Asian Journal of Business and Accounting 7 (2): 95–116.

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Elragal, A. A., dan A. M. Al-Serafi. 2011. The effect of ERP system implementation on business performance: an exploratory case-study. Communications of the IBIMA, 1–20.

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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

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JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.