scholarly journals DAMPAK IMPLEMENTASI ENTERPRISE RESOURCES PLANNING (ERP) ATAS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN

2017 ◽  
Vol 9 (1) ◽  
pp. 15
Author(s):  
Windia Fita Rini ◽  
Dewi Febriani
Keyword(s):  
Enterprise Resource Planning ◽  
Firm Value ◽  
Stock Exchange ◽  
Market Price ◽  
Resource Planning ◽  
Erp Implementation ◽  
Enterprise Resources Planning ◽  
Improved Performance ◽  
The Impact ◽  
The Relationship

Abstract. The purpose of this study was to determine the impact of moderation implementation of Enterprise Resource Planning (ERP) on the relationship the firm’s performance to firm value. The sample used is a firm listed on the Indonesia Stock Exchange that implement ERP. This study uses a panel regression statistical method. The results of this study that are profitability, firm size, investment opportunities, and the interaction of ERP and profitability significantly influence the market price of the equity. The conclusion of this study are companies that implement ERP under the term of 4 years have improved performance compared to companies that do not implement ERP, but the ERP implementation in the study had an impact on the impairment of the company's short-term post ERP implementation.Keywords: ERP; firm value; profitability; investment Abstrak. Tujuan dari penelitian ini adalah untuk membuktikan secara empiris dampak dari implementasi Enterprise Resource Planning atas hubungan kinerja perusahaan (profitabilitas) terhadap nilai perusahaan. Sample yang digunakan adalah perusahaan yang terdaftar di Bursa Efek Indonesia yang sudah menerapkan ERP. Penelitian ini menggunakan metode regresi berganda dengan data panel. Hasil dari penelitian membuktikan bahwa profitabilitas, ukuran perusahaan dan peluang investasi sebagai variabel kontrol, dan interaksi antara ERP dengan profitabilitas berpengaruh secara signifikan terhadap nilai perusahaan dengan menggunakan nilai pasar saham. Kesimpulan dari penelitian ini adalah perusahaan yang menerapkan ERP memiliki kinerja yang lebih baik dibandingkan dengan sebelum menerapkan ERP.Kata Kunci: ERP; kinerja perusahaan; profitabilitas; investasi

The Impact of Enterprise Resource Planning (ERP) Systems on the Audit Report Lag

2013 ◽  
Vol 10 (1) ◽  
pp. 63-88 ◽  
Author(s):  
Jongkyum Kim ◽  
Andreas I. Nicolaou ◽  
Miklos A. Vasarhelyi
Keyword(s):  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Test Results ◽  
Audit Report ◽  
Erp Systems ◽  
Erp Implementation ◽  
Accounting Systems ◽  
Business Operations ◽  
The Impact ◽  
The Relationship

ABSTRACT Prior research has shown that the implementation of ERP systems can significantly affect a firm's business operations and processes. However, scant research has been conducted on the relationship between ERP implementation and the timeliness of external audits, such as audit report lags. While some of the alleged benefits of ERP are closely related to removing impediments contributing to audit report lags, others argue that the complex mechanisms of ERP systems create greater complexity for control and audit. In this paper, we examine the relationship between ERP implementations and audit report lags. The test results indicate that overall, a firm's ERP implementation is negatively associated with audit report lag. However, this negative association is significant only at the fourth and fifth years after initial ERP implementation. These results imply that the use of ERP systems by client firms may help decrease the audit report lag, but it takes time for the full impact of the firms' accounting systems to be realized.

scholarly journals The Impact of Enterprises Systems on Sales Performance: A Study of Erp System Implementations in Polish Smes

2014 ◽  
Vol 5 (2) ◽  
pp. 54-59 ◽  
Author(s):  
Justyna Patalas-Maliszewska ◽  
Irene Krebs
Keyword(s):  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Sales Performance ◽  
Erp Implementation ◽  
Erp System ◽  
Financial Benefits ◽  
Sales Process ◽  
Return On Sales ◽  
Implementation Problems ◽  
The Impact

Abstract While having been the object of numerous studies, the link between ERP implementation and SMEs performance still requires understanding. This paper documents the effect of investments in Enterprise Resource Planning (ERP) systems on a firm’s sales performance and profitability measure such as return on sales (ROS). The models are based on a sample of 240 during time of defined activities in the sales process realized during the each month by 40 knowledge workers in each of 5 Polish SMEs announcements of ERP implementations. Our analysis of the financial benefits of these implementations yields mixed results. Our results are encouraging that we find the business activity that can persistent evidence of sales performance associated with ERP investments. This should help alleviate the companies that some have expressed about the viability of ERP given the highly publicized implementation problems at some firms.

Aligning Supply Chain Logistics Costs via ERP Coordination

2018 ◽  
Vol 9 (2) ◽  
pp. 24-43 ◽  
Author(s):  
Joseph R. Muscatello ◽  
Diane H. Parente ◽  
Matthew Swinarski
Keyword(s):  
Supply Chain ◽  
Enterprise Resource Planning ◽  
Specific Area ◽  
Resource Planning ◽  
Substantial Part ◽  
Erp Implementation ◽  
Supply Chain Logistics ◽  
Confirmatory Factor ◽  
The Relationship ◽  
Insight Into

Enterprise resource planning (ERP) systems address the problem of disparate information in an organization and coordinates mechanisms to eliminate supply chain sub-optimization. Logistics costs are a substantial part of an operation and this research provides insights into the relationship between ERP implementations and logistics costs. The research uses a two-step approach, conducting a confirmatory factor analysis (CFA) to assess the psychometric properties of our measures and then conducting an independent sample t-test between two groups, one which experienced decreased logistic costs and the second which experienced the same or increasing logistic costs. By examining the effects of ERP implementations on a specific area of the firm, logistics costs, this research has provided insight into the areas of ERP implementation and firm impact.

Enterprise Resource Planning (ERP) Implementation Approaches and the Performance of Procure-to-Pay Business Processes

2017 ◽  
Vol 8 (1) ◽  
pp. 55-71 ◽  
Author(s):  
Ibrahim Kofahi ◽  
Haroun Alryalat
Keyword(s):  
Enterprise Resource Planning ◽  
Quantitative Research ◽  
Business Processes ◽  
Resource Planning ◽  
Big Bang ◽  
Research Approach ◽  
Erp Implementation ◽  
Erp System ◽  
Oracle Erp ◽  
The Impact

In spite of the importance of implementing Enterprise Resource Planning (ERP) system in any organization, there are still many fears of not getting the return on investment from implementing it. In addition, there are many ERP systems implemented in different organizations that claim they did not get enough benefit from these systems. For this reason, this paper is intended to study the impact of ERP implementation approaches (Agile, Big Bang, and Hybrid) on the performance of Procure-to-Pay business processes. This paper adapts the quantitative research approach by using the survey strategy, which is conducted by a questionnaire collected from 91 respondents working in fifteen companies that implement Oracle ERP in Jordan. The researcher uses the SPSS as an analysis technique to test all hypotheses. The findings of the study show that the two ERP Implementation approaches (Big Bang and Hybrid) have a significant impact on the performance of Procure-to-Pay business processes. On the other hand, the study shows that Agile (ERP) implementation approach has no significant impact on the performance of Procure-to-Pay business processes.

scholarly journals Implementasi enterprise resource planning dan proses akuntansi: Studi eksploratori pada perusahaan manufaktur skala besar

2019 ◽  
Vol 1 (2) ◽  
pp. 89-102
Author(s):  
Agnes Utari Widyaningdyah
Keyword(s):  
Real Time ◽  
Enterprise Resource Planning ◽  
Accounting Information ◽  
Resource Planning ◽  
Business Environment ◽  
Strategic Decision ◽  
Manufacturing Companies ◽  
Erp Implementation ◽  
Accounting Data ◽  
The Impact

The competitive business environment has forced companies to compete by providing real-time accounting data in the strategic decision-making process. Enterprise Resource Planning (ERP) is a solution that can be applied to help the company offers real-time accounting information through the integrated accounting process. This study aims to examine the underlying reasons and the impacts of the ERP implementation on accounting processes in manufacturing companies. This research is an exploratory study using a mixed-method approach via questionnaires, observations, and depth interviews with the ERP users in two large-scale manufacturing enterprises in Surabaya. The result indicates that the impact realized after the ERP systems went live related to the main reasons for ERP implementation. But this study fails to provide evidence that ERP implementation brings new accounting methods and practices. The reasons for this phenomenon will be discussed in-depth in this paper. This research is expected to contribute to the realm of accounting information systems that the implementation of an information system should be aligned with the needs and the company's business strategy.

scholarly journals The Effect of Firm Size and Profitability on Firm Value with Capital Structure as Intervening Variables in Indonesia

2019 ◽  
Vol 4 (2) ◽  
pp. 55
Author(s):  
Indra Arifin Djashan
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Company Performance ◽  
Purposive Sampling ◽  
The Impact ◽  
The Relationship ◽  
Intervening Variables ◽  
The Capital Structure

This study examines the impact of firm size and profitability on firm value with capital structure as an intervening variable in financial companies listed on the Indonesia Stock Exchange during three years. The method used for sampling is purposive sampling based on predetermined criteria. The number of samples in this study were 73 companies. Measurement of profitability is using ROA and ROE as one indicator to see company performance. The main purpose of companies that have gone public is to increase the prosperity of the owners or shareholders through increasing the value of the company. The results showed that the improvement of profitability and firm size may improve its capital structure. The improvement of profitability and the firm size may increase significantly the firm value. The results of mediating test showed that the capital structure is not able to mediate the relationship between the profitability and firm size to firm value

scholarly journals Evaluating Critical Success Factors of ERP Implementation in SMEs

2019 ◽  
Vol 8 (2) ◽  
pp. 1144-1149
Keyword(s):  
Enterprise Resource Planning ◽  
Critical Success Factors ◽  
Success Factors ◽  
Service Providers ◽  
State Of The Art ◽  
Resource Planning ◽  
Erp Implementation ◽  
Critical Success ◽  
The Impact ◽  
Failure Factors

This paper is aimed at reviewing present state of the art (1998-March 2019) on the impact of Enterprise Resource Planning (ERP) implementation in Small and Medium Enterprises (SMEs). It includes critical success factors and critical failure factors.The technique depends on writing survey for optional information gathering. It characterizes the expressions that are utilized to get explore papers from databases and advanced studies on the ERP implementation in SMEs. It additionally incorporates the consideration and prohibition criteria to improve nature of papers. At that point methodical audit is made on the accessible papers to research the effect of ERP usage in SMEs.Critical factors are identified for success and failure of ERP implementations and actual impact of the same on SMEs (add actual success and failure factors here besides impact). The research found in this paper has limitations in terms of the period of which research papers have been reviewed. An implicit limitation is that it does not consider an empirical study except focusing on the state of the art found in the research area. However, its insights will have potential benefits and the directions for future work helps in further scope of the research. This paper contributes to the research on the impact of ERP implementation on SMEs either positively or negatively. It discovers critical success factors, critical failure factors and impact through secondary data collection method. The insights will help SMEs and stakeholders of SMEs and ERP service providers to know the reasons for failure or success and take necessary course of action.

scholarly journals The Effect of Accounting Information Systems (AIS) on Enterprise Resource Planning (ERP)

2019 ◽  
Vol 54 (5) ◽  
Author(s):  
Hisham Noori Hussain Al-Hashimy ◽  
Aliaa Saad Al Jubair ◽  
Eman Talib Jasim
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
Technological Development ◽  
Accounting Information ◽  
Resource Planning ◽  
Study Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Impact ◽  
The Relationship

The purpose of this study is to know the impact of accounting and administrative information systems on the performance of institutions. It also aims at finding the relationship between the variables of the accounting information system and the performance variables of the institutions. The study data were collected from 60 employees and faculty members within the College of Computer Science and Information Technology at the University of Basra in Iraq. The project management process was carried out through the PMP program and analysis of the project was conducted through the SPSS program. The study showed the importance of management and planning followed by constraints on efficiency and procedures related to the performance of institutions. The study achieved its objectives and determined the relationship between variables. The use of accounting and management information systems is very important within the organization in the context of technological development in the world.

Enterprise resource planning and business model innovation: process, evolution and outcome

2019 ◽  
Vol 23 (4) ◽  
pp. 728-752
Author(s):  
Rocio Rodriguez ◽  
Francisco-Jose Molina-Castillo ◽  
Göran Svensson
Keyword(s):  
Organizational Performance ◽  
Business Model ◽  
Enterprise Resource Planning ◽  
Structural Equation ◽  
Resource Planning ◽  
Business Model Innovation ◽  
Erp Implementation ◽  
Content Type ◽  
Organizational Outcome ◽  
The Impact

Purpose The purpose of this paper is to focus on the implementation process of enterprise resource planning (ERP), the evolution of business model innovation (BMI) and the organizational outcome. This research analyses how ERP and BMI are related and, in turn, what is the final the impact on organizational performance. Design/methodology/approach The sample consisted on 104 organizations from different industries, all of which used an ERP software. A structural equation model was used to test the six hypotheses. Findings The results indicate that the BMI constructs considered (i.e. value-generation and organizational complexity) mediate the impact of the ERP constructs (organizational adaptation and organizational resistance), in organizational performance. Successful ERP implementation is not an end itself for this companies, but merely a path and a process for improving the business model with the aim improving performance in the marketplace. Research limitations/implications This study offers a new outlook on how a company should leverage the ERP adaptation, and any resistance in the organization to innovating in the business model. This study is rooted in the evolutionary perspective of BMI, but it also integrates into an overall model other points of view such as the rational positioning view and cognitive view. Practical implications Organizations must understand the ERP flows in depth, each ERP flow is the work result of a multitude of companies over several years. All departments, and in particular the research and development department must participate actively in the ERP implementation. Organised complexity means opportunities for success in the market. Organizations must train their departments in ERP and not just teach them how the ERP works. ERP implementation needs consider improvements to the business model and ultimately the performance, but not separately. Originality/value BMI has received contributions from several domains such as entrepreneurship, management organization and strategic management among others. Nonetheless, the role of ERP in BMI is far from being understood and the few contributions focus only on technology per se. To the best of our knowledge this is the first study that has explored the connections of ERP and BMI and in turn the final outcome in organizational performance.

Sign in / Sign up

Export Citation Format

Share Document