scholarly journals HUBUNGAN PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) DENGAN KUALITAS LAPORAN KEUANGAN

2017 ◽  
Vol 1 (2) ◽  
pp. 122
Author(s):  
Toni Heryana ◽  
Ano Sartono Rahman
Keyword(s):  
Enterprise Resource Planning ◽  
Rank Correlation ◽  
Sampling Technique ◽  
Strong Relationship ◽  
Resource Planning ◽  
Financial Statements ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Erp Implementation

This study aims to find out (1) the implementation of ERP in seven state-owned enterprises in Bandung, (2) the quality of financial statements in seven state-owned enterprises in Bandung that have implemented ERP, and (3) how the relationship of ERP implementation with the quality of financial statements at seven state- Bandung. The variables tested were Enterprise Resource Planning (ERP) and quality of financial statements. This study uses primary data for both variables in the form of questionnaires to seven State-Owned Enterprises in Bandung.The method used in this research is descriptive method. Population in this research is 20 SOEs in Bandung that have implemented ERP. Sampling technique used is Convenience Sampling so taken 7 SOEs from the population as a sample. The unit of analysis in this study is the financial manager. The hypothesis proposed in this study is "There is a strong relationship between the implementation of Enterprise Resource Planning (ERP) with the quality of financial statements". This hypothesis was tested by using Spearman Rank correlation statistical analysis while the coefficient of determination used to know how big the influence.From the result of the research, it can be concluded that (1) ERP implementation in seven SOEs in Bandung has very good with score 32,7; (2) the quality of financial statements at seven SOEs in Bandung City which have implemented ERP is very good with score 30,3; And (3) ERP implementation has a strong relationship with the quality of financial statements with correlation coefficient value 0.697. Based on the calculation of determination coefficient obtained 48.58% results, which means 48.58% quality of financial statements in seven SOEs in Bandung affected by Enterprise Resource Planning (ERP) and the remaining 51.42% influenced by other factors.

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK TERHADAP KUALITAS LAPORAN KEUANGAN

2017 ◽  
Vol 1 (3) ◽  
pp. 244
Author(s):  
Silviana Agustami ◽  
Imam Agus Suintri
Keyword(s):  
Financial Reporting ◽  
Rank Correlation ◽  
Financial Statements ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Financial Reports ◽  
Independent Variable ◽  
The Relationship ◽  
Descriptive Method

This study aims to (1) determine the implementation of SAK ETAP at BPR in the Bandung city (2) determine the quality of the financial reports of BPR in the Bandung city, and (3) determine the effect of the implementation of SAK ETAP to quality financial reports on BPR in Bandung city. In this study, researchers used primary data for variable implementation of SAK ETAP and the quality of financial reporting through questionnaires distributed to 11 BPR in the Bandung city. The method used in this research is descriptive method verikatif. The statistical analysis tools in this study using Spearman rank correlation to determine the direction and strength of the relationship between the two variables, while the coefficient of determination is used to determine the ability of the independent variable (X) in influencing the dependent variable (Y). These results indicate (1) the implementation of SAK ETAP at BPR in the Bandung city in general has been implemented adequately (2) BPR in the Bandung city has been preparing and presenting the financial statements sufficient to satisfy the elements of relevant, reliable, able to comparable, and understandable (3) the implementation of SAK ETAP moderate effect on the quality of the financial reports of BPR in the Bandung city, amounting to 0.587. Based on the calculation of the coefficient of determination SAK ETAP implementation contribute to or influence by 34.5%% of the quality of financial reporting at BPR in the Bandung city, while the remaining 65.5% was contributed by other factors not examined

scholarly journals Factors Affecting Success of ERP (Enterprise Resource Planning) System Implementation

2020 ◽  
Vol 1 (1) ◽  
pp. 12 ◽  
Author(s):  
Elyus Dwi Erwanto ◽  
Hasmand Zusi
Keyword(s):  
Enterprise Resource Planning ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Resource Planning ◽  
Planning System ◽  
Primary Data ◽  
Erp Implementation ◽  
Factors Affecting ◽  
Management Project ◽  
Quota Sampling

This study aimed to determine the factors that influence the successful (critical successfactors) of ERP implementation in the company's client PT. Artsys Integrasi Solusindo. The data used are primary data using questionnaires from respondents. This research was conducted on 13 companies that have implemented ERP, with 80 respondents being used as samples. The sampling method in this study uses non-probability sampling with a quota sampling technique based on criteria. The analytical tool used in this study is regression analysis. The research hypothesis testing was completed using t-test, F-test and descriptive analysis. The results of this study indicate that Change Management, Project Management, Top Management Sponsorship, Realistic Scope Setting, and Adequate Budget are factors that influence the success of ERP implementation. While the factor of Education in an ERP project does not have a significant effect. But simultaneously, the six factors can explain the relation to the success of ERP implementation with the R-square value of 67.6%. With this research, it is expected that ERP consultants and implementers and the companies that are currently and will implement ERP to pay attention and prepare well the factors that determine the success of ERP implementation.

scholarly journals The Effect of Leadership toward Employees’ Job Satisfaction in Quality Control Division of PT X Padalaran

The Winners ◽  
2015 ◽  
Vol 16 (1) ◽  
pp. 44
Author(s):  
Yulia Listianti ◽  
Arif Yusuf Hamali
Keyword(s):  
Job Satisfaction ◽  
Quality Control ◽  
Rank Correlation ◽  
Sampling Technique ◽  
Strong Relationship ◽  
Simple Random Sampling ◽  
Coefficient Of Determination ◽  
Reliability Test ◽  
Validity And Reliability ◽  
Control Division

This research was conducted at Quality Control Division of PT X Padalarang, aimed to determine correlation leadership and job satisfaction, and also to analyze the effect of leadership on job satisfaction at Quality Control Division of PT X Padalarang. Respondents of this research are 52 people selected with simple random sampling technique. The method used is descriptive and associative, which tests the connection using the Spearman rank correlation analysis, and also done to determine the accuracy of measurement using by the   validity and reliability test. Results of the validity and reliability test of variables X and Y are valid and reliable. Calculations were performed using SPSS software ver. 19. The result of this study showed that leadership is in the category of good and job satisfaction is in the category of good. Results showed the correlation of leadership with job satisfaction at Quality Control Division of PT X Padalarang with correlation coefficient = 0,679. Based on the criteria champion, this relationship is in the criteria of strong relationship. Results of this calculation showed the coefficient of determination = 46, 10%. It showed that the hypothesis is proved, that there is an influence of leadership to job satisfaction at Quality Control Division of PT X Padalarang.

Determinants Affecting Quality of Accounting Information with Information System Quality as an Intervening Variable

2019 ◽  
Vol 118 (5) ◽  
pp. 62-65
Author(s):  
Anita WahyuIndrasti ◽  
Retno Fuji Oktaviani ◽  
Dewi PuspaningtyasFaeni ◽  
Ratih PuspitaningtyasFaeni ◽  
Rinny Meidiyustiani
Keyword(s):  
Information System ◽  
Enterprise Resource Planning ◽  
Accounting Information ◽  
Resource Planning ◽  
Primary Data ◽  
System Quality ◽  
Accounting Information System ◽  
Primary Data Analysis ◽  
Quality Of Accounting Information

The financial statements used by organizations to provide financial information for decision making. This study aims to analyze the factors affecting the quality of accounting information. Among other things the effect of the implementation of enterprise resource planning (ERP) on the quality of accounting information, the influence of user competence and commitment to the organization, either directly or indirectly on the quality of accounting information, the accounting information system as a mediating variable. This research was conducted on the plantation sub-sector listed in Indonesia Stock Exchange in 2017. The data used in this study are primary data, analysis tools used Structural Equation Modelling- Partial Least Squares (PLS-SEM). The results of the study are ERP implementation has direct and significant effect on the Quality of Accounting Information. While the user competence and organizational commitment significantly affect the quality of accounting information system, where the quality of accounting information systems affect the quality of accounting information.  

scholarly journals Pengaruh Kualitas Sumber Daya Manusia dan Karakteristik Usaha terhadap Kualitas Laporan Keuangan UKM Kabupaten Lumajang

2019 ◽  
Vol 2 (2) ◽  
pp. 263-271
Author(s):  
Nur Fadilah
Keyword(s):  
Small Businesses ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Study Data ◽  
Leadership Education ◽  
Coefficient Of Determination ◽  
Business Size

Small businesses are the backbone of the Indonesian economy. This research was conducted on Lumajang MSMEs. This study aims to determine the effect of four variables namely leadership education level (X1), accounting knowledge (X2), business size (X3) and length of business (X4) on the quality of financial statements. In this study data was collected by means of observations, interviews and questionnaires on 86 respondents, namely Lumajang MSME actors with purposive sampling technique, which aims to determine respondents' perceptions of each variable. The analysis used includes test data instruments (validity test, and reliability test), multiple linear regression analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), and hypothesis testing (F test, t test, coefficient of determination). From the results of the analysis using regression, it can be seen that the leadership education variable (X1), accounting knowledge (X2), business size (X3) and length of business (X4), all have a positive effect on the quality of financial statements. Keywords : Human Resource Quality, Business Characteristics, Financial Reports  

scholarly journals Pengaruh Motivasi terhadap Produktivitas Kerja: Studi Kasus pada PT X Bandung

The Winners ◽  
2013 ◽  
Vol 14 (2) ◽  
pp. 77 ◽  
Author(s):  
Arif Yusuf Hamali
Keyword(s):  
Work Productivity ◽  
Rank Correlation ◽  
Sampling Technique ◽  
Strong Relationship ◽  
Coefficient Of Determination ◽  
Reliability Test ◽  
Employee Productivity ◽  
Validity And Reliability ◽  
Spearman Rank Correlation Analysis ◽  
Motivation To Work

This research was conducted at PT X Bandung, aimed to determine how motivation and employee productivity and also to know the influence of motivation to work productivity at PT X Bandung. Respondents of this research are 50 with census sampling technique. The method used is descriptive and associative, which tests the connection using the Spearman rank correlation analysis, and also done to determine the accuracy the measurement using by the validity and reliability test. The results of the validity and reliability test of variables X and Y are valid and reliable. Calculations were performed using SPSS software ver.19. The results of this study showed that motivation is in the category of quite good and work productivity is in the category of good. The results showed the influence of motivation to employee’s work  productivity at PT X Bandung with a correlation coefficient = 0.510. Based on the criteria Champion, this relationship is in the criteria of fairly strong relationship. The results of this calculation showed the coefficient of determination = 26.01%. It showed that the the hypothesis is proved: there is the influence of motivation to work productivity at PT X Bandung.

A Decision Support System for ERP Implementation in Small and Medium-Sized Enterprises

2013 ◽  
pp. 97-121 ◽  
Author(s):  
Mahmood Ali ◽  
Ying Xie ◽  
Joanna Cullinane
Keyword(s):  
Decision Support ◽  
Enterprise Resource Planning ◽  
Success Factors ◽  
Real Life ◽  
Resource Planning ◽  
Primary Data ◽  
Erp Implementation ◽  
Critical Success ◽  
Implementation Time ◽  
The Relationship

This study investigates the implementation of Enterprise Resource Planning (ERP) systems in Small and Medium-Sized Enterprises (SMEs) and the role played by certain Critical Success Factors (CSFs) in implementation. Based on primary data collected, the relationship between the variables of time, cost, and achievement is formulated for each CSF. A simulation model based Decision Support Systems (DSS) is developed to assist resource allocations in ERP implementation, such as time and budget allocated to address each CSF. The DSS also facilitates making decisions to achieve more desired performance, measured by higher achievement, lower cost, and shorter implementation time. By drawing upon this model, the authors forecast how SME can better utilise and prioritise different CSFs and resources by choosing the best implementation strategy before real life implementation, thus saving time and money.

scholarly journals PENGARUH PEMANFAATAN TEKNOLOGI, KOMPETENSI SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN SKPA PROVINSI ACEH

2019 ◽  
Vol 4 (3) ◽  
pp. 520-531
Author(s):  
Rian Rezky Pratama ◽  
M. Rizal Yahya
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Statements ◽  
Primary Data ◽  
Aceh Province ◽  
Independent Variable

The research examines the influence of The Use of Information Technology (PT), Human Resources Competence (SDM) and Organizational Commitment (KO) on the Quality of the financial statements (KLK). The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. The data were colleccted 63 questionnaires from 35 SKPA. Data were processed using SPSS version 22 and analyzed using multiple linear regression, F-Test, and t-test. The results show that  simultaneously, The Use of Information Technology (PT), Human Resources Competence (SDM) and Organizational Commitment (KO) affect  the  Quality  of  the  financial  statements (KLK). Partially, each independent variable affect Quality of the financial statements.

scholarly journals PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KEANDALAN LAPORAN KEUANGAN PADA BANK UMKM JAWA TIMUR

2018 ◽  
Vol 3 (01) ◽  
Author(s):  
Silvia Dwi Anjani ◽  
Sugeng Hariyanto
Keyword(s):  
Corporate Governance ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Global Capital ◽  
Good Corporate Governance ◽  
Medium Enterprises

ABSTRACTWith the application of Good Corporate Governance based on the principles of transparency, independence, accountability, responsibility and fairness, it is expected to create effective internal incentives for company management so that the company's financial statements can be said to be reliable, to be valuable in the global capital market, the information must be clear, consistent and can be compared and use accounting standards that are accepted throughout the world. The population in this study were employees of the East Java Micro, Small and Medium Enterprises, while the sample of this study amounted to 30 respondents. The data used are primary data collected through questionnaires. The method used to test hypotheses is simple linear regression analysis. The results of this study indicate that partially the calculated t value of 4,552 is greater with t table of 2,048, which means that Ho is rejected and Ha is accepted and found the results of the coefficient of determination influence the application of good corporate governance to the quality of financial statements by 42.5%, while the rest of 57.5%, explained by other factors which were not measured in this study. Based on the results of the study it can be concluded that the Implementation of Good Corporate Governance affects the Reliability of Financial Statements. It is better to improve the reliability of financial statements, all parties and units within the company apply the principles of Good Corporate Governance well. Keywords: Good Corporate Governance, Financial Statements, Reliable

Critical Success Factors in Enterprise Resource Planning Implementation

2012 ◽  
pp. 74-85
Author(s):  
Behrouz Zarei ◽  
Mina Naeli
Keyword(s):  
Enterprise Resource Planning ◽  
Critical Success Factors ◽  
Success Factors ◽  
Resource Planning ◽  
Process Reengineering ◽  
Erp Implementation ◽  
Implementation Processes ◽  
Critical Success

Although introducing Enterprise Resource Planning (ERP) to an organization has enormous benefits, it may entail new hazardous challenges if it cannot be well managed. This research focuses on the critical ERP success factors from a case study involving the Esfahan Steel Company, which started ERP implementation in September 2002. An in-depth research of ERP implementation processes and the level of adhering to five chosen ERP critical success factors—project management, top management supports, business process reengineering, and change management and Training—are conducted. Research results revealed that the five critical success factors (CSFs) are highly interdependent and the strengths and weaknesses of each have influenced the quality of ERP implementation to a large extent.

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