scholarly journals DAMPAK SISTEM ERP TERKAIT RELEVANSI INFORMASI AKUNTANSI DAN KINERJA PERUSAHAAN : PERUSAHAAN ADOPSI ERP DAN TIDAK ADOPSI ERP

2018 ◽  
Vol 15 (1) ◽  
pp. 1
Author(s):  
Dwi May Adi Indra Lluciana ◽  
Noorlailie Soewarno ◽  
Isnalita Isnalita
Keyword(s):  
Firm Performance ◽  
Enterprise Resource Planning ◽  
Predictive Value ◽  
Value Relevance ◽  
Resource Planning

Sistem ERP (Enterprise Resource Planning) dianggap memberikan keuntungan bagi perusahaan. Sistem ERP juga membantu memberikan informasi akuntansi yang berguna bagi pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui dampak sistem ERP pada relevansi informasi akuntansi dan kinerja perusahaan pada perusahaan yang mengadopsi ERP dan perusahaan yang tidak mengadopsi ERP. Pada penelitian ini relevansi informasi akuntansi diuji dengan tiga variabel yaitu predictive value, timeliness dan feedback value. Hasil analisis ini diperoleh dari kuesioner yang telah dibagikan kepada 75 perusahaan, terdiri dari 40 perusahaan yang mengadopsi sistem ERP dan 35 perusahaan yang tidak adopsi sistem ERP, sampel yang diperoleh masing-masing hanya 30 perusahaan sehingga terdapat 60 perusahaan yang diteliti. Hipotesis dalam penelitian ini diuji menggunakan analisis nonparametrik Mann Whitney dengan SPSS untuk mencari perbedaan dampak dari dua jenis perusahaan. Analisis ini membuktikan bahwa sistem ERP berdampak terhadap relevansi informasi akuntansi yang terdiri dari tiga variabel dan kinerja perusahaan pada perusahaan yang mengadopsi sistem ERP. Keywords : ERP, Value Relevance, Firm Performance

scholarly journals Impact of Enhanced Enterprise Resource Planning (ERP) on Firm Performance through Green Supply Chain Management

2021 ◽  
Vol 13 (8) ◽  
pp. 4358
Author(s):  
Zeplin Jiwa Husada Tarigan ◽  
Hotlan Siagian ◽  
Ferry Jie
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Firm Performance ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Green Supply Chain Management ◽  
Green Supply Chain ◽  
Chain Management ◽  
Supplier Integration ◽  
Internal Integration

This study investigates the impact of enhanced enterprise resource planning (ERP) on firm performance through green supply chain management, supplier integration, and internal integration. The population is the manufacturer domiciled in East Java, Indonesia, which has implemented ERP and been certified by the International Organization for Standardization (ISO) in the environmental management system. Data collection used a questionnaire designed with the five-point Likert scale. Of 243 manufacturers, 150 questionnaires were distributed, and 135 questionnaires are considered valid for analysis. Data analysis used smart PLS software. The result indicated that all eight predetermined hypotheses were supported. Enhanced ERP affects supplier integration, internal integration, and green supply chain management. Internal integration affects green supply chain management and firm performance. Supplier integration affects green supply chain management and firm performance. Green supply chain management affects firm performance. An interesting finding is that green supply chain management, internal integration, and supplier integration mediate the effect of enhanced ERP on firm performance. This study’s novelty lies in the research model that analyzes the relationship between the four constructs simultaneously with the green supply chain management, internal integration, and supplier integration as a mediating variable. The research provides an insight for the manager on how to improve the firm performance in supply chain management. This study could also contribute to the current research in supply chain management.

scholarly journals The Direct and Indirect Effect of Enterprise Resource Planning System Implementation on Firm Performance through the Organizational Capabilities as a Mediator

2019 ◽  
Vol 8 (5C) ◽  
pp. 588-597
Keyword(s):  
Firm Performance ◽  
Enterprise Resource Planning ◽  
Resource Planning ◽  
Business Environment ◽  
Organizational Capabilities ◽  
Planning System ◽  
Technological Advancement ◽  
Manufacturing Companies ◽  
System Implementation ◽  
Erp System

In the midst of rapidly changing business environment and technological advancement, ERP becomes the solution for companies to improve efficiency and effectiveness by integrating existing system thus that companies can increase their performance. Using RBV approach, companies can properly manage their resources through the organizational capabilities also play an important role in improving firm performance. This paper aims to examine the effect of ERP system implementation on firm performance both directly and indirectly through the organizational capabilities as intervening variable at manufacturing companies listed on Indonesia Stock Exchange period 2013-2017 which consists of 100 samples of ERP Adopters and Non-Adopters. The conceptual model in this study tested and analyzed using PLS-based SEM. The results showed that the implementation of ERP system has significant effect on firm performance and organizational capabilities. Organizational capabilities also have significant effect on firm performance. In addition, organizational capabilities have proven to mediate the relationship between ERP system and firm performance. This shows that the implementation of ERP system makes the information system to be integrated thus it enable companies to be more efficient and will affect the organizational capabilities in maximizing the utilization of company resources that ultimately can improve the firm performance.

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