DAMPAK PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Keywords:
enterprise resource planning (ERP), company's financial performance, return on assets (ROA), current ratio (CR), debt to equity ratio (DER)Abstract
This research aims to identify and analyse differences in financial performance seen from the return on assets (ROA), current ratio (CR), and debt to equity ratio (DER) before and after the implementation of enterprise resource planning (ERP). This research is a quantitative research, in which the data was obtained from the annual financial statements contained on the company's official website, the official website of the Indonesia Stock Exchange (IDX), the official website of idn financials and the official website of the The Indonesia Capital Market Institute (TICMI). The sample used in this research was determined using purposive sampling, so that there were a sample of 30 manufacturing companies listed on the IDX that had implemented the ERP system in the 2003-2017 period. Data were analyzed by comparing various ratios over the three years before and the three years after ERP system implemantation. The results of this research indicate that there is no significant difference in financial performance seen from the return on assets (ROA) and current ratio (CR), but there is significant different from debt to equity ratio (DER) between before and after ERP implementation.
References
Ani, Y. N., & Yunita, I. (2015). Analisis Perbandingan Kinerja Keuangan Sebelum dan Setelah Penerapan Enterprise Resource Planning (ERP) Pada Bank Central Asia, TBK Dan Bank Negara Indonesia, TBK Periode Tahun 2001-2009.
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99-.
Gattiker, T. F., & Goodhue, D. L. (2005). What Happens after ERP Implementation: Understanding the Impact of Interdependence and Differentiation on Plant-Level Outcomes. MIS Quarterly, 29(3), 559–585. https://doi.org/10.2307/25148695
Hapsari, D. P. (2019). Pengaruh Enterprise Resource Planning terhadap Kinerja Keuangan Perusahaan. Owner, 3(2), 108.
Hunton, J. E., Lippincott, B., & Reck, J. L. (2003). Enterprise resource planning systems: Comparing firm performance of adopters and nonadopters. International Journal of Accounting Information Systems, 4(3), 165–184.
Ince, H., Imamoglu, S. Z., Keskin, H., Akgun, A., & Efe, M. N. (2013). The Impact of ERP Systems and Supply Chain Management Practices on Firm Performance: Case of Turkish Companies. Procedia-Social and Behavioral Sciences, 99, 1124–1133. https://doi.org/10.1016/j.sbspro.2013.10.586
James A. Hall. (2016). Accounting Information Systems (9th ed.). Cengage Learning.
Kadir. (2019). Statistika Terapan Konsep. Contoh dan Analisis Data dengan Program SPSS/Lisrel dalam Penelitian (3rd ed.). PT. Raja Grafindo Persada.
Khawarizmi, M. (2018). Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Implementasi Enterprise Resource Planning (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI). 489(20), 313–335.
Kristianti, C. E., & Achjari, D. (2017). Penerapan sistem enterprise resource planning: Dampak terhadap kinerja keuangan perusahaan. Jurnal Akuntansi & Auditing Indonesia, 21(1), 1–11.
Kuo, C. (2014). Effect of Enterprise Resource Planning Information System on Business Performance: An Empirical Case of Taiwan. Journal of Applied Finance and Banking, 4(2), 1–19.
Kurniawati, M., Gunarta, I. K., & Baihaqi, I. (2015). Dampak Implementasi Enterprise Resource Planning (ERP) Pada Kinerja Keuangan: Pendekatan Resources Based View. Jurnal Manajemen Teknologi, 1–9.
Mabert, V. A., Soni, A., & Venkataramanan, M. A. (2000). Enterprise Resource Planning Survey OF U.S. Manufacturing Firms.
Marsono, I. H. D. (2011). Perbandingan Kinerja Keuangan Perusahaan Yang Menerapkan Sistem ERP dan Perusahaan Yang Tidak Menerapkan Sistem ERP.
O’Brien, J. A., & Marakas, G. M. (2010). Management Information System (fifteenth). McGraw-Hill/Irwin.
Rektiani, A., Rahayu, S., & Siska Priyandani Yudowati. (2017). Kinerja Keuangan dan Kapabilitas Perusahaan Sebelum dan Sesudah Implementasi Enterprise Resource Planning (ERP) (Studi Pada Perusahaan Manufaktur Pengguna Enterprise Resource Planning Yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2016). 4(3), 2830–2837.
Rini, W. F., & Febriani, D. (2017). Dampak Implementasi Enterprise Resources Planning (ERP) Atas Pengaruh Profitabilitas Terhadap Nilai Perusahaan. Jurnal ASET (Akuntansi Riset), 9(1), 15. https://doi.org/10.17509/jaset.v9i1.5254
Sampe, Y. (2010). Analisis Pengaruh Rasio Keuangan terhadap Perubahan Kinerja Perusahaan: Studi Empiris pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia. Universitas Sanata Dharma Yogyakarta.
Shang, S., & Wu, T.-L. (2005). A Model for Analyzing Organizational Performance of ERP Systems from a Resource-Based View. 2nd International Conference on Enterprise Systems and Accounting (ICESAcc’05), 11–12.
Siregar, S. (2017). Metode Penelitian Kuantitatif (4th ed.). Kencana.
Sukamulja, S. (2019). Analisis Laporan Keuangan sebagai Dasar Pengambilan Keputusan Investasi. Andi.
Wibisono, S. (2005). Dampak Implementasi Sistem ERP Terhadap Manajemen Laba dan Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pengguna SAP yang Terdaftar di BEI). X(3), 123088.
Widiyanti, S. (2013). Kesuksesan Dan Kegagalan Implementasi Enterprise Resource Planning (ERP) Pada Perusahaan Dan Contoh. 1–26.
Zhang, H., & Zheng, H. (2019). An Empirical Study on the Impact of ERP Implementation on the Performance of Listed Companies. Journal of Physics: Conference Series, 1213(5), 1–5. https://doi.org/10.1088/1742-6596/1213/5/052103
Zhang, L., Huang, J., & Xu, X. (2012). Impact of ERP Investment on Company Performance: Evidence from Manufacturing Firms in China. Tsinghua Science and Technology, 17(3), 232–240. https://doi.org/10.1109/TST.2012.6216752
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Journal of Accounting, Management and Islamic Economics
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract Views: 9
| 
File Downloads: 10
