Work

Penerapan sistem enterprise resource planning: Dampak terhadap kinerja keuangan perusahaan

Year: 2017

Type: article

Abstract: This study aims to investigate the impact of implementation of Enterprise Resource Planning (ERP) system toward company’s financial performance. The companys 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 companys 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.

Source: Jurnal Akuntansi & Auditing Indonesia

DOI: 10.20885/jaai.vol21.iss1.art1

Authors: Cornelia Endra Kristianti, Didi Achjari

Institution: Universitas Gadjah Mada

Language: English

Topic: ERP Systems Implementation and Impact

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: gold

Estimated APC paid: $131