Bagaimana kualitas informasi keuangan uang muka operasional setelah implementasi Enterprise Resource Planning (ERP)

Main Article Content

Fulki Fathurrahman

Abstract

This study aims to determine how the effect of enterprise resource planning (ERP)
implementation on quality financial information at PT Pupuk Kujang. This research is
based on business changes due to increased competition which is marked by the needs of
the company and related internal parties who are the perpetrators of ERP implementation
in the development of the company's business activities, and also against the background
of the implementation of an ERP system that produces inaccurate information. This
research was conducted using quantitative methods with a survey approach. The data
collected came from questionnaires distributed to 63 respondents in related departments
including accounting, finance, human resources (HR), marketing, sales facilities, retail
sales, planning and promotion, industrial and general education and training. The results
obtained indicate that ERP implementation can affect the quality of financial information
through good implementation stages, supported by quality hardware and good human
resources. However, there are also other factors that are not discussed in this study and
have an influence on the quality of financial information.

Article Details

How to Cite
Fathurrahman, F. (2022). Bagaimana kualitas informasi keuangan uang muka operasional setelah implementasi Enterprise Resource Planning (ERP). Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(8), 3260–3278. https://doi.org/10.32670/fairvalue.v4i8.1289
Section
Articles

References

Arikunto , Suharsimi. 2000. Metode Penelitian Bisnis. Bandung: CV. Alfabeta.

Azwar, Saifuddin. 2007. Reliabilitas dan Validitas. Yogyakarta : Pustaka Pelajar.

Dhewanto, Wawan. 2007. ERP Enterprise Resource Planning Menyelaraskan Teknologi Informasi

dengan Strategi Bisnis. Bandung : Informatika.

Fanani, Zaenal. 2009. Kualitas Pelaporan Keuangan: Berbagai Faktor Penentu Dan Konsekuensi

Ekonomis, Jurnal Akuntansi dan Keuangan Indonesia. 6: 20-45.

Gaspersz, Vincent. 2007. Total Quality Manajemen. PT Gramedia Pustaka

Hall, James. A. 2011. Accounting Information System. 7th Edition. USA. Salemba Empat. JakartaHarahap, Sofyan Safri. 2006. Teori Akuntansi. Jakarta : Raja Grafindo Persada

Horngren, Charles. 2003. Pengantar Akuntansi Manajemen jilid 1. Jakarta : Erlangga.

Husada, Zeplin Jiwa. 2003. Jurnal Analisa Impelementasi Enterprise Resource Planning pada

Perusahaan.

Ikatan Akuntan Indonesia. (2012). Standar Akuntansi Keuangan. Jakarta: Salemba Empat

James E, Hunton. 2005. The Reaction of Financial Analysts toEnterprise Resource Planning (ERP)

Implementation Plans. (Online) (Diakses 20 Juli 2017) Tersedia di World Wibe Web:

http://papers.ssrn.com.

Jogiyanto, HM. 2002. Analisis dan Desain Sistem Informasi. Yogyakarta : Andi.

Jogiyanto, MH. 2008. Metodologi Penelitian Sistem Informasi. Yogyakarta : Andi.

Joseph F, Brazel. 2005. The Effect of ERP System Implementations on the Usefulness of Accounting

Information. (Online) (Diakses 20 Juli 2017) Tersedia di World Wibe Web:

http://papers.ssrn.com.

Mahyar Amini. 2013. Review Paper: Critical Success Factors for ERP Implementation, International

Journal of Information Technology & Information Systems. Vol 5, Issue 16. (Online) (Diakses

Juli 2017) Tersedia di World Wibe Web: http://papers.ssrn.com.

Nazir, Moch. 2009. Metode Penelitian. Bogor : Ghalia Indonesia.

Sudirman. 2011. Pengaruh Implementasi Sistem ERP terhadap Kualitas Informasi Akuntansi

Sugiyono. 2014. Metode Penelitian Bisnis. Cetakan kedua belas. Bandung : CV. Alfabeta.

Sugiyono. 2008. Metode Penelitian Administrasi. CV Alfabeta. Bandung

Sujarweni, V. Wiratna. 2014. Metode Penelitian: Lengkap, Praktis, dan Mudah Dipahami.

Yogyakarta: Pustaka Baru Press.

Susanto, Azhar. 2008. Sistem Informasi Akuntansi. Lingga Jaya. Bandung.

Suwardjono. 2005. Teori Akuntansi Perekayasaan Pelaporan Keuangan. Edisi Ketiga. BPFE.

Yogyakarta.

Widjaya, Iwan Kurniawan. (2012). Enterprise Resource Planning. Graha ilmu, Yogyakarta.

Titis Restu Winahyu. 2005. Analisis Faktor-Faktor Penentu Keberhasilan dalam Implementasi Paket

Sistem Enterprise Resource Planning (ERP) untuk Mencapai Keunggulan Bersaing Perusahaan.

Unversitas Diponegoro. Semarang.

Uram, Michael. 2008. Journal Enterprise Solution

Wijaya, Santo F. 2013. Esensi dan Penerapan ERP dalam Bisnis. Graha Ilmu. Yogyakarta.

https://www.google.com/Jurnal+Yenti+Afrita&ie=utf-8&oe=utf-8&client

sasmoyo.blogstudent.mb.ipb.ac.id/2010/07/21/no-4-enterprice-resource-planning-erp-danimplementasi-sistem-informasi-berbasis-erp/

Turbit,N., 2005. ERP Implementation-The Traps, URL:

http://www.projectperfect.com.au/downloads/Info/infoerp_imp.pdf, diakses 25 November 2010.