文章基本信息

标题：Penerapan sistem enterprise resource planning: dampak terhadap kinerja keuangan perusahaan
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作者：Cornelia Endra Kristianti ; Didi Achjari
期刊名称：Jurnal Akuntansi & Auditing Indonesia
印刷版ISSN：1410-2420
电子版ISSN：2528-6528
出版年度：2017
卷号：21
期号：1
页码：1-11
DOI：10.20885/jaai.vol21.iss1.art1
出版社：Jurnal Akuntansi & Auditing Indonesia
摘要：This study aims to investigate the impact of implementation of Enterprise Resource Planning (ERP) system toward company’s financial performance. The company's 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 company's 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.
其他摘要：This study aims to investigate the impact of implementation of Enterprise Resource Planning (ERP) system toward Â companyâ€™s financial performance. The company's 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 company's 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 companyâ€™s profitability after the implementation .
关键词：Enterprise Resource Planning (ERP); kinerja keuangan perusahaan; sistem informasi akuntansi; labor productivity (LP); Return on Assets (ROA); Net Profit Margin (NPM); Account Receivable Turnover (ART); dan inventory turnover (IT).
其他关键词：Enterprise Resource Planning (ERP); kinerja keuangan perusahaan; sistem informasi akuntansi;labor productivity (LP); Return on Assets (ROA); Net Profit Margin (NPM); Account Receivable Turnover (ART); dan inventory turnover (IT)