Kurniawati, Melati (2015) Dampak Implementasi Enterprise Resource Planning (ERP) Pada Kinerja Keuangan: Pendekatan Resources Based View. Masters thesis, Institut Technology Sepuluh Nopember.
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Abstract
Enterprise systems merupakan pilihan investasi teknologi yang penting
untuk manajer operasi. Umumnya, perusahaan yang memilih investasi teknologi
menginginkan terciptanya competitive advantage sehingga dapat meningkatkan
kinerja perusahaan. Salah satu teknologi yang telah digunakan oleh banyak
perusahaan adalah Enterprise Resource Planning (ERP). Keunggulan dari ERP
adalah dapat memberikan dukungan proses bisnis, arus informasi, pelaporan, dan
analisa data perusahaan dalam skala besar. Selain itu sistem ERP dapat
meningkatkan image perusahaan dan competitive advantage. Dalam
mengembangkan competitive advantage yang berkelanjutan dapat digunakan
pendekatan Resource Base View (RBV) yang mengasumsikan perusahaan
mengelola sumber daya yang dimilikinya sesuai dengan kapabilitas perusahaan.
Dalam penelitian ini kapabilitas perusahaan yang dimaksud mencakup kapabilitas
operasi, kapabilitas pemasaran, dan kapabilitas keuangan. Tujuan penelitian ini
untuk menganalisis pengaruh implementasi ERP terhadap kinerja keuangan
secara langsung maupun secara tidak langsung melalui kapabilitas perusahaan
pada perusahaan manufaktur di Indonesia. Hipotesa dalam penelitian ini diuji
menggunakan data laporan keuangan 120 perusahaan dengan Structural Equation
Model - Partial Least Squares (SEM – PLS). Hasil dari penelitian ini
menunjukkan tidak terjadi hubungan langsung antara implementasi ERP dengan
kinerja keuangan. Kapabilitas perusahaan menjadi variabel mediasi antara
implementasi ERP dengan kinerja keuangan. Implementasi ERP akan memiliki
pengaruh yang kuat terhadap kinerja keuangan dengan adanya mediasi dari
kapabilitas perusahaan.
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Enterprise systems is an important technological investment choice for
operations managers. Generally, companies that choose technology investments
want to create a competitive advantage that can improve the performance of the
company. One technology that has been used by many companies are Enterprise
Resource Planning (ERP). The advantages of ERP is that it can provide support to
business processes, information flows, reporting, and analysis of corporate data on
a large scale. In addition, ERP systems can enhance the corporate value and
competitive advantage. To develop a sustainable competitive advantage can use
Resource Base View (RBV) approach, where RBV assumes that the company
manages its resources according to the capability of the company. In this study,
which is defined as the capability of the company is operating capability,
marketing capability and financial capability. The purpose of this study was to
analyze whether the ERP implementation has a significant relationship to the
financial performance considering the existance of organizational capability of
enterprise level in manufacturing companies in Indonesia. Hypothesis in this
study were tested using financial statement data of 120 companies with Structural
Equation Model - Partial Least Squares (SEM - PLS). Results from this study
showed weren’t direct relationship between ERP implementation with financial
performance. In this study, the capability of the company is a mediating variable
between ERP implementation and financial performance. ERP implementation
will have a strong influence on the financial performance with the mediation of
the capability of the company.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | RTI 658.152 Kur d |
| Uncontrolled Keywords: | Implementasi ERP, Kapabilitas Perusahaan, Kinerja Keuangan, RBV, SEM – PLS. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD30.28 Planning. Business planning. Strategic planning. |
| Divisions: | Faculty of Industrial Technology > Industrial Engineering > 26101-(S2) Master Thesis |
| Depositing User: | Mr. Tondo Indra Nyata |
| Date Deposited: | 15 Oct 2019 06:55 |
| Last Modified: | 10 May 2024 02:06 |
| URI: | http://repository.its.ac.id/id/eprint/71191 |
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