Dampak Implementasi Enterprise Resource Planning (ERP) Pada Kinerja Keuangan: Pendekatan Resources Based View

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. ======================================================================================================= 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: 15 Oct 2019 06:55
URI: http://repository.its.ac.id/id/eprint/71191

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