MODEL MEDIASI ERP, SPM, SCM DAN KINERJA PERUSAHAAN

  • Muhammad Nawawi Universitas Sultan Ageng Tirtayasa

Abstract

The purpose of this study is to provide empirical evidence and analyze the effect of the implementation of enterprise resources planning (ERP) on firm  performance. This study is an empirical study on manufacturing companies that implement ERP systems in Banten, Jakarta and West Java. Specifically, this study tested the mediating effect of management control systems formal and management control systems informal as well as the supply chain management (SCM) on the relationship between ERP and firm performance.The empirical analysis in this study is based on primary data obtained from a survey of 100 manufacturing companies with 78 respondents, or response rate of 39.00%. This research was conducted by the method of approach to structural equation modeling (SEM) with testing tools using partial least squares (PLS). Overall, these findings indicate that the control system either formal or informal management does not mediate the effect of ERP implementation on firm performance. Supply chain management partially mediates the effect of ERP on firm performance. The study also found a significant relationship between financial performance and non-financial companies. The results of this study indicate that the implementation of enterprise resources planning resulted in improved performance of the company in the long run, and supply chain management helps companies achieve performance improvement company in the future.

Keyword: ERP, MCS formal, MCS informal, SCM, Firm performance.

References

Akkermans, H.A., Bogerd, P., Yucesan, E., & Wassenhove, L.N. 2003. “The Impact Of ERP On Supply Chain Management: Exploratory Findings From A European Delphi Study”. European Journal of Operational Research. Vol. 146, pp. 284-301.

Akyuz, G.A. and Rehan, M. 2008 “Requirements For Forming An ‘e-supply chain’”. International Journal of Production Research. Vol. 47, pp. 1-23.

Anthony, R dan Govindarajan, V. 2005. Management Control Systems. Buku Satu, Edisi Ke-Sebelas. Penerbit Salemba Empat, Jakarta.

Arnold, Vicky. 2006. “Behavioral Research Opportunities: Understanding The Impact Of Enterprise Systems”. International Journal of Accounting Information Systems. Vol. 7, pp.7-17.

Bose, I., Raktim, P and Ye, A. 2008. “ERP and SCM Systems Integration: The Case Of A Valve Manufacturer In China”. Information & Management. Vol. 45, pp. 233-241.

Chapman, C and Kihn Lili-Anne. 2009. “Information System Integration, Enabling Control And Performance”. Accounting Organization Society. Vol. 34, pp. 151-169.

Chenhall, R and Morris, D. 1995. “Decision And Communication Processes And Management Accounting Systems In Entrepreneurial And Conservative Business Organizations”. Omega. Vol. 23, pp. 485-497.

Davenport, Thomas. 1998. “Putting The Enterprise In To The Enterprise System”. Harvard Business Review Juli-August. Pp. 1-10.

Dechow, N and Mouritsen, J. 2005. “Enterprise Resource Planning Systems, Management Controland Thequest For Integration”. Accounting Organization Society, Vol. 30, pp. 691-733.

Ghozali, Imam. 2011. Structural Equation Modeling, Metode Alternatif dengan Partial Least Square (edisi ketiga). Badan Penerbit: Universitas Diponegoro, Semarang.

Granlund, Markus and Malmi, Teemu. 2002. “Moderate Impact Of Erps On Management Accounting: A Lag Or Permanent Outcome”. Management Accounting Research. Vol. 13, pp. 299–321.

Granlund, Markus. 2007. “On The Interface Between Management Accounting And Modern Information Technology - A Literature Review And Some Empirical Evidence”. Working Paper SSRN.

Hair, J., W. Black, B. Babin, and R. Anderson. 2010. Multivariate Data Analysis: A Global Perspective (7th edition). New Jersey: Pearson.

Hunton, J., Lippincott, B., and Reck, J. 2003. “Enterprise resource planning systems: comparing firm performance of adopters and non-adopters”. International Journal of Accounting Information Systems. Vol. 4, pp.165-184.

HassabElnaby, H., Hwang, W. and Vonderembse, M. 2012. “The Impact of ERP Implementation on Organizational Capabilities and Firm Performance”. Benchmarking: An International Journal. Vol. 19, pp 618-633.

Hendricks, K.B. Singhal, V.R & Strattman, J.K. 2007. The Impact Of Enterprise Systems On Corporate Performance: A Study Of ERP, SCM, And CRM System Implementations. Journal of Operation Management. Vol. 25, pp. 65-82.

Indrajit, R dan Djokopranoto, R. 2006. Konsep Manajemen Supply Chain (Strategi Mengelola Manajemen Rantai Pasokan Perusahaan Modern Di Indonesia). Penerbit: Grasindo, Jakarta.

Kallunki Juha-Pekka., Laitinen Erkki K., & Silvola, Hanna. 2011. “Impact Of Enterprise Resource Planning Systems On Management Control Systems And Firm Performance”. International Journal of Accounting Information Systems. Vol. 12, pp. 20-39.

Malmi, Teemu and Brown, David. 2008. “Management Control Systems As A Package - Opportunities, Challenges And Research Directions”. Management Accounting Research. Vol 19, pp. 287–30

Mardiyah dan Gudono. 2001. “Pengaruh Ketidakpastian Lingkungan dan Desentralisasi terhadap Karakteristik Sistem Akuntansi Manajemen”. Jurnal Riset Akuntansi Indonesia, Vol. 4, No. 1, hal. 1-30.

Merchant K. A and Otley, D. 2007. “A review of the literature on control and accountability”. Handbook of Management Account Research. Elsevier Press.

Nicolaou, Anders. 2004a. “Firm Performance Effects In Relation To The Implementation And Use Of Enterprise Resource Planning Systems”. Journal of Information Systems. Vol. 18, pp. 79-105.

Nicolaou, Anders and Bhattacharya, Somnath. 2006. “Organizational Performance Effects Of Erp Systems Usage: The Impact Of Post-Implementation Changes”. International Journal of Accounting Information Systems. Vol. 7, pp. 18-35.

Nicolaou, Anders. 2008. “Research Issues On The Use of ERPS In Interorganizational Relationship”. International Journal of Accounting Information Systems. Vol. 9, pp. 216-226.

Nicolaou, Anders and Bhattacharya, Somnath. 2008. “Sustainability Of Erps Performance Outcomes: The Role Of Post-Implementation Review Quality”. International Journal of Accounting Information Systems. Vol. 9, pp. 43–60.

Poston, R and Grabski, S. 2001. “Financial Impacts Of Enterprise Resource Planning Implementations”. International Journal of Accounting Information Systems. Vol. 2, pp. 271-294.

Ratmono, D dan Sholihin, M. 2014. Analisis SEM-PLS Dengan WarpPLS 3.0. Penerbit: Andi, Jogjakarta.

Rom, Anders and Rohde, Carsten. 2007. “Management Accounting And Integrated Information Systems: A Literature Review”. International Journal of Accounting Information Systems. Vol. 8, pp. 40-48.

Rose, J and Kraemmergaard, P. 2006. “Erp Systems And Technological Discourse Shift: Managing The Implementation Journey”. International Journal of Accounting Information Systems. Vol. 7, pp. 217–237.

Said, A., HassabElnaby, H and Wier, B. 2003. “An Empirical Investigation of the Performance Consequences of Nonfinancial Measures”. Journal Of Management Accounting Research. Vol. 15, pp. 193–223.

Shang, Shang and Seddon, Peter. 2002. “Assessing And Managing The Benefits Of Enterprise Systems: The Business Manager's Perspective”. Information Systems Journal. Vol. 12, pp. 271–299.

Simons, Robert. 1990. “The Role Of Management Control Systems In Creating Competitive Advantage: New Perspectives”. Accounting, Organizations and Society. Vol. 15, pp. 127-143.

Su, Yi-fen and Yang, Chyan. 2009. “The Relationship Between Benefits Of ERP Systems Implementation And Its Impacts On Firm Performance Of SCM”. Journal of Enterprise Information Management. Vol. 22, pp. 722-752.

Thomas, W.S., Baab, D and Spillan, J.E. 2012. “The Importance Of Culture Change And Change Management In Successful Implementation Of Enterprise Resource Planning Systems”. Mountain Plains Journal of Business and Economics. Vol. 13, pp. 17-41.

Trott, P and Hoecht, A. 2004. “Enterprise Resource Planning and the Price of Efficiency: The Trade Off Between Business Efficiency and the Innovative Capability of Firms”. Technology Analysis & Strategic Management, Vol. 16, pp. 367–379.

Tsai, W., Chen, S., Hwang, E.T. and Hsu, J. 2004. “A Study Of Impact Of Business Process On The ERP System Effectiveness”. International Journal Of Business Management, Vol. 5 No. 9, pp. 26-37.

Velcu, Oana. 2007. “Eploring the Effect of ERP System on Organizational Performance”. Industrial Management & Data Systems. Vol. 107, pp. 1316-1334.

Venkatraman, N., & Ramanujam, V. 1986. “Measurement of Business Performance in Strategy Research: A Comparison of Approaches”. Academy of Management Review, 11, 801-814.

Wahyono, Teguh. 2004. Sistem Informasi (Konsep Dasar, Analisis, Desain dan Implementasi). Graha Ilmu: Yogyakarta.

Widener, S.K. 2007. “An Empirical Analysis of The Levers Of Control Framework”. Accounting Organization Society. Vol. 32, pp. 757-788.

Wier B, Hunton J, Hassab Elnaby HR. 2007. Enterprise resource planning systems and non-financial performance incentives: the joint impact on corporate performance. International Journal of Accounting Information Systems. Vol. 8, pp. 165–190.

Published
2020-09-12
How to Cite
Nawawi, M. (2020). MODEL MEDIASI ERP, SPM, SCM DAN KINERJA PERUSAHAAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 4(3), 357-378. https://doi.org/10.31955/mea.v4i3.427