Evaluation of the Effectiveness of the Implementation of the Enterprise Resource Planning (ERP) System on the Financial Reporting Process of PT Telecommunications Company
Abstract
This study aims to evaluate the effectiveness of the ERP system implemented at PT ABC, one of the largest telecommunications companies in Indonesia. This evaluation is important to ensure the ERP system provides optimal benefits for the company. This research uses a qualitative method with triangulation analysis through interviews with 5 resource persons and document analysis related to ERP. The Delone and Mclean model is used to assess system effectiveness based on five main aspects: System Quality, Information Quality, Service Quality, User Satisfaction, and Net Benefit. The results showed that the ERP system at PT ABC was effective in the aspects of System Quality, Information Quality, User Satisfaction, and Net Benefit. However, the Service Quality aspect still needs to be improved through further training. The advantage of this research is a comprehensive approach that assesses ERP effectiveness not only from the technical side, but also user satisfaction and business benefits.
Keywords: Enterprise Resource Planning (ERP); Delone and Mclean; Financial Report; Information System.
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References
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Singh, S., Singh, S., & Misra, S. C. (2023). Post-implementation challenges of ERP system in pharmaceutical companies. International Journal of Quality and Reliability Management, 40(4), 889–921. https://doi.org/10.1108/IJQRM-10-2020-0333
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Yakubu, M. N., & Dasuki, S. I. (2018). Assessing eLearning systems success In Nigeria: An application of the Delone And Mclean information systems success model. Journal of Information Technology Education: Research, 17, 183–203. https://doi.org/10.28945/4077
Yulisetiarini, D., & Prahasta, Y. A. (2019). The Effect Of Price, Service Quality, Customer Value, And Brand Image On Customers Satisfaction Of Telkomsel Cellular Operators In East Java Indonesia. www.ijstr.org
Aini, S. S. (2023). Evaluasi Implementasi Enterprise Resource Planning (ERP) Terhadap Peningkatan Kinerja Proses Bisnis Pengelolaan Biaya Usaha pada Salah Satu Perusahaan Konstruksi dan Infrastruktur Indonesia. URI: https://lontar.ui.ac.id/detail?id=9999920528622&lokasi=lokal
Ardiyanti, A., & Wilasittha, A. A. (2023). Implementasi Sistem Enterprise Resource Planning (ERP) Berbasis Odoo pada Start Up Bidang Fashion. 3(1).
Bravo, E. (2022). Understanding ERP post-implementation continuous learning: Exploring the moderating role of age. Issues in Information Systems, 23(1), 38–52. https://doi.org/10.48009/1_iis_2022_104
Cresswell, J. (2013). Qualitative inquiry & research design: Choosing among five approaches (3rd ed). (3rd ed.). SAGE.
De Silva, S., & Withanaarachchi, A. (2023). Success Factors for the Effective Usage of an ERP System in the Post Implementation Period; Case of Sri Lankan Firms. Proceedings - International Research Conference on Smart Computing and Systems Engineering, SCSE 2023. https://doi.org/10.1109/SCSE59836.2023.10215009
Dwivedi, Y. K., Wade, M. R., & Schneberger, S. L. (2011). Integrated Series in Information Systems Volume 28 Series Editors. German: Springer New York. http://www.springer.com/series/6157
El Haouat, Z., Essalih, S., Bennouna, F., Ramadany, M., & Amegouz, D. (2024). Environmental optimization and operational efficiency: Analysing the integration of life cycle assessment (LCA) into ERP systems in Moroccan companies. Results in Engineering, 22. https://doi.org/10.1016/j.rineng.2024.102131
Elbahri, F. M., Al-Sanjary, O. I., Naif, Z. A., Ali, M. A. M., Ibrahim, O. A., & Mohammed, M. N. (2019). Difference Comparison of SAP, Oracle, and Microsoft. https://doi.org/https://doi.org/10.1109/CSPA.2019.8695976
Fathurohman, A., & Legowo, N. (2023). Analisis Faktor-Faktor Kesuksesan Penerapan Enterprise Resource Planning (ERP) Menggunakan Model Delone and Mclean. Management Studies and Entrepreneurship Journal, 4(2), 2143–2159. http://journal.yrpipku.com/index.php/msej
Genia, V., Eitiveni, I., Tirtayasa, M. R., Wibowo, W. S., Nugraha, T. F., & Nabarian, T. (2023). UNRAVELING THE KEY FACTORS OF SUCCESSFUL ERP POST IMPLEMENTATION IN THE INDONESIAN CONSTRUCTION CONTEXT. Interdisciplinary Journal of Information, Knowledge, and Management, 18, 513–545. https://doi.org/10.28945/5177
Harun, A., Istaniah, Zulfina, M. E., Indrijawati, A., & Irdam, M. (2024). Implementasi Sistem ERP terhadap Kinerja Bisnis: Pendekatan Literatur review. JRR. https://doi.org/10.47647/jrr
Hikariati, Y. (2012). Identifikasi Risiko Terhadap Penerapan Sistem Enterprise Resource Planning (ERP) pada Tahap Pascaimplementasi di PT INDOFARMA TBK. https://lib.ui.ac.id/detail.jsp?id=20333424
Irfandi, M. A. (2020). Analisis Faktor Penentu Kesuksesan pada Implementasi Sistem ERP di Perusahaan PT. XYZ Menggunakan Framework Delone & Mclean. URI: https://lib.ui.ac.id/detail?id=9999920531142&lokasi=lokal
Ismail, M. F., Sari, N. R., & Farild, M. (2022). Meningkatkan Kualitas Penyajian Laporan Keuangan Melalui Sistem Informasi Akuntansi Berbasis ERP-SAP. Study of Scientific and Behavioral Management (SSBM),. https://doi.org/https://doi.org/10.24252/(ssbm).v3i4.34241
Kariyawasam, A. H. N. (2019). A Study of Post-Implementation Management Techniques of an ERP System and the Financial Perfromance. IOSR Journal of Economics and Finance, 10, 41–46. https://doi.org/10.9790/5933-1004014146
KEMENKOINFO. (2024). Satu Dekade Pembangunan Digital Indonesia. https://aptika.kominfo.go.id/wp-content/uploads/2024/11/SATU-DEKADE-PEMBANGUNAN-DIGITAL-INDONESIA.pdf
Kumar, M., Garg, A., & Kumar, A. (2021). Critical Factors of Post Implementation of ERP in Higher Education Systems Survey Review. IOP Conference Series: Materials Science and Engineering, 1149(1), 012017. https://doi.org/10.1088/1757-899x/1149/1/012017
Lutfi, A. (2023). Factors affecting the success of accounting information system from the lens of DeLone and McLean IS model. International Journal of Information Management Data Insights, 3(2). https://doi.org/10.1016/j.jjimei.2023.100202
Mahmood, F., Khan, A. Z., Shah, S. A., & Adil, M. (2023). Post ERP implementation issues and challenges: exploratory case studies in the context of Saudi Arabia. Kybernetes. https://doi.org/10.1108/K-06-2022-0914
Motsielwa, U. (2020). Investigating the challenges during the post-implementation stage of an ERP system at an FMCG company.
Nugroho, M. H. (2023). Evaluasi Penerapan Enterprise Resource Planning Pada Proses Pelaporan Keuangan Rumah Sakit XYZ. URI: https://lib.ui.ac.id/m/detail.jsp?id=9999920519184&lokasi=lokal
Porter, M. E. (1991). Towards a dynamic theory of strategy. Strategic Management Journal, 12(2 S), 95–117. https://doi.org/10.1002/smj.4250121008
Rahman, F. (2018). Evaluasi Penerapan Enterprise Resoursces Planning (ERP) terhadap Penyajian Laporan Keuangan (Studi Kasus di PT Surya Citrea Televisi). KREATIF, 6(3). https://www.google.com/search?q=Integrasi+Informasi+melalui+
Romney, M. B., Steinbart, P. J., Summers, S. L., & Wood, D. A. (2021). Accounting Information Systems 15Edition (15th ed.). Pearson Education.
Septian, A. (2014). Peranan Budaya organisasi dalam Implementasi Enterprise Resource Planning: Studi kasus Perusahaan Keluarga PT ABC.
Singh, S., Singh, S., & Misra, S. C. (2023). Post-implementation challenges of ERP system in pharmaceutical companies. International Journal of Quality and Reliability Management, 40(4), 889–921. https://doi.org/10.1108/IJQRM-10-2020-0333
Siregar, T., Puspitasari, W., & Saputra, M. (2022). ERP in Indonesia SMEs: a Study for Post Implementation Evaluation from User’s Perspective Acceptance. 9th International Conference on ICT for Smart Society: Recover Together, Recover Stronger and Smarter Smartization, Governance and Collaboration, ICISS 2022 - Proceeding. https://doi.org/10.1109/ICISS55894.2022.9915088
Yakubu, M. N., & Dasuki, S. I. (2018). Assessing eLearning systems success In Nigeria: An application of the Delone And Mclean information systems success model. Journal of Information Technology Education: Research, 17, 183–203. https://doi.org/10.28945/4077
Yulisetiarini, D., & Prahasta, Y. A. (2019). The Effect Of Price, Service Quality, Customer Value, And Brand Image On Customers Satisfaction Of Telkomsel Cellular Operators In East Java Indonesia. www.ijstr.org
Published
2025-01-02
How to Cite
MADUKARA, Surya; MITA, Aria Farah.
Evaluation of the Effectiveness of the Implementation of the Enterprise Resource Planning (ERP) System on the Financial Reporting Process of PT Telecommunications Company.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 2, jan. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/122023>. Date accessed: 09 mar. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i02.p04.
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