S. Makesh
SRM Institute of Science and Technology (S&H)

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ERP Inventory Module Rollout and Stock Record Accuracy across Inventory Units at Polytron’s Sayung Plant: A Difference-in-Differences Study Mahmood Anwar; S. Makesh; Setyoningsih Wibowo; C. Tri Widiastuti
Data : Journal of Information Systems and Management Vol. 4 No. 3 (2026): July 2026
Publisher : PT Penerbit Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/data.v4i3.2000

Abstract

Reliable stock records support material planning, replenishment, and production continuity, yet the contribution of an enterprise resource planning (ERP) inventory rollout is difficult to distinguish from concurrent operational change. This study examines changes in stock record accuracy across inventory units identified in the researcher-supplied dataset as belonging to Polytron’s Sayung plant, Demak, Indonesia. A quantitative quasi-experimental design compares six rollout units with six comparison units from October 2025 to April 2026. January is treated as an implementation transition, leaving 72 unit-month observations for the main difference-in-differences (DiD) model with unit and month fixed effects. Accuracy is the percentage of audited stock-keeping-unit records matching physical quantities before stock adjustment. Mean accuracy increased from 80.64% to 90.91% in rollout units and from 80.72% to 82.04% in comparison units. The estimated relative improvement was 8.95 percentage points (95% cluster-t confidence interval 7.72–10.19); the restricted wild cluster bootstrap p-value was 0.00049. Weighting, alternative period definitions, and unit exclusions preserved a positive association. However, three baseline months, twelve clusters, and incomplete supporting source documentation constrain causal interpretation. The study illustrates an operationally interpretable evaluation of inventory accuracy using repeated audits and a contemporaneous comparison group, while emphasizing that rollout attribution depends on documented assignment, consistent measurement, and credible counterfactual trends.