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Apelina Teresia
Soegijapranata Catholic University
Economics, Econometrics & Finance

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Analysis of Enterprise Resource Planning (ERP) Implementation: Institutional Work and Institutional Logics Perspectives Apelina Teresia; B. Linggar Yekti Nugraheni
Jurnal Akuntansi Bisnis Vol 20, No 1: Maret 2022
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v20i1.4373

Abstract

AbstractThis study aims to analyse the role of the ERP system in supporting the management decision-making process by using institutional logics and institutional work perspectives. This study uses primary data through semi-structured interviews and applies NVivo software for coding management. It applies purposive sampling method and generate 2 key participants. Researchers used a qualitative method based on the concept of institutional logics and institutional work to analyse the suitability of the logics embedded in the ERP system with the institutional logics applied in XYZ. Identity of the company has been disguised to avoid unintended consequences. This study finds that organisation needs to synchronise its habits and culture with the system innovation, and vice versa. Moreover, this study finds that the works of actors are important in making successful ERP implementation. Organisation actors play significant roles through political, cultural, and technical works. This study contributes to current literature on how institutional works used to explain the works of actors in the implementation of innovation. Moreover, this study supports the argument about the importance of adjustment between system innovation and organisation logics during innovation implementation.  AbstrakPenelitian ini bertujuan untuk menganalisis peran sistem ERP dalam mendukung proses pengambilan keputusan manajemen menggunakan logika institusional dan perspektif kerja institusional. Penelitian ini menggunakan data primer melalui wawancara semi terstruktur dan menggunakan software NVivo untuk coding management. Metode yang digunakan adalah purposive sampling dan menghasilkan 2 partisipan kunci. Peneliti menggunakan metode kualitatif berdasarkan konsep logika institusional dan kerja institusional untuk menganalisis kesesuaian logika yang tertanam dalam sistem ERP dengan logika institusional yang diterapkan di XYZ. Identitas perusahaan telah disamarkan untuk menghindari konsekuensi yang tidak diinginkan. Studi ini menemukan bahwa organisasi perlu menyelaraskan kebiasaan dan budaya mereka dengan inovasi sistem, dan sebaliknya. Selain itu, studi ini menemukan bahwa kerja aktor penting dalam membuat implementasi ERP berhasil. Aktor organisasi memainkan peran penting melalui kerja politik, budaya dan teknis. Studi ini berkontribusi pada literatur terkini tentang bagaimana kerja institusional digunakan untuk menjelaskan kerja aktor dalam implementasi inovasi. Selain itu, penelitian ini mendukung argumen tentang pentingnya penyesuaian antara inovasi sistem dan logika organisasi selama implementasi inovasi.
Challenges, Opportunities, and Strategies of Audit Engagement in the Time of Crisis Apelina Teresia; Bernadia Lingar Yekti Nugraheni
Jurnal Akuntansi Bisnis Vol 20, No 2: September 2022
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v20i2.5093

Abstract

The audit process during the Covid-19 pandemic has changed due to various government regulations regarding social restrictions.  These changes impact the audit process, especially related to audit procedures due to social and mobility restrictions. Despite various challenges, auditors must maintain the audit quality. This study aims to investigate the challenges, opportunities, and strategies of audit engagement during the Covid-19 pandemic. This study conducts interviews with auditors from Big Four and Non-Big Four to investigate the challenges, opportunities, and strategies during audit engagement related to audit evidence, auditor independence, going concern opinion, and auditor-client relationships. This study applies institutional logic to generate an understanding pertaining to challenges, opportunities, and strategies during audit engagement in a time of crisis. Auditors make various efforts to adjust to the pandemic situation by carrying out various alternative procedures. Institutional logic embedded in public accounting firms has changed due to routines, relationship systems, and artifacts that are depicted in how auditors think and work because they have to adjust to the Covid-19 pandemic
Co-Authors B. Linggar Yekti Nugraheni Bernadia Lingar Yekti Nugraheni