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Journal : Journal of Business and Information System

Accountant perspective and implementation of enterprise resources planning (ERP) in SMEs Nawawi, Muhammad; Ginanjar, Seandy
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v6i1.227

Abstract

This study aims to directly investigate the degree of satisfaction that top management has with ERP systems by analyzing the potential benefits that small and medium-sized businesses can receive from the implementation of ERP systems in four aspects, accounting, organizational, external, and internal, that the implementation of ERP systems may bring to small and medium-sized companies. To measure accountants' perceptions of ERP implementation in their companies, a survey of a sample of 100 accountants was conducted. To test the hypotheses, discriminant analysis for dimension reduction was used by selecting factorial analysis. This research was conducted using a structural equation modeling (SEM) approach with partial least squares (PLS) as the testing tool. Empirical evidence from a web-based survey with 100 SMEs in Banten confirms that ERP systems bring various benefits including organizational, external, and internal for SMEs, and several accounting benefits derived from ERP systems especially for accounting processes. These findings will be valuable for any business looking to implement ERP with more complete modules in SMEs and significantly contribute to the existing knowledge of ERP benefits for SMEs in a resource-based scholarly view.
Co-Authors ,, Dahniar Adriyan Suhada Agustino, Lalu Ahmad Alim Bachri Ajeng Dian Pertiwi, Ajeng Dian Akmal, Solihul Al Rasyid, Johansyah Albar Alfiah, Agry Amelia, Farisa Amir Fatah Amperawan Annisa Rahmi, Annisa Ansari Ansari Basalamah, Muhammad Ridwan Darmawan, Fery Daswati Dewi Gunawati Fachrurrazy, Danny Fakhrurrozi Fakhrurrozi, Fakhrurrozi Fatmawati Fatmawati Febrianta, Nanda Surya Fitri, Desi Ririanti Ginanjar, Seandy Habibah, Soraya Harahap, Arifuddin Muda Hardani - - Hasibuan, Fitri Diana Helmi, Irpan Hizriansyah, Hizriansyah Ikhsan, Akhmad Fauzi Indra Jaya Indra Jaya Irma Juhadi Juhadi Khairul Pahmi Rahmawati Khofifah, Suchi Nurul Kurniawati, Ari Lukman Handoko Lutfianto, Muhammad Maharani, Nurul Liza Mahdiyah, Umi Mangngasing, Nasir Mohamad Muhassin Muhammad Nur Alamsyah Muhammad Zaki Multazam, Syamsul Musparlin Halid Mustainah Mappatoba Mutiah, Ridla Nashruloh Hermawan, Irsyad Nurhafidzah Nurichsan, Irman Nurishlah, Laesti Nurlela, Fella Nurmawati Nurmawati Palem, Nur Halizah Pertila, Dwi Marselina Prasadhita, Chandra Pratama, Muhammad Arief Pratiwi, Camka Ayu Prihartini, Dita Purmafitriah, En Qalbi, Iqwamul Qamariah, Nasywa Nurul Rahmawanti, Isna Ratulangi, Wulan Ratia Risal L, Franciscus Saveris Romadhon, M. Rizki Rony Heri Irawan Rosnalia Widyan Sabrina, Nur Siti Rahayu Sri Idawati Sunarto, S Suryani, Ira Suyitno Suyitno syufri syufri Thohir, M. Tinggogoy, Filo Leonardo Tri Wahyudi Utami, Citra Puteri Utami, Evi Fatmi Wawan Ridwan Yayu Angriani Yazid, Nawawi Yosalli, Yosalli Yulia, Santi Zamsani, Rizqiana