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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Harmoni Economics: International Journal of Economics and Accounting
Iskandar Muda Damanik
Universitas Sumatera Utara
Religion Humanities Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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ENTERPRISE RESOURCE PLANNING: SYSTEMATIC LITERATURE REVIEW Febriana Roosmawati; Sambas Ade Kesuma; Iskandar Muda Damanik
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 3 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i3.2866

Abstract

Research on Enterprise Resource Planning is very interesting to do with the development of technology globally. Through a systematic literature review, an analysis is carried out related to the year of research , countries, topics discussed, theories used, and research methods. Thirty-five papers from the Science Direct, Pro Quest, Springer Link, and Emerald Insight databases were used for analysis. The analysis steps used the PRISMA method. From the analysis, it was found that ERP research has been increasing in recent years. The most widely discussed themes are the key to successful ERP implementation and the role of ERP in improving organizational performance. Finally, this study has limitations and suggests areas for future research.
Factors Influencing the Achievement of the Budget Implementation Performance Indicator (IKPA) Values Working Units in the Work Area of KPPN Medan II Daniel Simanjuntak; Iskandar Muda Damanik; Abdillah Arif Nasution
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.296

Abstract

This study aims to determine the factors that influence the achievement of the Budget Implementation Performance Indicator (IKPA) value of the Work Unit in the Medan II KPPN Work Area. The Budget Implementation Performance Indicator (IKPA) is an indicator set by the Ministry of Finance as BUN which is used as a measure and reflects the performance of the work unit on the quality of budget planning, the quality of budget implementation and the quality of budget implementation results. This study aims to determine what factors influence the achievement of the IKPA value in the work unit at the Medan II KPPN. This research method uses a quantitative approach with primary data through the distribution of questionnaires to employees who play a role in the achievement of the Satker IKPA, namely PPK, PPSPM, Treasurer, Budget Operator and Commitment/Payment Operator. The study population consisted of 170 Work Units, while the sample of this study was 200 respondents conducted in 40 Work Units in the Medan II KPPN work area with the criteria of Work Units that obtained IKPA value achievements in the sufficient and less categories for the 2022 to 2024 budget years. Hypothesis testing used analysis with the help of SmartPLS 4. The results of the study showed that transparency, organizational commitment, human resource competence, government regulations and coordination had a positive and significant effect on the achievement of IKPA values. This finding confirms the importance of transparency in state financial management accompanied by organizational commitment, increasing human resource competence, compliance with government regulations and increasing coordination between Work Units and Medan II KPPN which play a role in increasing the achievement of IKPA values ​​of Work Units
Role Social Media in Enhancing Accounting Information System Effectiveness and Organizational Performance in Tapanuli Hotels Maulana Siregar; Iskandar Muda Damanik; Sambas Ade Kesuma
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 1 (2026): Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i1.464

Abstract

This study aims to analyze the role of social media in improving the effectiveness of Accounting Information Systems (AIS) and organizational performance in hotel companies in South Tapanuli using the Resource-Based View (RBV) perspective. Within the RBV framework, innovation and knowledge sharing are viewed as strategic organizational resources that can influence AIS effectiveness and ultimately impact organizational performance. This study employed a quantitative approach with a survey method. Data were collected through questionnaires distributed to managers, owners, and the accounting, information technology, and operational divisions of hotels in South Tapanuli. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that innovation has no significant effect on Accounting Information System effectiveness. Conversely, knowledge sharing has a positive and significant effect on Accounting Information System effectiveness. Furthermore, Accounting Information System effectiveness has been shown to have a positive and significant effect on organizational performance. The R-square value indicates that variation in AIS effectiveness is largely explained by innovation and knowledge sharing, while the contribution of AIS effectiveness to organizational performance is relatively small compared to other factors outside the research model. These findings indicate that knowledge sharing practices are a dominant factor in increasing the effectiveness of Accounting Information Systems, which in turn impacts the performance of hotel organizations in South Tapanuli. Therefore, hotel companies need to strengthen their knowledge-sharing culture and optimize the use of information systems to support competitiveness and organizational goals.
Co-Authors Daniel Simanjuntak Febriana Roosmawati Maulana Siregar Nasution, Abdillah Arif Sambas Ade Kesuma