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DO IT COMMITTTEE AND ERP ADOPTION AFFECT A FIRM’S PROFITABILITY? BANKING EVIDENCE FROM INDONESIA Aninda Puji Adila; Azolla Degita Azis; Khalilul Rahman; Azla Nurul Fakhira
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5606

Abstract

The purpose of this study is to examine the effect of the Information Technology Committee (IT Committee) and the Enterprise Resource Planning (ERP) system have affected Indonesian banking organization’s profitability as determined by Net Profit Margin (NPM). Purposive sampling was used to choose 78 samples from the research population, which consists of banks registered with the Financial Services Authority (OJK) between 2022 and 2024. Panel data regression with a Random Effects Model (REM) technique was used to evaluate the data. To verify the model's validity, descriptive statistics and traditional assumption tests, such as multicollinearity and heteroscedasticity, were carried out. The findings indicate that Net Profit Margin is not significantly impacted by either the Information Technology Committee or the ERP implementation. These results imply that the adoption of ERP systems and IT Committee frameworks has not immediately increased profitability. The low impact could be attributed to the early phases of digital transformation in Indonesian banks, organizational preparedness, and human resource skills. According to the study's findings, IT Committee and ERP adoption have limited short-term financial effects but have the ability to increase performance over the long run. It is advised that more study be done to increase the observation duration and incorporate other factors like digital maturity and cost effectiveness. Tujuan penelitian ini adalah untuk menganalisis pengaruh Komite Teknologi Informasi (IT Committee) dan sistem Enterprise Resource Planning (ERP) telah mempengaruhi profitabilitas organisasi perbankan Indonesia yang diukur melalui Margin Laba Bersih (NPM). Sampling purposive digunakan untuk memilih 78 sampel dari populasi penelitian, yang terdiri dari bank-bank yang terdaftar di Otoritas Jasa Keuangan (OJK) antara tahun 2022 dan 2024. Regresi data panel dengan teknik Model Efek Acak (REM) digunakan untuk menganalisis data. Untuk memverifikasi validitas model, dilakukan statistik deskriptif dan uji asumsi tradisional, seperti multikolinearitas dan heteroskedastisitas. Temuan menunjukkan bahwa Margin Laba Bersih tidak terpengaruh secara signifikan oleh Komite Teknologi Informasi maupun implementasi ERP. Hasil ini menunjukkan bahwa adopsi sistem ERP dan kerangka kerja Komite Teknologi Informasi belum secara langsung meningkatkan profitabilitas. Dampak yang rendah ini dapat dikaitkan dengan fase awal transformasi digital di bank-bank Indonesia, kesiapan organisasi, dan keterampilan sumber daya manusia. Menurut temuan studi, Komite IT dan adopsi ERP memiliki dampak finansial jangka pendek yang terbatas, tetapi memiliki potensi untuk meningkatkan kinerja dalam jangka panjang. Disarankan agar dilakukan studi lebih lanjut untuk memperpanjang durasi pengamatan dan memasukkan faktor lain seperti kematangan digital dan efisiensi biaya.
Peningkatan Kinerja Usaha Industri Retail Melalui Pendampingan Manajemen Sumber Daya Manusia Berbasis Pembagian Tugas dan SOP Kerja: Pengabdian Theressa Taken Pasaribu; Aninda Puji Adila; Azolla Degita Azis; Restu Hanin Annisaa; Raihan Fajri Ramadhan; Budi Darma
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6636

Abstract

Improving retail business performance through human resource management mentoring based on task division and work SOPs aims to enable management at the Hombing Jaya store to distribute tasks in accordance with work SOPs and ensure work runs according to the wishes of the business owner and employees. This community service activity was conducted at one of the Hombing Jaya retail stores. This mentoring was conducted using a participatory approach and training conducted through observation and interviews, followed by discussions with participants. The results of this activity revealed that the Hombing Jaya store had not implemented a documented division of tasks, and that work was carried out solely based on habit, and that a work evaluation mechanism was not yet available. The implications of this community service are that participants are able to understand human resource management and equitable work division mechanisms, are able to create employee task divisions within the business, are able to establish performance SOPs, and evaluate performance in their business.