Jurnal Aplikasi Bisnis Kesatuan
Vol. 6 No. 2 (2026): JABKES Edisi Agustus 2026

Beyond Dashboards: Verifying ERP-Integrated Decision Support for Digital Accounting

Abdul Roup (Institut Bisnis dan Informatika Kesatuan)



Article Info

Publish Date
25 Aug 2026

Abstract

Digital accounting requires verifiable links between ERP records and decision-support outputs beyond dashboard presentation. This design science case study develops and evaluates a decision support system integrating Microsoft Dynamics NAV, an organizational intranet, and production-monitoring records in a manufacturing company. Evaluation combines requirement-to-code traceability, automated tests, independent read-only reconciliation, and authenticated usage logs. Six closed months of sales covering 23,568 rows reconciled with a maximum relative difference of 0%. An inventory check covering 6,843 eligible rows also produced a 0% difference, while 418 dead-stock rows showed no formula or aging-rule mismatch. At the study cut-off, 72 tests with 194 assertions passed. Logs recorded 212 visits to Machine Monitoring and 53 visits to IoT Production Monitoring. These findings support implementation consistency, numerical reproducibility, and early access within the evaluated scope. They do not establish transaction-level audit assurance, user satisfaction, or causal performance improvement. The contribution is a staged verification procedure for digital accounting that distinguishes implemented software, agreement with accounting-source calculations, system access, and organizational outcomes. Keywords: accounting information systems; decision support systems; ERP integration; digital accounting; reconciliation

Copyrights © 2026






Journal Info

Abbrev

jabkes

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Aplikasi Bisnis Kesatuan disingkat JABKES merupakan Jurnal yang mempublikasikan karya ilmiah dalam bidang bisnis terapan dalam arti luas. Dikelola oleh Progam Vokasi dan LPPM Institut Bisnis dan Informatika Kesatuan. Terbit tiga kali dalam setahun yaitu pada bulan April, Agustus dan ...