INTRODUCTION
Today's business
competition is becoming increasingly complex, making companies required to continue
to improve the quality of
information generated from systems that
utilize information technology to integrate
the entire system owned. Information technology is no longer
seen as a complement or supporter, but
has become one of the determinants
of a company's business success. Information technology support for the
company's business has a role to increase
employee productivity and help achieve
information quality and provide satisfaction
for consumers and employees, so companies should
pay attention to the development
of information systems.
The use of information systems is expected
to provide great benefits to the highly
competitive business world. It is not surprising that investment decisions and attention
to the critical
success factors of developing and
implementing information systems in companies are very important. The information system requires a due audit care planning and
implementation, to avoid any resistance
to the system
being developed (resistance to change).
The solution
that is becoming
the prima donna of business today
is a package to manage company
resources as a whole or commonly known
as Enterprise Resource Planning (ERP). ERP has the ability to
integrate all existing processes within the company's
functional areas, between departments, or between different
locations. System integration
explained that the data obtained from different systems will be
integrated in real time, so that there
are no more differences in processes that occur, between
functions, between departments, or between different locations. Some ERP software that is
widely used by companies are such as: SAP, Oracle, JD. Edward, and
People Soft.
Companies not only
prevent errors through activities, organizations also need ERP implementation with adequate governance. When there is
an error in the financial statements,
ERP implementation will know it early. This should also be supported
by an organizational
environment and good governance. ERP implementation is a process carried out by management,
and other personnel, designed to provide reasonable
assurance about the achievement of the objectives
of a quality information system, compliance with applicable laws and regulations, effectiveness and efficiency of operations. In
other words, the quality of
the information system is also
determined by an adequate ERP implementation.
Pupuk Indonesia Holding Company
(PIHC), which is one of the
SOEs engaged in the Indonesian fertilizer industry, is currently
a subsidiary of the PIHC Group using ERP software that is
diverse and not integrated with each other. PT Pupuk Kujang itself previously used IFS from 1999 to 2015.
The variety
of software used by Pupuk Indonesia's
subsidiaries is due to the
business processes in each of the
Pupuk Indonesia's subsidiaries
have its own characteristics. Each company has different policies and methods in carrying out business
operations. With this SAP ERP project, the ERP Software in all Subsidiaries at PIHC becomes one piece of
software, so that the business
processes in the Pupuk
Indonesia Holding Company (PIHC) Group will be integrated and
aligned with each other.
The ERP software
implemented at Pupuk
Indonesia Holding Company (PIHC) Group is the SAP software (System, Applications and Products in Data Processing) which is a product
made in Germany and is an
ERP software that dominates the world
which has the ability to integrate
various kinds of business applications,
where each business application represents a specific business area.
The SAP-based
ERP application was implemented in 2016 at PT Pupuk
Kujang which is one of the
PIHC subsidiaries. The implementation
of SAP has the hope that it
will increase the company's competence
by integrating the existing units
in it (finance, human resources, and logistics), especially in producing accounting information. In addition, the implementation of ERP is also
a learning tool for employees to
leave the old work culture. It means that
the old work
culture in question is one of
the habits of employees in throwing responsibility when an error
occurs in the work process. Whereas what should
be done is
to find a solution to fix
the error that has already occurred. Smooth work processes as a result of ERP implementation
can help companies fulfill stakeholder desires so as to facilitate
decision making.
Enterprise Resource Planning ( ERP)
according to (Susanto, 2008) suggests that: " Enterprise Resource Planning (ERP) is an integrated software
package designed to provide complete
integration of all data related to corporate information
systems"
There
are also other opinions from experts
regarding the definition of ERP, including according to (Situmorang, 2019) ERP is: "A configurable information system package, which integrates information and information-based processes within, and across
functional areas in a organization
METHOD
The object of this research
is the influence
of the implementation
of Enterprise Resource Planning
(ERP) on the Quality of Financial Information. As for the object of
research, the independent variable is the implementation
of ERP, as variable X and the dependent
variable is the quality of
financial information, as variable Y.
This research
was conducted at the office
of PT. Pupuk Kujang Cikampek
whose address is at Jl. Gen. Ahmad
Yani No. 39 Cikampek. Respondents
in this study were employees
of PT. Kujang Fertilizer.
RESULTS AND DISCUSSION
1.1 Research result
Based on gender, the respondent's profile is
presented in the following table:
Table 4.1 Profile of
Respondents by Gender
|
Jenis Kelamin
|
Frekuensi
|
Presentase
|
|
Man
|
48
|
76%
|
|
Woman
|
15
|
24%
|
|
Total
|
63
|
100%
|
Source: Based on Questionnaire
Processing Results
The profile of
respondents grouped by age is presented in table 4.2 as follows:
Table 4.2 Profile of Respondents
by Age
|
Age
|
Frequency
|
Percentage
|
|
20 –
29 Years
|
1
|
2%
|
|
30 –
39 Years
|
50
|
79%
|
|
40 –
49 Years
|
6
|
10%
|
|
50
Years
|
6
|
10%
|
|
Total
|
63
|
100%
|
Source: Based on Questionnaire Processing Results
The profile of respondents grouped by years of service is presented in
table 4.3 as follows :
Table 4.3
Profile of Respondents Based on Years of Service
|
Years of
service
|
Frequency
|
Percentage
|
|
<
1 Year
|
0
|
0%
|
|
1 - 10 years
|
46
|
73%
|
|
>
10 Years
|
17
|
27%
|
|
Total
|
63
|
100%
|
1.2
Respondents Overview
In obtaining data to determine the
effect of ERP implementation on operational advances on the quality
of financial information at PT Pupuk Kujang, the authors conducted
research by distributing questionnaires to 13 (thirteen) departments using the company's operational
advances as listed in table 3.3 Research Sample/Population ERP User Unit at PT Pupuk Kujang.
The population in this study were 75 registered respondents, and the samples
taken based on the results
of the calculation
of the Slovin
formula were 63 questionnaires distributed
to 63 respondents who were sampled. The method used to
process and analyze the data in this research is
descriptive analysis and regression analysis as a tool in analyzing research results.
1.3
Validity Test Results
Validity testing is carried out to
determine whether the measuring instrument designed in the form of a questionnaire
can actually carry out its function. As has been explained in the research
methodology that to test the validity of a measuring instrument, a statistical
approach is used, namely through the correlation coefficient value of the
statement item score with the total score. If the correlation coefficient of
the statement item with the total score of other items > 0.30 then the
statement is declared valid. Testing the validity of this study using the test
content validity (content validity). According to Sugiyono
(2012:353), "The testing for each question/statement item is carried out
through item analysis, namely by calculating the correlation between the
instrument item scores and the total score", the formula used is :
Gambar 4.1 Skala Penafsiran
Rata-Rata Skor Tanggapan Responden
Furthermore, the average score of respondents' responses will be
categorized based on the continuum line so that it can be seen the condition of
each statement item or variable being studied thoroughly.
1.4
Hasil Pengujian
Alat Ukur Penelitian
Sebelum dianalisis, data hasil penelitian terlebih
dahulu diuji validitasnya untuk mengetahui apakah alat ukur yang digunakan
berupa butir item pernyataan yang diajukan kepada responden telah mengukur
secara cermat dan tepat apa yang ingin diukur pada penelitian ini.
Validity
testing is carried out to determine whether the measuring instrument designed
in the form of a questionnaire can actually carry out
its function. As has been explained in the research methodology that to test
the validity of a measuring instrument, a statistical approach is used, namely
through the correlation coefficient value of the statement item score with the
total score. If the correlation coefficient of the statement item with the
total score of other items > 0.30 then the statement is declared valid.
Testing the validity of this study using the test content validity (content
validity). According to Sugiyono (2012:353),
"The testing for each question/statement item is carried out through item
analysis, namely by calculating the correlation between the instrument item
scores and the total score", the formula used is :
:
In line with what
was stated by (Susanto, 2008) that the accounting
information system can run well
if it is
supported by various tools, one of which
is Enterprise Resource Planning
(ERP). ERP is an integrated software package designed to provide complete
integration of all data related to the company's
information system. Based on that
stated that ERP implementation determines the Quality of
Financial Information. Where
the quality of financial information
is determined, one of which
is a successful ERP implementation.
In line with the
statement of (Wijaya, 2003) which explains the direct relationship
between ERP and information quality, which states that
the implementation of Enterprise Resource Planning
(ERP) has an effect on producing financial
information within the company. ERP is a system that
is closely related to accounting
information systems, because ERP is a system that integrates
all aspects of organizational activities into an accounting information
system . By implementing
ERP, it is expected to produce
quality accounting information that is meaningful and
useful to meet the company's
needs.
Based on the results of
statistical hypothesis
testing using the regression analysis method, it is
known that the effect of
ERP implementation on the quality of
information systems is 65.8%. While the remaining 34.2% is the influence
of other factors outside the three independent
variables. This fact is in line
with one of the important
factors in creating good financial performance through the implementation of all aspects
of good ERP implementation. This also answers the
phenomenon in the background of the
research, where the problem of Financial Information Quality is influenced by
ERP implementation.CONCLUSION
CONCLUSION
Based on the
results of research and discussion
regarding the Effect of Implementation
of Enterprise Resource Planning
(ERP) on Operational Advances on the
Quality of Financial Information at PT. Pupuk Kujang
(Persero) YEAR 2020, here are the
conclusions in answering the background of the problem in this research:
ERP implementation for operational advances at PT Pupuk Kujang (Persero) is
in good category. In accordance with the discussion in the table, it
can be seen
that ERP implementation is at a value
of 83.42%. The questions that explain the
lowest score are question numbers 5 and 15 which are worth 70.48% and 76.17%, respectively.
The quality of financial information
at PT Pupuk Kujang (Persero) is
on average in the good category.
According to the discussion in the table, it
can be seen
that the Quality of Accounting
Information is at a value of
82.64%. The questions that explain the lowest
score are question numbers 2 and 18, each with a value
of 76.27%.
ERP system implementation has an influence on
the quality of accounting information.
This result is known from
the regression analysis method that the effect
of ERP System Implementation
on the Quality
of Financial Information is 65.8%. While the remaining 34.2% is the influence
of other factors outside the independent variable. This fact is in line
with one of the important
factors in creating good Quality
Accounting Information through the implementation of ERP System Implementation through the implementation
of all good
aspects. This also answers the
phenomenon in the background of the
research, where the problem of Financial Information Quality is influenced by
ERP System Implementation.
REFERENCES
Situmorang,
Pamri Parmonangan. (2019). The effect of system quality and information quality
on the satisfaction of user enterprise resource planning-system application and
product in data processing (ERP-SAP) with perceived usefulness as a variable
moderating in PTPN III (persero) unit of labuhan. International Journal of
Public Budgeting, Accounting and Finance, 2(4), 1–11.
Susanto, Azhar. (2008). Accounting
Information Systems. Structural Risk Control Development. Bandung: Lingga
Jaya.
Wijaya, Fa Hendri. (2003). Analisa
Pengaruh Perkembangan Mode Corak Dan Warna Pakaian Terhadap Frekuensi Pembelian
Pada Toko Duta Mode Di Surakarta. Universitas Muhammadiyah Surakarta.
