HUBUNGAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP ENTERPRISE RESOURCE PLANNING (ERP) PADA KANTOR KONSULTAN CAMILLE SEMARANG

Ika Hariyanti

Abstract


ABSTRACT 

Enterprise Resource Planning (ERP) is a cross-functional or information system which is for manufacturing or service company for integrated and automate business process in finance accounting and human resources in Kantor Konsultan Camille Semarang. Implementation ERP is needed for office investation to grow up the business such as performance efficiency. Basically with ERP system, a company will effective and efficient. Because company with ERP system prevented any fraud and for integrity financial report on the future. The object of this research is the consulting office in Semarang. For startup business, this is very important to used ERP to prevented fraud, because startup business mostly do not available Internal Control. Results of this research verify that ERP corelated with Internal Control effectivity in Consultant Office. This study however states that enterprise resource planning implementation has no effect on internal control effectiveness in Consultant Office. Nevertheless, the ERP implementation need to be socialized due to small number of companies implementing this software.

Keywords: Enterprise Resource Planning; Internal Control ; Consultant Office.

 

 ABSTRAK

Enterprise Resources Planning (ERP) merupakan sistem informasi atau fungsi silang pada perusahaan manufaktur atau jasa untuk mengintegrasikan dan mengotomatisasikan alur bisnis dalam bidang akuntansi keuangan dan HRD pada Kantor Konsultan Camille di Semarang. Implementasi ERP diperlukan sebagai sebuah investasi kantor untuk membangun bisnis seperti efesiensi kinerja. Pada dasarnya dengan sistem ERP, suatu perusahaan akan efektif dan efisien. Karena perusahaan dengan sistem ERP akan mencegah tindakan kecurangan untuk integritas laporan keuangan di masa depan. Obyek penelitian ini adalah kantor konsultan Camille di Semarang. Untuk bisnis start up, penggunaan ERP sangat penting untuk pencegahan kecurangan, karena bisnis startup kebanyakan tidak mempunyai Internal Kontrol. Hasil penelitian ini membuktikan bahwa ERP berhubungan dengan efektivitas pengendalian internal di Kantor Konsultan. Pada penelitian ini menyatakan bahwa penerapan Enterprise Resources Planning tidak terbukti berpengaruh dengan efektifitas pengendalian internal di Kantor Konsultan. Namun implementasi ERP perlu disosialisasikan mengingat masih sedikitnya perusahaan yang mengimplementasikan software ini.

Kata Kunci: Enterprise Resource Planning; Internal Kontrol 3; Kantor Konsultan

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DOI: https://doi.org/10.56696/jaka.v3i1.6641

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