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PERBANDINGAN IMPLEMENTASI ISO DAN PELUNCURAN ENTERPRISE RESOURCES PLANNING TERHADAP INDEKS KINERJA KEUANGAN

Jurnal Keuangan dan Perbankan, Volume 15, Nomor 2, Mei 2011
Journal from JIPTUNMERPP / 2012-06-25 11:12:31
Oleh : Sautma Ronni Basana ; Zeplin Jiwa Husada Tarigan, Diploma 3 of Finance and Banking Merdeka University Malang (jurkubank@yahoo.com)
Dibuat : 2011-05-01, dengan 0 file

Keyword : ISO 9000, Enterprise Resources Planning, financial performance

Recently, companies implemented projects which applied on companiesÂ’ overall system. These recent best practices of pursuing companiesÂ’ effectiveness and efficiency would be implementation of ISO 9000 and ERP. Previous research showed that these two projects could bring benefits for these companies which implemented it. However, it had not been compared which project would bring more benefits to these companies. This research observed 35 companies which consisted of 15 companies in food and beverages industry, 9 companies in pharmaceutical industry, 4 companies in cigarettes industry, 4 companies in cosmetics industry, and 3 companies in household appliances industry. The data were taken by observing and recording the values which related to COGS (Cost of Goods Sold), total inventory, net income, gross income, operating income, pretax income, cash flow operation, total liabilities, and total asset after ISO and ERP implementation. The results showed that there was no significant difference of the ISO and ERP implementation on the factors of inventory turnover, and weeks of supply. While the other factors showed significant differences between the implementation of ERP and ISO. Net profit margin, gross profit margin, and operating profit margin showed better result on ERP launching. On the other hand, pretax margin showed better than ISO 9000 implementation. Overall, ERP implementation showed better results compared with ISO 9000.

Deskripsi Alternatif :

Recently, companies implemented projects which applied on companiesÂ’ overall system. These recent best practices of pursuing companiesÂ’ effectiveness and efficiency would be implementation of ISO 9000 and ERP. Previous research showed that these two projects could bring benefits for these companies which implemented it. However, it had not been compared which project would bring more benefits to these companies. This research observed 35 companies which consisted of 15 companies in food and beverages industry, 9 companies in pharmaceutical industry, 4 companies in cigarettes industry, 4 companies in cosmetics industry, and 3 companies in household appliances industry. The data were taken by observing and recording the values which related to COGS (Cost of Goods Sold), total inventory, net income, gross income, operating income, pretax income, cash flow operation, total liabilities, and total asset after ISO and ERP implementation. The results showed that there was no significant difference of the ISO and ERP implementation on the factors of inventory turnover, and weeks of supply. While the other factors showed significant differences between the implementation of ERP and ISO. Net profit margin, gross profit margin, and operating profit margin showed better result on ERP launching. On the other hand, pretax margin showed better than ISO 9000 implementation. Overall, ERP implementation showed better results compared with ISO 9000.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiDiploma 3 of Finance and Banking Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.