Penerapan Sistem Enterprise Resource Planning Terhadap Kinerja Keuangan pada Perusahaan Retail di Bursa Effek Indonesia Tahun 2020-2024
DOI:
https://doi.org/10.36312/ej.v6i2.2898Keywords:
Enterprise Resource Planning (ERP), Kinerja Keuangan, Bursa EffekAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem Enterprise Resource Planning (ERP) terhadap kinerja keuangan pada perusahaan retail yang terdaftar di Bursa Efek Indonesia. Objek penelitian adalah dua perusahaan retail, yaitu PT Matahari Department Store Tbk (LPPF) dan PT Ace Hardware Indonesia Tbk (ACES), yang telah mengimplementasikan ERP minimal selama satu tahun pada periode 2020–2024. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik analisis deskriptif, uji paired sample t-test, analisis regresi linier sederhana, dan uji koefisien determinasi (R²). Data yang dianalisis berupa rasio keuangan yang meliputi Return on Assets (ROA), Current Ratio (CR), dan Debt to Equity Ratio (DER), sebelum dan sesudah penerapan ERP. Hasil penelitian menunjukkan bahwa penerapan ERP berpengaruh signifikan terhadap peningkatan kinerja keuangan perusahaan. Uji t-test menunjukkan perbedaan signifikan pada seluruh indikator keuangan setelah ERP diterapkan. Selain itu, hasil analisis regresi menunjukkan nilai R² sebesar 0,657, yang berarti 65,7% variasi kinerja keuangan (ROA) dapat dijelaskan oleh penerapan ERP. Peningkatan kinerja keuangan lebih besar terjadi pada PT Matahari Department Store Tbk dibandingkan PT Ace Hardware Indonesia Tbk, menunjukkan perbedaan efektivitas implementasi ERP antar perusahaan. Penelitian ini menyimpulkan bahwa ERP merupakan sistem strategis yang mendukung efisiensi operasional dan keuangan, serta dapat dijadikan landasan pengambilan keputusan di era digitalisasi.
The Implementation of Enterprise Resource Planning System on Financial Performance of Retail Companies Listed on the Indonesia Stock Exchange in 2020–2024
Abstract
This study aims to analyze the impact of implementing the Enterprise Resource Planning (ERP) system on the financial performance of retail companies listed on the Indonesia Stock Exchange. The research focuses on two retail companies PT Matahari Department Store Tbk (LPPF) and PT Ace Hardware Indonesia Tbk (ACES) which have implemented ERP for at least one year during the 2020–2024 period. The study uses a quantitative approach with descriptive analysis, paired sample t-test, simple linear regression analysis, and the coefficient of determination (R²) test. The financial ratios analyzed include Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER), both before and after ERP implementation. The results indicate that ERP implementation has a significant impact on improving financial performance. The t-test shows a significant difference in all financial indicators after ERP implementation. Furthermore, the regression analysis reveals an R² value of 0.657, indicating that 65.7% of the variation in financial performance (ROA) can be explained by ERP implementation. The improvement in financial performance is more pronounced in PT Matahari Department Store Tbk compared to PT Ace Hardware Indonesia Tbk, reflecting varying levels of ERP implementation effectiveness across companies.This research concludes that ERP is a strategic system that enhances operational and financial efficiency and serves as a foundation for decision-making in the digital era.
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