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Oct 13, 2025 by pynkocean.com 20 views

Effect of ERP-SAP Implementation on the Quality of Accounting Information with Personal Data Processing Competencies as Moderating Variables (Study at PT. Perkebunan Nusantara III (Persero) Medan)

Introduction

In today's digital era, the quality of accounting information plays a crucial role in facilitating proper and strategic decision-making. However, many companies face challenges in maintaining the accuracy and reliability of their accounting information systems. One potential solution to this problem is the implementation of Enterprise Resource Planning (ERP) systems, such as SAP. This study aims to investigate the effect of ERP-SAP implementation on the quality of accounting information at PT. Perkebunan Nusantara III (Persero) Medan, with a focus on personal data processing competencies as moderating variables.

Background

PT. Perkebunan Nusantara III (Persero) Medan is a company that has been facing obstacles in maintaining the efficiency of its accounting information systems. The implementation of an ERP system, such as SAP, is expected to improve the quality of accounting information and overall company performance. However, the success of ERP implementation depends on various factors, including the level of employee competencies in data processing.

Methodology

This study employed a quantitative method, using a sample of 110 employees of PT. Perkebunan Nusantara III (Persero) Medan. The data analysis was conducted using the Structural Equation Modeling (SEM) method, which allows researchers to examine complex relationships between existing variables.

Results

The results of the study show that the implementation of ERP-SAP has a positive and significant influence on the quality of accounting information. This means that the application of the ERP-SAP system helps the company in increasing the accuracy and reliability of the accounting information produced. The implementation of ERP-SAP has improved the quality of accounting information, which is essential for proper and strategic decision-making.

However, further analysis revealed that personal competencies in data processing do not play a significant role as a moderating variable in the relationship between the implementation of ERP-SAP and the quality of accounting information. This shows that although the increase in individual skills in the work environment is very important, its direct impact on the relationship between the ERP system and the quality of accounting information may not be as strong as expected.

Discussion

The results of this study have several implications for the management of PT. Perkebunan Nusantara III (Persero) Medan. Firstly, the implementation of ERP-SAP has been successful in improving the quality of accounting information. However, the lack of significant impact of personal competencies in data processing as a moderating variable suggests that there is a need for a continuous training process to ensure that all employees can maximize the use of the implemented ERP system.

Appropriate training will accelerate adaptation and facilitate the use of advanced features of the ERP system, thus having a positive impact on the quality of information produced. This is essential for companies to operate more efficiently and effectively in increasingly competitive markets.

Conclusion

In conclusion, this study provides valuable insight into the effect of ERP-SAP implementation on the quality of accounting information with personal data processing competencies as moderating variables. The results of this study suggest that the implementation of ERP-SAP has a positive and significant influence on the quality of accounting information. However, the lack of significant impact of personal competencies in data processing as a moderating variable highlights the need for a continuous training process to ensure that all employees can maximize the use of the implemented ERP system.

Recommendations

Based on the findings of this study, the following recommendations are made:

Continuously train employees: The company should provide continuous training to ensure that all employees can maximize the use of the implemented ERP system.
Invest in employee development: The company should invest in employee development programs to improve the level of employee competencies in data processing.
Monitor and evaluate the ERP system: The company should regularly monitor and evaluate the ERP system to ensure that it is functioning effectively and efficiently.

Limitations

This study has several limitations. Firstly, the sample size was limited to 110 employees of PT. Perkebunan Nusantara III (Persero) Medan. Secondly, the study only focused on the effect of ERP-SAP implementation on the quality of accounting information with personal data processing competencies as moderating variables. Future studies should investigate the effect of ERP-SAP implementation on other aspects of company performance.

Future Research Directions

Future research should investigate the following:

The effect of ERP-SAP implementation on other aspects of company performance: Future studies should investigate the effect of ERP-SAP implementation on other aspects of company performance, such as customer satisfaction, employee satisfaction, and financial performance.
The impact of employee competencies on ERP system implementation: Future studies should investigate the impact of employee competencies on ERP system implementation, including the level of employee competencies in data processing.
The role of leadership in ERP system implementation: Future studies should investigate the role of leadership in ERP system implementation, including the level of leadership support and involvement in the implementation process.

Conclusion

Q: What is ERP-SAP and how does it relate to accounting information?

A: ERP-SAP (Enterprise Resource Planning - System Application and Product in Data Processing) is a software system that helps organizations manage and integrate various business functions, including accounting, finance, human resources, and supply chain management. The implementation of ERP-SAP can improve the quality of accounting information by providing a centralized and integrated system for financial data management.

Q: What are the benefits of implementing ERP-SAP in a company?

A: The benefits of implementing ERP-SAP in a company include:

Improved accuracy and reliability of financial data
Enhanced decision-making capabilities
Increased efficiency and productivity
Better control over financial transactions and reporting
Improved compliance with regulatory requirements

Q: What is the role of personal data processing competencies in ERP-SAP implementation?

A: Personal data processing competencies refer to the skills and knowledge of employees in using ERP-SAP systems to manage and process financial data. While personal data processing competencies are important for effective ERP-SAP implementation, the results of this study suggest that they do not play a significant role as a moderating variable in the relationship between ERP-SAP implementation and the quality of accounting information.

Q: What are the implications of the study's findings for companies implementing ERP-SAP?

A: The study's findings suggest that companies implementing ERP-SAP should focus on providing continuous training and development opportunities for employees to ensure that they can maximize the use of the system. This will help to improve the quality of accounting information and overall company performance.

Q: What are the limitations of the study and what are the future research directions?

A: The study has several limitations, including a limited sample size and a focus on a single company. Future research should investigate the effect of ERP-SAP implementation on other aspects of company performance, the impact of employee competencies on ERP system implementation, and the role of leadership in ERP system implementation.

Q: What are the recommendations for companies implementing ERP-SAP based on the study's findings?

A: Based on the study's findings, the following recommendations are made:

Continuously train employees: Companies should provide continuous training to ensure that all employees can maximize the use of the implemented ERP system.
Invest in employee development: Companies should invest in employee development programs to improve the level of employee competencies in data processing.
Monitor and evaluate the ERP system: Companies should regularly monitor and evaluate the ERP system to ensure that it is functioning effectively and efficiently.

Q: What are the potential risks and challenges associated with ERP-SAP implementation?

A: The potential risks and challenges associated with ERP-SAP implementation include:

High implementation costs
Complexity of the system
Resistance to change from employees
Difficulty in integrating the system with existing systems
Potential for data loss or corruption

Q: How can companies mitigate the risks and challenges associated with ERP-SAP implementation?

A: Companies can mitigate the risks and challenges associated with ERP-SAP implementation by:

Conducting thorough needs assessments and requirements gathering
Developing a comprehensive implementation plan
Providing training and support to employees
Monitoring and evaluating the system regularly
Continuously reviewing and updating the system to ensure it meets the company's changing needs.