Professional Documents
Culture Documents
org/JIMT
Info@dinastirev.org
P-ISSN: 2686-5246, E-ISSN: 2686-4924
Doi/xxx/999/xxx
Fakultas Ekonomi dan Bisnis Program Magister Akuntansi, Universitas Mercu Buana
e-mail : wike.handayani@gmail.com
Abstract
Enterprise resource planning ( ERP ) is information systems integrated can accommodate all needs information
system needs specifically for the department of finance and the department different in a company .Erp consisting
of various kind of module provided for various needs in an enterprise , of module for finance until module to the
distribution process .The use of erp made all systems in a company into one integrated system for one database ,
and several departments easier in share data , and easier also in communicating. Software ERP distributed in market
, not only in commercial version of course , but also was available in an open source version .ERP in an enterprise
not necessarily in one system whole , but can be applied to use only one module it was as pilot project .If the
application of one module deemed successful in , then can apply other modules with reference modules have
succeeded .The process of different business between one company one with other companies , allow kustomisasi
erp done in practice. Because the far and length PT ABC have many branches in many province and difference
island in Indonesia. With this, PT ABC is burdened by several sources that are not integrated, resulting in a lot of
time and money lost for the duplication of order entries and business processes in all branches. The reason behind
this problem is evident from systems that cannot communicate with each other. Therefore PT ABC updates the
structure of corporate information technology supported by the use of computerized information systems that are
closely related to the operation support system (OSS) and managing support system (MSS) as a solution to the
problems that have been faced. Where this information system is used to maintain quality control programs for
restaurant services so that the company's operations continue to run sustainably for the creation of product
excellence and to develop and apply new ideas by making financial statements a measure to measure their
contribution to business.
Keyword: ERP, integrated system, information system, module, database, business process, customized, open
I. INTRODUCTION
technology continue to grow so as to make every soul that used the funds be dependence will profit and
the permission of products that are used . As is the case information systems , is a product that is built in
and developed to the needs of the process of a particular business by the look of friendly , fast and easy
presentation of data used so that it becomes a tool to collect the data centrally until finally resulted in the
In data processing and the transaction of known existence of modern ERP an enterprise resource planning
that will be noted in an integrated company all the process of transactions , of how the production process
, the sale of , and how many actual deals that occurs , until the investigation the supply of required by
the company. Enterprise Resource Planning , or ERP , can be defined not only by translating it from just
extensile . It said planning and resource said was never the point from the erp , and a enterprise are at the
core of a term actually erp , which is to unite the whole of ministries and a function that is in a company
to an integrated in a computer system accommodate all of the different of the department of the specific
need .This is system need to be able to meeting all demands of ministries and reduce work manual work
that is . ERP integrating a computer system that had previously been stands alone each other on a
department department that there are .Still having a system of own ministries , but all has already been
integrated each other , so that it can monitor the problem that occurs in a well-structured. The erp system
can increase the company by speeding up the entire process and finally would increase the company
revenue. A number of the erp system application distributed in the market , the erp system application
that is commercially among others SAP , Baan , Oracle , IFS , Peoplesoft and J.D. Edwards , while the
most popular open source the ERP system application examples like Compiere, Adempiere, WebErp.
According to O’brien ( 2005 : 699) “ERP is the technological backbone of e-business, an enterprisewide
transaction framework with links into sales order processing, inventory management and control,
production and distribution planning, and finance.”. According to Monk ( 2001 : 153 ) ERP / enterprise
resource planning is a system that help to set of business process, as marketing production, purchase,
Enterprise resource planning ( ERP ) integrating internal systems and external information management
to the entire organization , includes / financial accounting , manufacturing , sales and service , customer
relationship management .The ERP system application mengotomatisasi this activity with integrated
software application .The purpose of erp is to facilitate the flow of information between all the functions
within the limits of the organization and manage connection to outside parties (Bidgoli, 2004:707). Last
year on declining sales .The ERP system application can run in various computer hardware and tissues
The basis of erp same as MRP II .The ERP as a set of of business process who content broader and more
effective in dealing with some business units .To better understand attraction company system , same as
understand bahaya- potential danger , we need to understand first problem where company system
designed to break up information becomes the platelets information at in the structure of really big(
davenport , 1998 ) .Where the point system the database company is a thorough . As a data base gather
all the data , match the data to modular kinds of applications that supports virtually all the wayfaring
function business activity , cross business units , cross the world. The erp system designed on the basis
of business process best practice' ' considered the most worthy general. Imitated. For example, in which
the process is applicable to public purchasing ), ( purchase the preparation of stock in a warehouse. and
so onTo benefit from the erp system, is great and our industry must also follow ' process' ( process best
practices common best ). Prevailing. According to walace and krumzar ( 2001 ) target covers ERP, high
customer services , productivity a reduction in the cost, and the supply chain and finish the foundation
to menajemen provision of effective and e-commerce.They do this by developing the plan and schedule
so that the work force, , materials machines and money available in the precise amount when needed
when the researchers system is a system that can help a company of business process in running an
efficient. It is said effective because erp can integration company operational activities both internal and
external well .Efficient referred to because it reduces biaya- a charge that is less necessary and could
Objectives and benefits for the purpose of the erp system is to coordinate business overall organization .
1. Integration financial data to integrate financial data that top management could see and control
practices so there increased productivity , inefficiency and improving the quality products
3. Standardization data and information menstandarkan data and information through uniformity
reporting , especially for big companies usually consisting of many business unit with the number and
THE ADVANTAGE
The functional integration between different to convince, communication proper. productivity and
efficiency
Design. Engineering
THE DISADVANTAGES
3. Manipulate back of business process to adjust by industry standards that has been described by the erp
4. ERP too difficult to adapt to the work and the process of a particular business in some organization.
Product of ERP
The product erp but there are some product erp used by companies including:
1. SAP
SAP is a system application and product .The main products include sap erp enterprise core , that is
a solution application erp and sap business suite package solution is another as sap crm ( customer
relationship management ) , sap scm ( supply chain management ) , sap srm ( supplier relationship
management ) and sap plm ( product management life cycle )
2 Oracle
Oracle is application database first adopt SQL ( structure query language ) a standard of language for
various dbms ( data base ) modern management system
microsoft through the unit a business solution provide 3 kind of software for the implementation system ,
namely Microsoft Axapta, Microsoft Great Plains, Microsoft Navision. Although these three types of
groups the software having features a similar , but in general the product microsoft dynamics is Inherited a
a. user friendly ease of use and can be integrated with microsoft office that many used by the user computer
and an application, raising productivity part of the training, and reduce reluktansi ( aversion ) users
b. flexible, easily adapted and modified in accordance with business needs a dynamic and changing, or
c. right size provide a complete and not excessive already meet the majority market needs
Used as the parameters for reckoning, measuring with financial performance based on transaction
data.Make module also provided the that can be used as a financial audit report
A. Financial
1. FI - Financial Accounting
Used as the parameters for reckoning, measuring with financial performance based on transaction data.
Make module also provided the that can be used as a financial audit report
• CO-Controlling
control investment .
control financial activities , monitor and plan the payment in accordance with the schedule .
control purchase activities , procurement and use of funds in unit - unit of work .
IM - Investment Management
IM module relating to the function TR module , im with modules as they were focused more to the analysis
of long-term investments and the fixed assets from the company to make that decision.
• EC - Enterprise Controlling
maintenance assets
Structurall factor from of business process , like structure production , cost structures , the balance
• TR - Treasury
Module TR serves to integrate between cash management and cash forecasting with logistics activities and
1. LE - Logistics Execution
Modul LO are module which have connected with others module, like modul PP, EC, SD, MM, PM dan
QM. This Module focuss on arrangement of logistic from buying until distribution.
2. SD - Sales Distribution
Module SD emphasizes in marketing sales which ca anticipate fluctuating of market. Main function from
using this module are to make structures, able to record the data analyzing, and control activities to give
3. MM - Materials Management
Main function from module MM is to assist management in daily activities in types of businesses anything
4. PP - Production Planning
Module PP it works in planning and control the way the material until the process of shipping the product.
• PM - Plant Maintenance
Module PM serves to support the maintenance of equipment and controls , arrange care data , and integrate
• QM - Quality Management
Module QM integrated with module PP-PI Production. One of function from module Qm is to provide
• PS - Project System
• Planning detail using cost planning an element or units cost and set a critical, description of schedule
Coordination of resources through the automatic, the material management and material capacity, as
monitoring, p to material capacity and the funds for the project had been running
• Made implement effective management and timely salary, to benefit and cost tan berkai company with
human resources
• Was build the system of the recruitment of temporary and the construction of a human resources who
IMPACT OF INTEGRATION
With an implement the erp system in an organization will integrate system led:
The changes that doing right on one module will automatically update other modules when such
information being modified relating to the module.The data will termutakhirkan directly so user
input data into the system.It is known as the term ” real-time processing “
Integration in the system could happen with the condition that the whole perus ahaan have to use
a source of the same data good for, customer data product data or data. Vendor
Transparency, data all user who had access to the system will be able to see all the information the
latest all the time it takes even though that information enter by other users
For implementation of ERP, PT ABC menyusun Roadmap Implementation ERP which doing in 3
That will be implemented at phase one it consists of 2 module , namely module financial ( fi ) &
Modul Financial (FI) and Controlling (CO) consist from submodul can see in this table:
Modul Submodul
Financial (FI)
- General Ledger Accounting
- Accounts Receivable
- Account Payable
- Assets Accounting
- Closing and Reporting
- Treasury & Cash Management
- Planning and Budgeting
Controlling (CO)
- Cost Center Planning
- Cost Object Controlling
- Internal Orders
- Accounting, Reporting
- Activity Based Costing
Tabel 11. Modul dan Submodul Financial (FI) & Controlling (CO)
Module human resources or also called human capital management ( hcm ) consisting of an
organization management ( om ) and personnel administration ( PA) to headquarters and, branch offices
as well as the cost of personnel planning ( pp ), pcp time & etc; , attendance payroll and accounting
Obstacles
The implementation of sap hcm phase i several problems experienced while the implementation of sap
1 .Commitment on a key user for the implementation of the hours of the sap the implementation of
2 A deformity in several branches less stable so lack of performansi the implementation of sap
3 Control was done to of each branch relating to data sap because jobdesk in kepegum the branch is
4 Solutions by the passing of time erp system Human capital management can be used with good
Modul FICO
FICO are Financial Accounting and Controlling. Financial Accounting (FI) are financial reporting to
investor Controlling (CO) Performance system of measurement is how effective a system. Fico is one
1. FI – Financial Accounting
measuring the company based on data transactions internal and external , and provide financial document
that can trace ( audit ) every point contained in a financial statements to the transaction data originally
General Ledger including the registration of all transactions of gl. accountAnd in some respects the
a.FI-AP
That every account payable , good of a module MM or FI , related is reference to the large vendor , is
b.FI-AR
That every account receivable , good of a module primary school or fi , related is reference to the large
c.FI-AA
that every aa , related is reference to the large assets in pt tugu pratama , is conducted through an account
d.CO
That every recording gl account profit, loss will automatically are connected with modules controlling
the management.
2.Account Receivable
Account Receivable covering the registration of over all transactions from the sale of goods and services
a.Incoming Order
In general the sale of goods or services which is determined quantity and when the service will be sent
material This need could in sap using documents sales, order but this time to use manual of finance.
b.Delivery
The company then will send material or finish the job services in accordance are written in a document
so.For the sale of material / settlement services will be conducted the process of admission to material
with delivery transactions .With make the transactions so journal would be made in module finance based
on accounts that is already defined . But for the time being this process would not be done.
c.Invoice Receipt
After material shipped or services are done , the company will send invoice to customer for the payment
of . Sap system , this means that invoice to customer will di-register into the system of sap and sales are
matched to order and delivery . If it is , so invoice can di-posting to system , and this would increase the
d. Payment
If invoice is di-posting, sap in the system the number of credit will appear in account receivable.This
value will di-clearing on where the payment process the payment of the customer
3. Account Payable
Account Payable recording for covering all transactions of the goods / services from other parties (
vendors ), and relation with the. Recording can be done from the management and finance material.
a.Purchase Order
In general procurement processes applicable triggered by the need requirement ( will ) goods or services
where and when material is determined quantity / services are needed. This need can first in sap using
b. Good Receipt
Vendor then will send material or finish the job services in accordance which are in the document
Purchase Order .For the purchase of services will be conducted material / the completion of the process
of admission to material with the loans as goods transaction .With make the transactions so journal would
c.Invoice Receipt
After material shipped or services are done , a vendor will send invoice to a company for the payment of
. SAP system , this means that invoice from a vendor will di-register into the system of sap and are
matched to purchase order and the loans as goods . If it is , so invoice can di-posting to system , and this
would increase the value of against the vendor debts of the company
d. Payment
If invoice have di-posting on a system sap , so the amount payable will appear on an account payable.
This value will di-clearing on the payment process where payments are made against the vendor
2. Assets Accounting
Asset Accounting covering all transactions of recording of fixed assets.And in some respects the
a.Acquisition
An general the procurement triggered by the need ( requirement assets ) will remain where is determined
kuantitasnya and when fixed assets are needed .This need can first in sap using module Material
b. Depreciation
Is the one conducted pertaining to uselife, fixed assets of a because life uses assets still had appointed.
c.Retirement
Is the process of done when the book value of the assets they have or the usefulness of an asset, ended
but physically. assets are still thereRetirement is divided into asset sales and disposal ( ) scrapp (
annihilation. ) assets
7. Management
CO - Controlling
Co - Controlling which is aimed at supporting operational activities control capital investment , control
the activity of corporate finance , monitor and is planning to the payment of , funding to control
procurement , procurement and the use of the funds , as well as cost control and net company based on
all activities
The process of the budget scorekeeping to account profit can be facilitated in the sap.Of business process
a.Planning
The process to prepare a budget for masing-masing period , masing-masing components / g l account of
to charge , and masing-masing cost center .Budget process was particularly every year earlier , but the it
b. Actual Transaction
Represents data post the cost of that occurs in commonly known modules advocates as fi , mm , etc .This
is the real data data expenditure the cost of each a period of .The actual data will be compared with the
c.Allocation
Is a process of the division of / the allocation of fees collected on one cost center ( joint cost of certain
to cost center real recipients the imposition of a divider of constant based on certain .
3. Internal Orders
a.Planning
The process to prepare a budget for masing-masing period , masing-masing components / general ledger
account of to charge , and masing-masing internal order .Budget process was particularly every year
earlier , but the it can be done in every month period (if needed).
b. Actual Transaction
Represents data post income and expenses using internal order as the object .The actual data will be
c.Settlement
Is transfer value which is stored in internal order to an actual object.The object itself can be GL Account,
SUMMARY
With an implement the erp system in an organization will integrate system led:
• The changes that doing right on one module will automatically update other modules when such
information being modified relating to the module.The data will termutakhirkan directly so user input
• Integration in the system could happen with the condition that the whole perus ahaan have to use a
source of the same data good for, customer data product data or data. Vendor
• Transparency, data all user who had access to the system will be able to see all the information the
latest all the time it takes even though that information enter by other users
Description Implementation ERP SAP phase I pada PT ABC now current good process.
2) Absence/Attendence
3) Leave Management
c. Payroll Accounting
1) Payroll Calculation
2) Reguler Reporting
3) Off-cycle Payroll
4) Integration to FICO
Modul FICO
FICO are Financial Accounting and Controlling. Financial Accounting (FI) are financial reporting to
investor Controlling (CO) Performance system of measurement is how effective a system. Fico is one
1. FI – Financial Accounting
measuring the company based on data transactions internal and external , and provide financial document
that can trace ( audit ) every point contained in a financial statements to the transaction data originally
General Ledger including the registration of all transactions of gl. accountAnd in some respects the
a.FI-AP
That every account payable , good of a module MM or FI , related is reference to the large vendor , is
b.FI-AR
That every account receivable , good of a module primary school or fi , related is reference to the large
c.FI-AA
that every aa , related is reference to the large assets in pt tugu pratama , is conducted through an account
d.CO
That every recording gl account profit, loss will automatically are connected with modules controlling
the management.
FEEDBACK
More maintenance and controlling to every branches depends on information in SAP at PT ABC
DAFTAR PUSTAKA
http://www2.ukdw.ac.id/ukdwnet//pdf.php?i d=71
2004/q&a,0215.html
4. Hossain, Liaquat, dkk , 2002, “Enterprise Resource Planning: Global Opportunities &
http://indra.sanjaya.org/html/node/10
umnya/teknologi/1id535.html
wadigital/manajementi/details.php?cid=4&i d=82
Kemauan,http://jkt1.detikinet.com/index.php/detik.rea d/tahun/2004/bulan/07/tgl/28/time/175339/i
dnews/182949/idkanal/111
9. Kurniawan S.A.,2005, Meningkatkan Efisiensi & Efektifitas Proses Bisnis dengan ERP, SDA
Asia Magazine
11. Wallace, Thomas F. dan Kremzar, Michael H., 2001, “ERP Making It Happen : The
Implementor’s Guide to Success with Enterprise Resource Planning”, John Wiley and Sons Inc
12. Hidayat W., – detikInet, Banyak ERP Gagal Karena Terlalu Rumit
http://jkt1.detikinet.com/index.php/detik.rea d/tahun/2004/bulan/08/tgl/03/time/180145/i
dnews/185635/idkanal/111
13. www.IlmuKomputer.com