Implementasi Penerapan Coso, Penerapan GCG Di Perusahaan Yang Berbasiskan Teknologi Informasi Untuk Memperoleh Kinerja Operasional Dan Kinerja Keuangan Yang Berkualitas

Abstract

Due to increasing global competition, many enterprises are aware of the benefits of Enterprise Resource Planning. This study is focuses on aspects of the ERP utilized in manufacturing industries. This paper report on one suit case study application. The case was conducted by using interview and observation techniques. The Situation-Actor-Process (SAP) paradigm was used to analyze the case. A synthesis was performed in the management context, situational factors, processes used in ERP system and the relationship among the adherence to COSO, and GCG implementation. The resultant in learning issues in conjunction with the conclusion of the study may help in identifying the potential key areas in ERP implementation, adherence to COSO, and GCG implementation in accordance to get best quality in operational performance that has the implication to best quality to financial performance. Results reveal that top management support, mandate and commitment have positvely related to ERP implementation, adherence to COSO, and GCG implementation. Future research by using hypothesis development can be conducted to show whereas there are a positive relationship among the variables.

Enterprise Resource Planning (ERP) Support For Internal Control Effectiveness

“…The result of this study support the prior studies by Morris (2011), Catalya and Hadiprajitno (2014), Puspandoyo, (2015), and Julisar (2016 indicate that firms already have implemented ERP systems tend to report fewer internal control weaknesses than firms that do not have implemented ERP. Based on the results of logistic regression, it was found that implementing ERP had a significant effect only on general internal control weaknesses but not on specific internal controls, because Indonesia firms that already have implemented ERP did not optimize the control features of ERP.…”

“…The use of ERP in firm operations will increase supervision in the system. Alzoubi (2011) and Julisar (2016) found that ERP systems' use improves the firm's internal control functions, especially for operational activities in finance and accounting. The use of an ERP system is useful to ensure the implementation of firm operational transactions run correctly and smoothly.…”

“…he built-in control model that exists in the ERP system is not fully used. Besides, the implementation of ERP is one of the many factors that can affect the effectiveness of internal control, factors such as the effectiveness of the internal auditor function, management support, and the implementation of corporate governance make internal control more reliable and more effective (Puspandoyo, 2015;Julisar, 2016). Also, Indonesia firms tend to use ERP as a tool for processing accounting data without optimizing its use as a control tool for the preparation of financial statements (Suryalena, 2013;Mudiantono, 2013).…”

COSO’s Enterprise Risk Management Framework in Agriculture Startup to Support the Achievement of SDGs Pillars

“…The COSO ERM process can create informative communication so that it can connect the entire COSO ERM process more effectively and efficiently. This is in accordance with the research of Julisar (2016) which states that information and communication are important means for firm to ensure that the implementation of internal control on risk management is in accordance with those determined by the firm. The application of COSO's ERM at Sayurbox is also considered to be able to reduce costs arising from risks.…”