JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Vol 7, No 1 (2021): Mei 2021

Model Proses Bisnis ERP, Pengendalian Manajemen dan Keunggulan Kompetitif

Muhammad Nawawi (Universitas Sultan Ageng Tirtayasa)
Dabella Yunia (Universitas Sultan Ageng Tirtayasa)



Article Info

Publish Date
27 May 2021

Abstract

This study aims to provide empirical evidence about the ERP business process model of competitive advantage. In particular, this study investigates the mediating effect of management control on the relationship between ERP implementation and competitive advantage.The empirical analysis in this study is based on primary data obtained from a survey of managers of 50 manufacturing companies with a response rate of 33.67%.This research was conducted with a structural equation modeling (SEM) approach method with testing tools using partial least squares (PLS).Directly, these findings suggest ERP implementation has a positive impact on a firm's competitive advantage, by increasing innovation opportunities that involve building greater capacity that creates long-term benefit opportunities and sustainable competitive advantage.The use of informal controls tends to be more integrated with information systems in producing higher quality information to support decision making so as to mediate the positive effect of ERP implementation in increasing the company's competitive advantage.Meanwhile, formal control cannot be a good mediator when it is not accompanied by the addition of other business attributes.

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Journal Info

Abbrev

jurnalakundanbisnis

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor ...