Basana, Sautma Ronni and Tarigan, Zeplin Jiwa Husada (2011) PERBANDINGAN IMPLEMENTASI ISO DAN PELUNCURAN ERP TERHADAP INDEKS KINERJA KEUANGAN. Jurnal Keuangan dan Perbankan, 15 (2). pp. 230-242. ISSN 1410-8089
Abstract
Best business practices could improve efficiency, effectiveness and productivity of an organization. In order to achieve this goal, companies would conduct certain innovation in the form of projects which could be implemented. Recently, companies implemented projects which applied on companies’ overall system. These recent best practices of pursuing companies’ effectiveness and efficiency would be implementation of ISO 9000 and ERP. Previous research showed that these two projects could bring benefits for these companies which implemented it. However, it has not been compared which project would brings more benefits to these companies. This research observed 35 companies which consist of 15 companies in food and beverages industry, 9 companies in pharmaceutical industry, 4 companies in cigarettes industry, 4 companies in cosmetics industry, and 3 companies in household appliances industry. The data are taken by observing and recording the values which related with COGS (Cost of Goods Sold), total inventory, net income, gross income, operating income, pretax income, cash flow operation, total liabilities, and total asset after ISO and ERP implementation. The results show that there is no significant difference of the ISO and ERP implementation on the factors of inventory turnover, and weeks of supply. While the other factors, show significant differences between the implementation of ERP and ISO. Net profit margin, gross profit margin, and operating profit margin show better result on ERP launching. On the other hand, pretax margin shows better comes from ISO 9000 implementation. Overall, ERP implementation shows better results compare with ISO 9000.
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