DOI: 10.21276/sjebm.2016.3.10.6
Available Online: http://saspjournals.com/sjebm 560
Scholars Journal of Economics, Business and Management e-ISSN 2348-5302
Sihwahjoeni et al.; Sch J Econ Bus Manag, 2016; 3(10):560-564 p-ISSN 2348-8875
© SAS Publishers (Scholars Academic and Scientific Publishers)
(An International Publisher for Academic and Scientific Resources)
Effect of Satisfaction User System ERP (Enterprise Resource Planning) to
Quality Accounting Information and Managerial Performance in PT. Bank
Mandiri (Persero) Malang Branch
Sihwahjoeni, Syaiful Arifin
Faculty of Economic and Business University Merdeka Malang, Indonesia 65115
*Corresponding Author
Sihwahjoeni
Email: yuninang1812@gmail.com
Abstract: This study examined the effect of ERP system users on the quality of accounting information and managerial
performance of ERP system users. The study population was the ERP system-level managers who have been using the
ERP system in PT. Bank Mandiri (Persero) Branch Malang. The analysis technique used structural equation modeling
analysis. User satisfaction ERP systems have a significant effect on the quality of accounting information. This shows
that the system users are satisfied with the quality of information produced, because it meets the criteria of accuracy,
timeliness, relevance, informativeness, and competitiveness. With the ERP system provides many benefits and
improvements in terms of cooperation between managers and employees, financial consolidation, marketing and sales,
human resources, and manufacturing applications, management information available real-time available anywhere and
anytime, as well as information systems for inventory management, and regulate labor costs, overtime, and delivery time.
User satisfaction ERP systems have a significant effect on managerial performance. Management proper and effective
management of the ERP system is critical to the success of ERP implementation. A competent manager is the most
important factor in the implementation of information systems. The quality of accounting information capable of
mediating influence user satisfaction ERP system on managerial performance.
Keywords: Satisfaction User, Quality Accounting Information, Managerial Performance
INTRODUCTION
Enterprise Resource Planning (ERP) is a system
that combines all functions of the organization's
business. Today use ERP system has undergone rapid
development, as well as in Indonesia. The growing
number of users of the ERP system is not out of the
company's desire to integrate all business functions
resulting in streamlining the processing of data through
one centralized database. In this case the ERP system to
process data in an integrated manner with database
driven, so that the system can integrate many
subsystems, such as the reception system (sales, billing,
accounts receivable, cash receipts), the system
expenditure (purchases, debt, debt payments),
production (planning, supervision, accounting fees),
general ledger and reporting system business (financial
statements, management reports). In fundamental
research phase I research more emphasis on corporate
reporting that is focused on Human Resource
Management.
The use of the ERP system is expected to affect
the system's effectiveness through improved
information retrieval process satisfaction managers,
internal control, and improving the quality of financial
reporting and facilitates transaction processing
companies [1]. Furthermore, an effective information
system can be improved its quality be expected decision
for punctuality and reliability. Thus, the effectiveness of
information systems can help improve the performance
of the company [2]. However, behind the report
showing the positive effect on the use of ERP systems
on the other hand also reported a negative impact on the
use of ERP systems by the company [3]. This suggests
that there are factors that determine the success of ERP
system usage by the company.
Use underlying expectation that the ERP system
to create efficiency and effectiveness of the
organization's business processes, although the cost is
very large. In a study Poston and Grabski found that
the main expectations of companies using ERP systems
is to improve the ability of managerial decision-making
through the provision of company information accurate
and timely [2]. This integrated system enables managers
to share information, and then the information is used to
monitor the performance of the company [4].
Model user satisfaction system developed
DeLone assess the satisfaction of the use of information
systems by linking the level of user satisfaction with the
use of the system (usage) and organizational
performance [5]. The higher the level of user
satisfaction towards the new system is implemented
would lead to the use of higher intentions and