ANALISIS HUBUNGAN ANTARA ENTERPRISE RESOURCE PLANNING DENGAN EFEKTIVITAS PENGENDALIAN INTERNAL PADA SEKTOR PERBANKAN
Abstract: Development of
information technology in the sector of accounting has been think out an
integrated system called Enterprise Resource Planning (ERP). In Indonesia, this
system has been adopted by some commercial banks. This paper discusses the
relationship between ERP with the effectiveness of internal controls through
the case study on the banking sector. This is done because of the discovery of
the problem regarding the number of cases of fraud and bank percing caused by
weak internal controls, although some banks have implemented ERP that one of
the benefits is to increase the effectiveness of internal control. The purpose
of this paper is to provide evidence related to previous studies that comes
from the journal of information systems and accounting journals related to ERP
implementation and internal controls. Data collection method in this paper is
the study of the documentation from the accounting literature and information
systems. From the analysis, there are five factors that play a role similar in
the success of the implementation of the ERP system and increase the
effectiveness of internal controls. The solution to overcome the problem of
internal controls in the banking sector which is using the five critical
success factors above coupled with the strengthening of the role of the
Internal Audit Unit. The final conclusion is that the factor of leadership
support, employees, business processes, employee education, corporate
management, and strengthening the role of Internal Audit can improve the effectiveness
of internal control of a bank that has implemented ERP.
Penulis: Teguh Puspandoyo
Kode Jurnal: jpakuntansidd150528
