Implementation of ERP for Strengthening Internal Control in Manufacturing Companies in Cilegon, Banten: A Technology-Based Accounting Approach (2023-2025)
Keywords:
Enterprise Resource Planning (ERP), Internal Control, Financial Management, Accounting Information System, Manufacturing CompaniesAbstract
Manufacturing companies in Indonesia, particularly those operating in Cilegon, Banten, face various challenges related to the management of internal control and effective financial management. One potential solution to improve internal control and financial management is the implementation of Enterprise Resource Planning (ERP), which allows the integration of all business processes within a centralized platform. This study aims to assess the impact of ERP implementation on strengthening internal control and improving financial management in manufacturing companies located in Cilegon, Banten. The research adopts a quantitative approach with a causal-comparative design, involving five manufacturing companies that have implemented ERP in Cilegon. Data were collected through questionnaires distributed to relevant managers and staff, followed by analysis using linear regression and Pearson correlation methods. The study findings show that ERP implementation significantly impacts the improvement of internal control and financial management. The strengthening of internal control facilitated by ERP contributes to increased efficiency and transparency in financial management. This research provides theoretical insights by expanding the understanding of the relationship between ERP, internal control, and financial management in the context of manufacturing companies, as well as offering practical recommendations for companies intending to implement ERP to maximize its benefits in enhancing internal control and financial management.
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