Muhammad Nawawi




The purpose of this study is to provide empirical evidence about the models of benefits of accounting and user satisfaction within the ERP system implementation. The empirical analysis in this study is based on primary data obtained from a survey of 42 manufacturing companies with 64 manager respondents, or response rate of 42,67%. This research was conducted by the method of approach to structural equation modeling (SEM) with testing tools using partial least squares (PLS). Overall, these findings indicate ERP system implementation can be increase the benefits of accounting and ERP system implementation significantly affects of user satisfaction.


Keywords: benefits of accounting, ERP system implementation, user satisfaction




Tujuan dari penelitian ini adalah untuk memberikan bukti empiris tentang model manfaat akuntansi dan kepuasan pengguna dalam implementasi sistem ERP. Analisis empiris dalam penelitian ini didasarkan pada data primer yang diperoleh dari survei terhadap 42 perusahaan manufaktur dengan 64 responden manajer, atau tingkat respons 42,67%. Penelitian ini dilakukan dengan metode pendekatan structural equation modelling (SEM) dengan alat pengujian menggunakan partial least squares (PLS). Secara keseluruhan, temuan ini menunjukkan implementasi sistem ERP dapat meningkatkan manfaat akuntansi dan implementasi sistem ERP secara signifikan mempengaruhi kepuasan pengguna.


Kata kunci: manfaat akuntansi, implementasi sistem ERP, kepuasan pengguna

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