Sautma Ronni Basana_abstract_1522011

PERBANDINGAN IMPLEMENTASI  ISO DAN PELUNCURAN ENTERPRISE  RESOURCES PLANNING TERHADAP INDEKS KINERJA KEUANGAN

Sautma Ronni Basana
Zeplin Jiwa Husada Tarigan
Program Studi Manajemen Fakultas Ekonomi Universitas Kristen Petra
Jl. Siwalankerto 121-131 Surabaya

Telp. + 62 31 298 3244
E-mail: zeplin@peter.petra.ac.id

Abstract
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 had not been compared which project would bring more benefits to these companies. This research observed 35 companies which consisted 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 were taken by observing and recording the values which related to 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 showed that there was no significant difference of the ISO and ERP implementation on the factors of inventory turnover, and weeks of supply. While the other factors showed significant differences between the implementation of ERP and ISO. Net profit margin, gross profit margin, and operating profit margin showed better result on ERP launching. On the other hand, pretax margin showed better than ISO 9000 implementation. Overall, ERP implementation showed better results compared with ISO 9000.

Key words: ISO 9000, Enterprise Resources Planning, financial performance

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