PENGARUH PENERAPAN ERP SAP TERHADAP EFEKTIVITAS PELAPORAN BIAYA PADA INDUSTRI MANUFAKTUR STRATEGIS
DOI:
https://doi.org/10.70248/jakpt.v4i1.4492Abstract
Penerapan System Application and Product in Data Processing (SAP) diharapkan membantu industri manufaktur strategis menghasilkan pelaporan biaya yang akurat dan tepat waktu. PT Pindad mulai menerapkan SAP sejak 2013, tetapi efektivitasnya terhadap pelaporan biaya belum pernah dievaluasi secara khusus. Penelitian ini bertujuan menguji pengaruh penerapan SAP terhadap efektivitas pelaporan biaya, dengan fokus pada modul Controlling (CO) di Divisi Manufaktur Rekayasa Industri (MRI). Berlandaskan Task-Technology Fit (TTF) dan DeLone & McLean IS Success Model, penelitian kuantitatif asosiatif ini menggunakan kuesioner kepada 56 pengguna SAP yang dipilih secara purposive sampling pada Januari 2026, lalu dianalisis dengan regresi linier sederhana. Hasil menunjukkan bahwa penerapan SAP berpengaruh positif dan signifikan terhadap efektivitas pelaporan biaya (B = 0,775; t = 10,212; p < 0,001). Penerapan SAP menjelaskan 65,9% variasi efektivitas pelaporan biaya (R² = 0,659), dan persepsi responden terhadap kedua variabel tergolong tinggi. Temuan ini berbasis persepsi pengguna pada satu divisi dan belum menguji dimensi kualitas sistem dan kualitas informasi secara terpisah. Secara praktis, hasil mendukung pemanfaatan modul CO dalam pelaporan biaya produksi industri pertahanan.
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