PROSES PENERAPAN SISTEM INFORMASI AKUNTANSI SAP DI PT ANTAM TBK UBPP LM : PERSPEKTIF INSTITUTIONAL THEORY

Santoso, Jeany (2019) PROSES PENERAPAN SISTEM INFORMASI AKUNTANSI SAP DI PT ANTAM TBK UBPP LM : PERSPEKTIF INSTITUTIONAL THEORY. Tesis thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

[img] Text (COVER + ABSTRAK)
COVER.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (1MB)
[img] Text (BAB 1)
I.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (243kB)
[img] Text (BAB 2)
II.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (292kB)
[img] Text (BAB 3)
III.pdf
Available under License Creative Commons Attribution Non-commercial.
Download (173kB)
[img] Text (BAB 4)
IV.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (451kB)
[img] Text (BAB 5)
V.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (169kB)

Abstract

Penelitian ini bertujuan untuk menganalisa proses penerapan sistem informasi akuntansi SAP dengan menggunakan perspektif Institutional Theory (Coercive Isomorphism, Mimetic Isomorphism, dan Normative Isomorphism) untuk mengetahui faktor-faktor yang menjadi pendukung dan penghambat di dalam penerapan sistem informasi akuntansi SAP pada PT ANTAM Tbk UBPP LM. Strategi penelitian yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan kualitatif. Dalam penelitian ini, peneliti menggunakan data yang bersifat kualitatif yaitu berupa jawaban atas pertanyaan wawancara mendalam kepada Accounting & Budgeting Senior Officer, ICT Manager dan ERP Financial Controlling Business Analyst Specialist sebagai informan dan peneliti melakukan observasi di PT ANTAM Tbk UBPP LM. Hasil penelitian menunjukkan bahwa dalam penerapan sistem informasi akuntansi SAP di PT ANTAM Tbk UBPP LM, adanya faktor pendukung Coercive Isomorphism yang dibuktikan dengan kepatuhan PT ANTAM Tbk UBPP LM pada Peraturan Pemerintah Republik Indonesia Nomor 47 Tahun 2017 sebagai anggota Holding Industri Pertambangan dan adanya himbauan yang diberikan induk Holding Industri Pertambangan dapat dianggap sebagai salah satu upaya untuk memperoleh legitimasi. Adanya faktor pendukung Mimetic Ishomorphism, hal ini dibuktikan dengan adanya benchmark yang dilakukan PT ANTAM Tbk ke beberapa perusahaan sejenis. Faktor Coercive Isomorphism mempengaruhi Mimetic Isomorphism, hal ini dibuktikan dengan adanya himbauan yang mendorong PT ANTAM Tbk untuk melakukan benchmark ke PT INALUM (Persero). Adanya faktor pendukung Normative Ishomorphism yang dibuktikan dengan adanya perubahan SDM, penggunaan konsultan, kegiatan training dan budaya. Di lain pihak Normative Isomorphism bisa menjadi faktor penghambat, hal ini dibuktikan dengan adanya budaya (mindset dan adaptasi user) dan sistem yang kompleks. Kata Kunci: Institutional Theory, Sistem Informasi Akuntansi, dan SAP. This study aims to analyze the process of implementing SAP information systems using the perspective of Institutional Theory (Coercive Isomorphism, Mimetic Isomorphism, and Normative Isomorphism) to look for factors that are supporting and inhibiting factors in the use of SAP accounting information systems at PT ANTAM Tbk UBPP LM. The research strategy used in this research is a case study with a qualitative approach. In this study, researchers used qualitative data in the form of answers to in-depth interview questions to the Accounting & Budgeting Senior Officer, ICT Manager and ERP Financial Controlling Business Analyst Specialist as informants and researchers made observations at PT ANTAM Tbk UBPP LM. The results showed that in the application of SAP accounting information systems at PT ANTAM Tbk UBPP LM, there was a supporting factor for Coercive Isomorphism as evidenced by PT ANTAM Tbk UBPP LM's compliance of PP RI No. 47/2017 as a member of the Mining Industry Holding and the appeal given the holding of the Mining Industry Holding can be considered as an effort to gain legitimacy. The existence of supporting factors for Mimetic Ishomorphism, this is evidenced by the existence of benchmarks conducted by PT ANTAM Tbk to several similar companies. The Coercive Isomorphism factor influences Mimetic Isomorphism, this is evidenced by the appeal that encouraged PT ANTAM Tbk to benchmark against PT INALUM (Persero). The existence of supporting factors is Normative Ishomorphism as evidenced by changes in HR, the use of consultants, training activities and culture. On the other hand Normative Isomorphism can be an inhibiting factor, this is evidenced by the existence of culture (mindset and user adaptation) and complex systems. Keywords: Institutional Theory, Accounting Information Systems, and SAP.

Item Type: Thesis (Tesis)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNormansyah, IrfanUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Sistem Informasi Akuntansi
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 05 Oct 2021 07:19
Last Modified: 05 Oct 2021 07:19
URI: http://repository.stei.ac.id/id/eprint/5404

Actions (login required)

View Item View Item
Repository STEI is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.