POST IMPLEMENTATION REVIEW PADA INTEGRASI SKILUS PENDAPATAN DENGAN BIDANG AKUNTANSI DI PT. PLN (PERSERO) DISTRIBUSI JAWA TIMUR

  • Rizka Amelia Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: PT. PLN (Persero), ERP, SAP, Post-Implementation Review

Abstract

Penelitian ini betujuan untuk menguji Post-Implementation Review pada siklus pendapatan dan integrasinya di PT. PLN (Persero) Distribusi Jawa Timur. Penelitian ini merupakan applied research yang menggunakan pendekatan kualitatif dengan menggunakan metode semi-structured inquiries untuk memperoleh data dan fakta yang disajikan. Penelitian ini menggunakan data badan usaha tahun 2013. Post-Implementation Review ini bertujuan untuk menilai kesesuaian sistem yang telah diterapkan dengan orientasi perusahaan dan kebutuhan pengguna, sehingga dapat meninjau kelebihan dan kekurangan sistem. Hasil dari penelitian ini ditemukan bahwa PT. PLN (Persero) Distribusi Jawa Timur sebagai rollout unit belum  melakukan tahapan penting dalam Post-Implementation Stage setelah menerapkan SAP untuk proses bisnisnya. Selain itu SAP yang diterapkan belum mengakomodasi departemen niaga selaku departemen pengelola pendapatan badan usaha, adanya kenaikan piutang setelah pengimplementasian Payment Point Online Bank (PPOB), serta hambatan akan rekonsiliasi data pada Departemen Niaga. Sistem SAP yang diterapkan di PT. PLN (Persero) Distribusi Jawa Timur masih belum secara maksimal digunakan terkait kendaladari faktor pengguna.

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Published
2016-03-01
Issue
Vol. 5 No. 1 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

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