Implementasi Enterprise Resource Planning (ERP) Berbasis System Aplication and Product (SAP) Dalam Meningkatkan Kualitas Sistem Informasi Akuntansi (Studi Literatur)

Abstract

In the competitive digital era, companies are required to have an efficient accounting information system (AIS); however, many organizations still face obstacles such as data fragmentation and the phenomenon of double data entry. This study aims to analyze the implementation of Enterprise Resource Planning (ERP) based on System Application and Product in data processing (SAP) in improving the quality of accounting information systems. The research method used is descriptive qualitative with a literature study design, where secondary data were obtained from ten major relevant journals through academic databases. Data analysis techniques were carried out through data reduction, systematic data presentation, and theoretical synthesis to link SAP's working mechanisms with information quality parameters. The results indicate that SAP implementation is capable of integrating cross-departmental business functions into a single centralized database using the single entry data principle. This integration significantly improves the quality of AIS through enhanced accuracy, reliability, and real-time information access, while minimizing the risk of human error due to process automation. Despite offering strategic benefits, this study also identifies that the success of SAP implementation heavily depends on human resource readiness, change management, and budget planning to avoid system failure. It is concluded that SAP transforms financial reporting into a more reliable basis for managerial decision-making, with recommendations for companies to conduct continuous training for system users