Melola Discovery

← Melola Discovery

Open access Journal

Implementation, Impact, and Development of ERP Systems in The 4.0 Era: A Literature Review

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 20 No. 1 (2025) · pp. 1–14

DOI
10.52062/jaked.v20i1.4604
ISSN
2621-6787, 1978-4848
Published
2025-04-24
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

Technological advancements, application, and system development help organizations track and improve their performance. The software system commonly used by organizations for a long time is Enterprise Resource Planning (ERP). The purpose of this study is to determine and analyze the implementation, impact, and improvement of accounting information system based ERP in the 4.0 era. This research was conducted using the Systematic Literature Review (SLR) method. This study found that ERP has a big role in the 4.0 era. Namely, the implementation of ERP systems provides benefits including increased flexibility, providing more and better quality information, and improving the quality of financial statements. The limitations in this study lie in previous research which still does not discuss the 4.0 era. So it is recommended for further research to use variables outside of this study. Keywords: ERP, implementation, impact, development accounting information system (AIS), ERP 4.0

Collaboration network of the authors

19 authors · 33 co-authorship links · 1 across different organisations

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Hasanuddin University
  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Syamsuddin SyamsuddinAffiliation unknown2
Intihanah IntihanahUniversitas Halu Oleo1
Muzakkir MuzakkirAffiliation unknown1
Dinda Masyta Triana PutriHasanuddin University1
Gagaring PagalungHasanuddin University1
Muhammad Resa SaputraHasanuddin University1
Haliah HaliahHasanuddin University1
Sarah AndiniHasanuddin University1
Amiruddin AmiruddinHasanuddin University1
Akhmad Qusyairi AmiruddinHasanuddin University1
Navis Al-RizkyHasanuddin University1
Asharin Juwita PurisamyaHasanuddin University1
SyamsuddinHasanuddin University1
Yesaya Bittikaka RumbiHasanuddin University1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Implementation, Impact, and Development of ERP Systems in The 4.0 Era: A Literature Review</dc:title>
	<dc:creator>Mahmuda Arpan, Safa Rifha</dc:creator>
	<dc:creator>Akhriani, Ririn</dc:creator>
	<dc:creator>Annisa Maknun, Andi Batari</dc:creator>
	<dc:creator>Pontoh, Grace. T</dc:creator>
	<dc:creator>Aini Indrijawati</dc:creator>
	<dc:description xml:lang="en-US">Technological advancements, application, and system development help organizations track and improve their performance. The software system commonly used by organizations for a long time is Enterprise Resource Planning (ERP). The purpose of this study is to determine and analyze the implementation, impact, and improvement of accounting information system based ERP in the 4.0 era. This research was conducted using the Systematic Literature Review (SLR) method. This study found that ERP has a big role in the 4.0 era. Namely, the implementation of ERP systems provides benefits including increased flexibility, providing more and better quality information, and improving the quality of financial statements. The limitations in this study lie in previous research which still does not discuss the 4.0 era. So it is recommended for further research to use variables outside of this study.
Keywords: ERP, implementation, impact, development accounting information system (AIS), ERP 4.0</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2025-04-24</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/4604</dc:identifier>
	<dc:identifier>10.52062/jaked.v20i1.4604</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 20 No. 1 (2025): Mei; 1-14</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 20 No 1 (2025): Mei; 1-14</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/4604/3122</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2025 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>