Information Systems Sales And Cash Receipts
Tobacco companies in Indonesia has mushroomed, although not all are known by all people of Indonesia at least they are known in the region of origin. Increasing number of tobacco companies, the competition is getting tighter. And competition is always appearing in the business world. Where every company has different competencies from each other. Companies that have the best competence will be able to survive in a competitive world. The most fundamental is the company should know that dimiliknya competence. For companies that need a certain amount of information that will be used as a guide and basis for the company's operations. Information is data that has been filtered, organized, realized, and are interconnected so useful to achieve organizational goals (Riasetiawan, 2004:2).
Each company has different goals when first established. This is influenced by several factors, both of the founders of the company or the environmental conditions encountered at the time. Factors that come from the company's founders include viewpoints, educational background, culture, religion. While originating from environmental factors such as technology, politics, economic conditions. But no denying that every company has some common purpose that is experiencing growth and survival of the company.
To achieve this goal the company has planned then the information will be needed as the primary means of communication for the purposes of decision making and policy formulation. It is also necessary manufacturing company. Manufacturing companies are always engaged in selling the business to sell, as did the tobacco company, which is one form of manufacturing companies. Various strategies are formulated and implemented the company to increase their sales. To obtain accurate and valid information so companies need to formulate a system of information, especially information systems sales and cash receipts tobacco companies.
Every company has a sales specification. Broadly speaking there are three kinds of commonly used specification sales company, which is based on product, sales personnel, and sales area. For the tobacco companies' Djarum "has a specification sales by sales region, or more commonly referred to as kanvasser. The reason for tobacco companies "Djarum" kanvasser apply because it was considered the most profitable strategy for them. Sales of cigarette tobacco companies "Djarum" spread to several regions, with kanvasser will facilitate the management company to evaluate the performance of the company. In addition, with kanvasser company can analyze its sales markets, customers, suppliers, needs, regional tastes, supplies, and environmental needs.
Riasetiawan (2004:2) concluded the criteria for useful information in making decisions as follows:
1. Relevant, some information has benefits as a basis for decision making
2. Accuracy, accuracy, and can be relied an information
3. Timely, current information obtained and easy to obtain when needed
4. Brief, information has been grouped so no need to be explained
5. Clearly, the level of information can be understood by the recipient
6. Can be quantified, the level of information can be expressed in terms of numbers
7. Consistent, comparable levels of information.
Information systems sales and cash receipts has significance for the company. Pengelolahan information requires speed and accuracy of the process, the company will require information systems sales and cash receipts in accordance with the needs of its business.
In information systems sales and cash receipts reviewed the procedures for sales and cash receipts, related parts are strung in a procedure, forms used by companies, and implementation of internal control.
The procedure of sales and cash receipts is an important key in the implementation of information systems sales and cash receipts in a company. Whether it's the procedure for sales orders, procedures for recording accounts receivable, sales distribution procedures, and so forth. The implementation of procedures that are not or less in accordance with standards established by the company will be a problem for the company, which will influence the effectiveness and efficiency of enterprise performance. The absence of procedures that should be applied to the company is one of the problems that may arise within the company. There are parts missing or procedures not listed by the tobacco companies' Djarum "this.
Related sections are strung in a procedure is also important to note the company. For sales information system and cash receipts related parts is part of the sale, the credit (for credit sales), the billing, accounting, and other related parts. In practice each of these sections has the duties and responsibilities of different but still interconnected with other parts. Separation of the parts that are clearly related to the company shall be run, this is to avoid the duplication of implementation responsibilities. In the tobacco companies' Djarum "There are some parts that made one, resulting in duplication of responsibilities in the implementation of one part.
So is the case with the use of corporate forms and corporate internal control penerpan. The forms used should be able to provide information needed by the parts (functions) that exist in information systems sales and cash receipts. Tobacco companies "Djarum" uses a different form for one function the same. Good internal controls also must be considered by the company. Like the tobacco companies' Djarum "is, they are less able to properly implement internal control.
The four issues above are important things that must be considered and applied by the company. With the implementation of information systems sales and cash receipts are expected to provide the information-weighted, accurate, and valid because it will be the basis of decision making, both by internal and external parties.