Analysis of Management Information Systems - Planning and
Purchasing Materials - Case Study at PT. Bintang Sawit Lestari
Prof. Dr. Ir. H. Hapzi Ali, Pre-Msc, MM, CMA
Rizky Dwi Nanda, Kurniawati, Novi Nola Sari, Adhitya Nurdianto, Umi Khulsum, Budi Putra Lubis
Mahasiswa Magister Akuntansi
Fakultas Pascasarjana, Universitas Mercubuana
Abstract
PT. Bintang Sawit Lestari is one of the private oil palm companies in Indonesia. Company in its business has been using management information systems (MIS) has been implemented, namely Plantation Management System (PMS), Engineering Management System (EMS), Purchasing Inventory Management System (PIMS), Human Resources Management System (HRMS), Finance Management System ( FMS) and Accounting Management System (AMS). The purpose of this paper is to know the information system planning and purchase of goods as well as analyze the information system Purchasing Inventory Management System (PIMS) case study on PT. Bintang Sawit Lestari. The methodology used is the study of literature and empirical experience. The analysis used in MIS PIMS know PT. Bintang Sawit Lestari by looking at characteristics include components consisting of the component input, output, technology, hardware and software; Boundry set there are three, namely purchasing and inventory activities, authority and budget; Environment; Interface to the AMS and FMS; The goal of efficiency and effectiveness, accuracy of data as well as a high economic value; and the process involves planning, control and decision making. PIMS implementation has some constraints, especially on the internet that is often experienced Request Time Out (RTO) so that the information obtained is not up to date. Recommendations suggested to overcome that by using other providers with risk costs slightly more expensive.
1. INTRODUCTION
At the present time information system has developed very rapidly, reaching every element of life, business and social. The use of information systems in a company at this point has become a necessity due to the high demand for information so it takes a system that can provide those needs. The plantation company is one company that has extensive business process and the amount of land in areas that require an integrated system in order to facilitate business processes and improve efficiency and business effectiveness. In the process of business enterprise information systems plantation is needed because of the small problems that have a major impact for the company is often the case, for example, the management of the sales transactions without knowing the exact amount of Fresh Fruit Bunch (FFB) or Crude Palm Oil (CPO) available in their plants. Not to mention the leak occurred in the field can not be controlled by the management. "Without an integrated supervision, losses in the field could reach 8%," (Simanjuntak, 2007).
Plantations are capital intensive and labor-intensive, which is the largest cost component for fertilizer and plant maintenance costs. Fertilizers, chemicals, fuel oil and spare parts for the transport of FFB can amount to almost 60% of the total cost which in a short keluarkan. A brief overview that the need for fertilizer costs an average of palm oil plantations between Rp. 6000000-7500000 Per ha per year. Imagine if the average oil palm plantation has a land area of 5,000 hectares, the total cost for fertilizer could reach Rp. 30 billion - 37.5 billion per year. For the provision and procurement of goods such as fertilizers, chemicals and other very crucial and a major focus of the company in order to smooth business in the plantation business could reach the expected target.
2. LITERATURE
Information Systems
a. System
a) The system is an integral component of an interconnected with clear boundaries to work together to achieve a set of goals (O'Brien and Marakas 2009).
b) Definition of the system according to Kadir (2003: 54) system is a set of interrelated elements or integrated intended to achieve the goal.
c) Ackof in Effendy (1989: 51) says that the system is any entity, conceptually or physically, which consists of parts of the state are dependent on each other.
d) In Big Indonesian Dictionary (1995: 950) stated that the system has two meanings; (1) A set of elements related to each other on a regular basis so as to form a totality; and (2) a regular arrangement of the views, theories, principles, and so on.
From the definitions above, it appears that each approach emphasizes that the system put on the element or component. That is, that the system should be composed of various components / elements are interconnected to form a unified whole.
b. Information
Information is data or facts that have been processed in such a way that metamorphose into information. In addition, information can reduce uncertainty and has a value in the decision due to the lack of information we can choose actions with the smallest risk.
To generate wisdom and good judgment required processing the data into information that is relevant to the issues facing the company.
change is important to realize because the real value of the data does not have anything to take a decision, only the information has value, in the sense that the information will allow managers to make decisions.
c. Information Systems
While understanding that the information system, as follows:
a) The information system in a simple understanding can be defined as a computer-based system which provides information to be-how many users with similar needs (Sutono, 2007).
b) The information system is a combination of people, hardware, software, network communications, data sources, to procedures and policies are well organized to store, organize again, store, and disseminate information within an organization (O'Brien and maracas, 2009).
c) According to Alter in Effendy (1989: 11), the information system is a combination of work procedures, information, people, and information technology in organizing to achieve goals within an organization.
d) According to Wilkinson, the information system is a framework that coordinates the resources (human, computer) to change the input.
The information system contains important information about people, places, and everything that is in or around the neighborhood organization. Information itself contains a meaning that is data that has been processed into a form that is more meaningful and can be used for decision making. The data itself is represented facts.
Management Information System (MIS)
used in planning, control, evaluation, and continuous improvement; provide information for decision making. These objectives indicate that managers and other users need to have access to management accounting information and know how to use it. Management accounting information can help them identify a problem, solve problems, and evaluate the performance (the accounting information needed and is used in all stages of management, including planning, control and decision-making).
Information Systems (IS) is a combination of information technology and the activities of people who use the technology to support the operation and management. In a very broad sense, the term information system is often used to refer to the interaction between people, processes algorithmic, data, and technology. While the Information Technology (IT), namely: is a study of design, implementation, development, support or management of computer-based information systems, particularly in the application hardware and computer software.
Management Information Systems or MIS is part of the planning system of internal controls of a business that includes the use of people, documents, technology and accounting procedures by management to solve business problems such as the cost of the product, service, or a business strategy.
Objective of Management Information System
There are three objectives of the implementation of information systems in the company are:
1. To retrieve and store data about the company's business activities and transactions effectively and efficiently.
2. To provide information useful for decision making.
Role of Information Systems
Early in the development of computerized information, the computer does not have a program that runs automatically, but only run the command manually entered into the computer. After the 2000s, the management information system started to develop as an integrated system on a variety of parent company and its branches.
The system was created in the computer-based information system (Computer Based Information System). Until now, an integrated information system runs and runs automatically.
Information System itself has physical elements needed for smooth system used, ie computer hardware, software, system software is common, common application software, and application programs.
Furthermore, the database contained Information System and procedures for the implementation of enterprise management system and of course, all the officers who operate the system.
A general description of the company
PT. Bintang Sawit Lestari (BSL) is a private company National Oil Palm Plantation which is a subsidiary of PT. Agrina Plantation Group. The company has 10.236 hectares of land concession located in Desa Penyeladi Kecamatan Kapuas Kabupaten Sanggau, Propinsi Kalimantan Barat. (Approximately 383 KM from the capital of the Province of Pontianak).
PT. BSL was founded in 2009 by which time the new company get Permission principle and in 2010 the company got the concession and began a nursery at the end of 2010. Seed Oil used Socfindo use seed varieties.
Production systems
As usual in a plantation company that the production of fresh fruit bunches (FFB) is the final output is generated. This time the results of FFB sold to Palm Oil Processing Plant (Mill) that surround the Estate.
Harvesting System in PT. BSL still use shelf sleigh (harvesters in for to block the plant is ripe to make a piece of fruit) . FFB already harvested are then put on the polling results and then transported by truck to location Mill.
3. METHODS FOR ANALYSIS
Management Information Systems Analysis Planning and Purchasing Goods Case Study at PT. Bintang Sawit Lestari using literature study and empirical
experience.
4. DISCUSSION
PT. Bintang Sawit Lestari in 2015 create an integrated system where previously each module of the system is running on its own. The system in use is up by Team Build IT companies where the system is using an Oracle database, Delphi Application, Server for IBM hardware, while Linux OS Software. Internet
network using CBN and V-SAT PSN. Computer for the user to wear Brand Lenovo Core i-3 and i-5.
The Management Information System which is currently implemented in the Company are as follows:
1. Plantation Management System (PMS)
This system is used to record all activities related to employment in the Field (Plantations) as the result of crop production, Instant Employee Wages, premiums employees and all jobs Plant Maintenance
(Fertilizations, Maintenance, Pest & Disease) 2. Engineering Management System (EMS)
The system is to record all existing activities in departments like Mechanical Workshop, transport, use of heavy equipment.
3. Purchasing Inventory Management System (PIMS)
4. Human Resources Management System (HRMS)
Records the activities of Personnel (Employee Data, Payroll, Leave, Benefits, of medicine, etc.)
5. Finance Management System (FMS) Record all activities related to Finance 6. Accounting Management System (AMS)
Accounting records all activities in which the output end Financial Statements.
Purchasing Inventory Management System (PIMS)
At the PT Bintang Sawit Lestari there are many processes. For a discussion of the problem is limited to only Planning Information System and the purchase of goods. Management Information Systems used Purchasing Inventory
Management System (PIMS), namely Record all purchasing activities and supply of materials in the warehouse. Purchasing system in PT. BSL is divided into two parts:
Local purchases
Local purchase is conducted by the Plantantions (estate) where there is usually a limit of general goods and is not strategic and should not be restricted more than Rp. 200,000 items of goods, should not be more than Rp. 500,000 per Supplier and should not be more than Rp 5,000,000 per month.
Purchase Head Office
Purchases made by the Head office (Jakarta) where the materials were purchased is that value is relatively large and strategic nature such as fertilizers, fuel Diesel, Spare Parts, Machinery, and other assets.
Characteristics in Purchasing Information System Inventory Management System (PIMS)
a. Component ; consisting of :
• Component Input is data entered are: Data Budget and also Data Purchase Goods & Services (Request For quation, Special Supplier Agreement). • Component Output (results) of the system are:, Purchase Order (PO) and Purchase Report.
• Component Technology: Computer (PC), Laptop, Server Internet CBN &
V-SAT PSN
• Component Hardware: Computer (PC) Brand Lenovo Intel Core i5, Hard Disk 1 TB, 8 GB of RAM.
b. Boundry (Limitation):
• The system is limited only to Purchasing & Inventory alone.
• Limited by Standard Operating Procedures (authorization); so the user part of the purchase can only buy materials after the authorization of several parts, for example for items of spare parts must be inspected by the engineering division to control whether the goods purchased under the designation, continues to Cost Control to see if the goods they will already exist in budgeted, then the approval of Finance Division to see if the funds for the purchase of merchandise is
available, then the approval of the new Board of purchases can be made. as • Constrained by budget (Budget); If the goods to be purchased no budgeted or already over budget, the purchase request will be rejected.
c. Environment (enviroment);
• Personnel; no special personnel who have skills in the IT field. Still expects the personnel of the Regional Office in Sanggau where one person must handle some 3 PT in 4 different location.
• Electricity Network Infrastructure; At Location uses Genset generator engine
which is limited only be active 12 hours per day due to restrictions by the usage of Solar Fuel.
• Network Infrastructure Provider Internet with impaired PSN always breaking the terms Request Time Out (RTO).
d. Liaison System (Interface): Purchasing Inventory Management System (PIMS) will be connected to some other System
• Accounting Management System (AMS); after the goods are purchased (PO) will be automatically recorded in the inventory system when it is received at the warehouse, and will directly go to Accounting Management System (AMS) for the Journal of Debt recognition.
• Finance Management System; Purchase Order (PO) that have been realized will automatically appear in FMS to process the payment of the debt.
e. Goal ; with this system, the work that was once manually can be faster, more supervision is the maximum, so we can say Goal of the system applied creates: • Efficiency & Effectiveness
• Data Accuracy
• high economic value (Cost vs Benefit)
f. Process; in Purchasing Inventory Management System (PIMS) there are several processes that must be done:
• Control; In this PIMS when no purchases outside of the plan or exceeds the budget, it must be in the Make a Request Supplementary Budget. The Request Supplementary Budget should explain in detail the reasons why the purchase was to be done even though it exceeds or does not budgeted.
• Decision-making ; PIMS can be used as a strategic decision maker, as it
relates to other divisions. Eg for Request Supplementary Budget example above, management can refuse or realize additional budget according to economic
considerations and business.
Analysis of Information System Planning and Purchasing Materials
System planning and purchaing in PT. BSL has actually been going pretty well where as seen in flow chart items requested for the purchase to go through inspection Technical accordance with the needs, for example for goods Spare Part must go through the Division of Engineering at Head Office, materials for plantations (fertilizers, chemicals , chisel etc.) should be through the division of Agronomy. Then after that to go through Cost Control located in the Finance Division, where if the materials are not in the Budget or when exceeding the budget must make a request Supplementary Budget to be in the authorization to the Board of Directors level.
Constraints In the System
Due to the IT infrastructure is also still a lot of problems, especially for Internet and data network resulting in constrained in terms of the report is still not up to date. This is because the system can not be 100% live within the meaning
sometimes have to use a local server first and then backup the data from the local server can only be sent to Jakarta (Head Office) then be processed. So it is urgent demand for goods that can not be directly executed or in process, this has resulted in delays in the supply of goods.
This constraint is due to support from the satellite (using PSN) are often disconnected unexpectedly (RTO term; Request Time Out). Then also for IT staff who are in plantations are also fixed yet, because Staff IT should be around to handle multiple plantations.
Recommendation
cost is greater. Because it is still in the development stage and is still under construction Palm Oil Processing Plant (Mill) then the construction of
infrastructure for IT also must improve.
Even if the cost is expensive but because it is an investment, the company should do so at this time also.
5. CONCLUSION
System planning and purchasing in PT. BSL has actually been going pretty well where as seen in flow chart items requested for the purchase to go through inspection Technical accordance with the needs, for example for goods Spare Part must go through the Division of Engineering at Head Office, goods for plantations (fertilizers, chemicals , chisel etc.) should be through the division of Agronomy. Then after that to go through Cost Control located in the Finance Division, where if the goods are not in the Budget or when exceeding the budget must make a request Supplementary Budget (PTA) to be in the authorization to the Board of Directors level. For the use of information systems at the point of purchase goods there were limited because of the infrastructure to support information systems. Going forward, if possible could add another in the
information system for Decision Support Systems (DSS) which stems from the SIM due emphasis on the function of supporting decision makers throughout the stages, although the actual decision remains the exclusive authority of the decision maker. Or also when it's a more complex system, the company can make the Executive Support Systems (ESS). ESS depends on information produced by SIM and ESS helps executives organize their interaction with the external environment by providing graphs and supporting communications in places that can be accessed as an office.
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