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.
Key Words : Management Information Systems, Purchase Inventory Management

System

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
Some meaning or definition of the system provided by experts for comparison
are as follows:

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.
Thus, the data that is the raw material to be processed first and then can be
used According to Davis (2002) notion of information is: "The data has been
processed into a form that is meaningful for those who receive and useful in
decision making current and future". While understanding the information
according to Mc Leod (1995) is: "One of the main types of resources available to
the manager, whose management uses computer equipment that is used to solve
the problems being faced immediately." From the definition, it can be concluded
that the data is the raw material which is processed into an information. So there
is a difference between the data with information on where the data is "raw
material" that must be processed in a way to turn nature into information. This

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)
Raymond McLeod Jr. (1996: 54) argues that the MIS is as a computer-based
system that provides information for multiple users with similar needs. Output
information used by managers and non-managers in the company to make
decisions in solving problems. Meanwhile, according to Komaruddin in Effendy
(1989: 111) MIS is organized and planned approach to provide executive
assistance that facilitates information management processes. According to
O'Brien and Maracas (2009) objectives of management information system are:
to provide information that is used in the calculation of the cost of services,
products, and other desirable objectives of management; providing information

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.
3. To perform the control so that the data is stored and processed
accurately.

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.
Currently the land has been planted as many as 6763 hectare in which 3,103
Hectarea is a crop yield), immature plants 3,117 Hectare Ha and the remaining
543 are still New Plant . As is the obligation of the Government that all
plantations must have a partner with the community, then the PT. BSL also has
plants Plasma (Partners / Cooperative) amounted to 641 hectares an area
farmers around the estate.

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)
Record all purchasing activities and supply of goods in the warehouse.

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 & VSAT PSN
• Component Hardware: Computer (PC) Brand Lenovo Intel Core i5, Hard Disk 1
TB, 8 GB of RAM.
• Component Software: Oracle Database, Application Server Delphi and Linux OS

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:
• Planning; the first is to enter all the data purchasing budget will be purchased
within one year. So all business activities within one year of purchase must be
entered first into the PIMS data base.

• 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
Rekomedation can be given that the company could use another provider, but the
charges were issued a little bit bigger. There is an offer from Telkomsel to build
a tower in the garden with 50:50 system, where if this tower has been built
Companies can use a modem for Internet applications. Then there are also offers
from other providers whose speed and greater bandwidth and stable, but the

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.
With the activity of MIS-based computer, corporate leaders / managers can
more easily, cheaper, more efficient and effective in reducing decision-making,
including in melaku-kan management functions, such as planning, organizing ,
actuating, and controlling the results of these decisions must be accountable.

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