Evaluasi Transformasi Sistem Penjualan dari Konsinyasi ke Beli Putus Dalam Meningkatkan Kepastian Arus Kas di PT Cipta Karya Raya

Abstract

PT Cipta Karya Raya (CKR) adalah produsen sofa Business to Business (B2B) yang selama empat tahun menerapkan sistem konsinyasi, menyebabkan ketidakpastian arus kas akibat rata-rata Terms of Payment (TOP) yang panjang, yaitu 110 hari. Kesenjangan antara sistem ini dan kebutuhan akan kepastian kas mendorong evaluasi transformasi ke sistem beli putus. Penelitian ini bertujuan mengidentifikasi dampak konsinyasi, mengevaluasi sistem beli putus pada dua pelanggan utama, serta merumuskan rekomendasi strategis. Pendekatan kualitatif terapan digunakan melalui wawancara, dokumentasi, dan studi pustaka, dengan analisis komparatif. Hasil menunjukkan bahwa sistem beli putus mempercepat kas masuk, menurunkan umur piutang, dan meningkatkan efisiensi operasional. Rekomendasi mencakup penyempurnaan SOP sistem penjualan dan evaluasi berkala sistem baru

PT Cipta Karya Raya (CKR) is a Business to Business (B2B) sofa manufacturer that has been implementing a consignment system for four years, causing cash flow uncertainty due to the long average Terms of Payment (TOP), which is 110 days. The gap between this system and the need for cash certainty prompted an evaluation of the transformation to an outright purchase system. This study aims to identify the impact of consignment, evaluate the outright purchase system on two main customers, and formulate strategic recommendations. An applied qualitative approach is used through interviews, documentation, and literature studies, with comparative analysis. The results show that the outright purchase system accelerates cash inflow, reduces the aging of receivables, and increases operational efficiency. Recommendations include improving the sales system SOP and periodic evaluation of the new system.