The Influence of Accounting Information System Cash Sales and Internal Control of Sales Effectiveness

This purpose of this research is to: (1) determine the magnitude of the effect of the cash sales accounting information system on sales effectiveness. (2)determine the magnitude of the effect of internal control on sales effectiveness.The research subject was AUTO2000 Marketing Department of Toyota, the Soekarno Hatta Bandung branch and the object of research was accounting information systems and internal control and sales effectiveness. Data collection techniques used by distributing questionnaires to 35 respondents of Toyota AUTO2000 branch of Soekarno Hatta Bandung. The data obtained were then analyzed using validity test, descriptive method descriptive method, and verification method. The results of statistical testing in the accounting information system has a significant positive effect on sales effectiveness, internal control has a significant effect on sales effectiveness.

Extending validity testing of the Persuasion Principles Index

Purpose This study aims to independently test the predictive validity of the Persuasion Principles Index (PPI) for video advertisements for low-involvement products with a measure of in-market sales effectiveness. This study follows the inaugural test conducted by Armstrong et al. (2016) for print advertisements for high-involvement utilitarian products with a measure of advertising recall. Design/methodology/approach The method was in line with that developed by Armstrong et al. (2016) for rating advertisements and assessing the reliability of ratings. Consensus PPI scores were calculated for a data set of 242 matched pairs of television advertisements. For each pair, the authors determined whether the advertisement that better adhered to the persuasion principles performed better in-market. Findings Consensus PPI scores predicted the more sales effective television advertisement for 55% (confidence interval (CI) = 49%, 61%) of the 242 pairs. This result is no better than chance and much weaker than the result from the initial validation study, which found that the consensus PPI scores predicted the more recalled print advertisement for 74.5% (CI = 66%, 83%) of 96 pairs. Research limitations/implications This study replicated the application of the PPI as per Armstrong’s guidelines and extended validity testing to a different set of advertising conditions. Findings indicate that better adherence to the persuasion principles produces only a weak, positive effect for predicting the performance of television advertisements for low-involvement products. A research agenda that flows from the results is discussed. Practical implications The authors suggest that the PPI in its present form is best used to predict advertising performance under conditions as per the inaugural validation test (Armstrong et al., 2016). Originality/value Advertisers will require compelling evidence of the PPI’s predictive accuracy to adopt the tool for pre-testing advertising. This study is the first independent test of the predictive validity of the PPI and its generalisability across advertising conditions. Another contribution of this study is the assessment of Armstrong’s advice to remove unreliable ratings. The authors show that this procedure, surprisingly, does not improve the predictive accuracy of the PPI.

The ANALYZING THE ACCOUNTING INFORMATION SYSTEM SALES CASH IN IMPROVE THE EFECTIVITY SALES

The aims of this research are: Analyzing the Accounting System of cash sales implemented at UD. Tani Mulyo with Accounting System whether it is appropriate theory. This research is a case study (1) Describing the cash sales activities and describing functions, procedures, documents, accounting records for cash sales, (2) Provide comparisons to Accounting Information System applied to SIA according to the theory adapted (3) Create Flowchart in accordance with existing procedures. Based on the analysis it could be concluded that: (1) The existence of overlapping tasks and responsibilities in the work on related functions. (2) The absence of Accounting Information System and Flowchart. (3) Document usage and accounting records in the accounting system is still simple and manual. (4) Although the sales are done smoothly, but in accordance with the system and procedures appropriate for use in the company will further improve the effectiveness of the sales activities. With the increase in sales effectiveness, the company's results are also increasing.

Analisis Pengendalian Intern Atas Sistem Informasi Penjualan Terhadap Efektivitas Dan Efisiensi Penjualan PT. Enseval Putera Megatrading Tbk.

As one form of organization, the company must have goals and objectives to be achieved. Sales accounting information system is one of the accounting information sub systems that explains how the procedures in carrying out sales activities. To realize the management of company activities effectively, efficiently, and internal controls are needed that can provide accurate and trustworthy information. To fulfill this, there are several elements which are the main characteristics of an internal control system, including; organizational structure that separates functional responsibilities appropriately, the existence of a system of authority and good bookkeeping procedures, sound practices must be carried out in carrying out the duties and functions of each section in the organization as well as the existence of an employee skill level in accordance with their responsibilities. The results of internal control research on the sales system owned by PT. Enseval Putera Megatrading Tbk. it is quite good and adequate, which includes elements of: control environment, risk assessment, healthy practices, employees whose quality is in accordance with their responsibilities, information and communication, and monitoring. The Role of Internal Control of the sales information system in increasing sales effectiveness and efficiency is very important. The internal sales control system implemented is effective, because it reached the 2018 sales target of Rp. 21.7 trillion, and the realization of the 2018 budget of Rp. 20.6 trillion (± 94.93%) and sales volume increased. Can be seen from the increase in sales volume in 2017 amounting to Rp. 19,669,096,571,146 while in 2018 the amount of Rp. 20,604,487,293,751. Keywords: Internal Control, Sales Information System, Sales Effectiveness and Efficiency

Book public pages in Instagram

The peculiarity of the Russian-language Instagram segment is that for many users it has become the platform for text self-expression and discussions (including on reading issues). This explains the fact that many publishers and bookstores create their own Instagram accounts to promote book products. The purpose of the article is to identify the marketing potential of book public pages in Instagram. The author sets the following tasks: to identify successful practices of publishers and bookselling organizations in Instagram; analyze them from the point of view of text content, visual design; identify the main forms of users engagement; calculate the engagement rate (ER); identify possible "recipes" for the success of book public pages. Viewing the official websites of publishers and bookstores allowed the identification of book public posts with a significant number of subscribers and that of forms to attract users, and the determination of content features and visual design. A comparison of the activity level of public pages: @ eksmolive and @mifbooks of two major publishing houses. For this purpose, the number of posts, likes and comments for the period from 23.10.2019 to 22.11.2019 was calculated, as well as the engagement rate using the ER method. The author comes to the conclusion that the Instagram is widely used by publishing organizations and booksellers as a promising platform for book promotion and reading support, active exchange of information with the audience, increasing people’s loyalty, brand promotion, organization of direct sales. Effectiveness of the presence of booksellers in Instagram largely depends on the competent segmentation of the audience, the uniqueness of the content and visual design, and the use of various techniques and methods to enhance user engagement.

Salesperson authenticity and gender-based perceptions: an international study

Mirroring the increasing percentage of women in the professional workforce, the number of females in sales has dramatically risen in recent years. The growth of gender diversity within the world of B-to-B buying and selling requires an examination of potential gender effects associated with interpersonal communications. The latter influences perceptions of authenticity, which in turn, influence sales effectiveness. The current study uses an international sample to review interpersonal communication drivers that are associated with buyer perceptions of salesperson authenticity. Gender differences associated with the processing of body language and the spoken word are particularly examined. Results indicate that, in high-involvement sales situations, female perceptions of salesperson authenticity are highly influenced by salesperson body language. Male perceptions, conversely, are more heavily influenced by the spoken word. Implications for sales training are provided.

Business buyers are people too: exploring how geodemographics affects business-to-business selling effectiveness

Purpose Drawing from the contingency model, this study aims to investigate the moderating effects of business-to-business (B2B) buyer personal characteristics on the relationship between sales activities and sales effectiveness. Design/methodology/approach As an application of engaged scholarship, this study leverages a years’ worth of sales activity and results from a Fortune 500 financial services company for 2,710 dyads; personal characteristics (i.e. geodemographics) were appended for the customers/prospects of the dyads. The data was analyzed with hierarchical regression, and subgroups were tested using the Chow test. Findings The results support that geodemographic segments – as a proxy for personal characteristics – moderate the strength of the relationship between selling activities and sales effectiveness. Overall, the results demonstrate that selling activities have varying impacts on sales effectiveness within geodemographic segments and buyclass scenarios. Practical implications While it has been long held that understanding the personal characteristics of the B2B purchasing decision-maker is critical for sales effectiveness, little guidance has been provided on how to accomplish this to scale. The present study provides a framework and process for practitioner operationalization. Originality/value This research contributes to the literature that has explored personal characteristics of buying center members. Additionally, the results suggest that personal characteristics of the purchase decision-maker may transcend business-to-consumer and B2B purchasing contexts.

Makeup or mask: makeup’s effect on salesperson trustworthiness

Purpose This paper aims to investigate how the use of varying amounts of makeup by sales personnel influences perceived salesperson trustworthiness and downstream purchase intentions/sales effectiveness. Design/methodology/approach Two studies were run with female and male makeup usage examined separately. In each study, a between-subjects, scenario-based experiment was run on Qualtrics in which participants were randomly assigned to conditions representing a salesperson with varying levels of makeup usage (none to glamorous/extreme). Findings Using ANOVA, the authors find that the glamorous/extreme makeup condition led to significantly lower perceptions of trustworthiness. Furthermore, mediation models for both studies found that increased salesperson makeup predicted lower perceived trustworthiness, resulting in lower purchase intentions and sales effectiveness. Practical implications Managers and salespersons can benefit from these findings through increased awareness of the “masking” effect of wearing too much makeup and the insight that more is not always better when it comes to the use of makeup to increase salesperson attractiveness and effectiveness. Originality/value Much work has been done in the past on attractiveness of salespersons in general and the “beauty premium.” The present work expands on this literature by examining a specific strategy, yet to be rigorously examined, that sales personnel may use to increase their attractiveness – makeup, and by identifying an “optimal” level of makeup usage.