Pert 1 - Pengertian SIA.ppt

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    09-Nov-2015

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  • Accounting Information System

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    Sistem Informasi AkuntansiSIA adalah sistem yang digunakan untuk mengumpulkan, menyimpan, dan memproses data sehingga memberikan informasi yang akurat dan dapat diandalkan ke pembuat keputusan ketika dibutuhkan.Berupa:Menggunakan teknologi canggih; atauCoret-coretan; atauKombinasi kedua hal di atas.

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    An AIS is a system that collects, records, stores, and processes data to produce information for decision makers.AIS component:The people who operate the system and perform various functionsThe procedures and instructions, both manual and automated, involved in collecting, processing, and storing data about the organizations activitiesThe data about the organization and its business processesThe software used to process the organizations dataThe information technology infrastructure, including computers, peripheral devices and network communications devices used to collect, store, process and transmit data and informationThe internal controls and security measures that safeguard the data in the AIS.

    WHAT IS AN AIS?

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    INFORMATIONInformasi dianggap berguna bila:RelevanceReliabilityCompletenessTimelinessUnderstandabilityVerifiabilityAccessibility

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    Fungsi penting yang dibentuk SIA pada sebuah organisasi antara lain:Mengumpulkan dan menyimpan data tentang aktivitas dan transaksi.Memproses data menjadi into informasi yang dapat digunakan dalam proses pengambilan keputusan.Melakukan kontrol secara tepat terhadap aset organisasi.

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    Cara KerjaUntuk memahami bagaimana SIA bekerja, perlu untuk menjawab beberapa pertanyaan sebagai berikut:Bagaimana mengoleksi data yang berkaitan dengan aktivitas dan transaksi organisasi?Bagaimana mentransformasi data kedalam informasi sehingga manajemen dapat menggunakan untuk menjalankan organisasi?Bagaimana menjamin ketersediaan, keandalan, keakuratan informasi?Bagaimana menjamin ketersediaan, keandalan, keakuratan informasi?

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    FACTOR THAT AFFECT AISAISOccupationalCultureStrategyInformationTechnologyAIS design is affected by information technology, the organizations strategy, and the organizations culture.Information technology affects the companys choice of business strategy. To perform cost-benefit analyses on IT changes, you need to understand business strategy.Although culture affects the design of the AIS, its also true that the AIS affects culture by altering the dispersion and availability of information.

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    ROLE IN VALUE CHAIN

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    ROLE IN VALUE CHAINImproving the quality and reducing the costs of products or services.Improving efficiency. A well-designed AIS can make operations more efficient by providing more timely information.Sharing knowledge. A well-designed AIS can make it easier to share knowledge and expertise, perhaps thereby improving operations and even providing a competitive advantage.Improving the efficiency and effectiveness of its supply chain.Improving the internal control structureImproving decision making

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    Business Events & Transaction CyclesBusiness Events adalah tahapan-tahapan dalam proses fisik dan finansial perusahaan. Co: pemesanan, penerimaan, penyimpanan, dan pembayaran barang dagang.External events terjadi antara perusahaan dengan pihak eksternal, co: sales.Internal events terjadi dalam perusahaan, co: penyimpanan barang dagang, inspeksi barang pada lini produksi.Business Events dimulai dengan memperoleh datadiakhiri dengan menyajikan informasi seperti Laporan Keuangan.

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    Sistem Informasi Akuntansi

    Pengolahan

    Pesanan

    Penjualan

    Penagihan

    Analisis

    Penjualan

    Piutang

    Penerimaan

    Kas

    Utang

    Pengeluaran

    Kas

    Buku

    Besar

    Pelaporan

    Keuangan

    Pembelian

    Pemrosesan

    Sediaan

    Sistem Pemrosesan Transaksi

    Pengeluaran dan Penerimaan Kas

    Sistem Pemrosesan

    Transaksi Penjualan

    Sistem Pemrosesan

    Transaksi Pembelian

    Sistem Pelaporan dan

    Pemrosesan

    Buku Besar

    Pembayaran Gaji

    Pencatatan

    Kehadiran

    Sistem Pemrosesan

    Transaksi Penggajian

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    Business Events & Transaction Cycles

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    Business Events & Transaction CyclesGeneral ledger and financial reporting cycle: input berasal dari output siklus-siklus yang lain. Siklus ini meliputi transaksi-transaksi nonrutin dan adjustment yang terjadi selama periode akuntansi atau di akhir periode akuntansi.Revenue cycle: meliputi solicitation of projects, project exeution, dan delivery (sales) serta cash receipt.Expenditure cycle: meliputi purchase dan cash disbursements.

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    Business Events & Transaction CyclesResources-Management cycle: terdiri dari semua aktifitas yang berhubungan dengan sumber daya fisik perusahaan termasuk:perolehan dana dari segala sumber, perolehan, pemeliharaan, dan disposing/pelepasan fasilitas (fixed asset), Perolehan, peyimpanan, dan penjualan inventori (barang dagang)Perolehan, pemeliharaan, dan pembayaran pegawai

    Other Transaction Cycles: accounting cycle terdiri dari:Financial accounting cycle: meng-capture dan mencatat transaksi akuntansi pada jurnal dan ledger.Managerial accounting cycle: mengumpulkan dan mengolah data untuk menghasilkan informasi untuk mendukung pengambilan keputusan manajemen.

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    BUSINESS CYCLESKegiatan bisnis tersebut dikelompokan sbb:Revenue cycleExpenditure cycleProduction cycleHuman resources/payroll cycleFinancing cycle

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    REVENUE CYCLEThe revenue cycle involves interactions with your customers.You sell goods or services and get cash.GiveGoodsGetCash

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    EXPENDITURE CYCLEThe expenditure cycle involves interactions with your suppliers.You buy goods or services and pay cash.GiveCashGetGoods

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    PRODUCTION CYCLEIn the production cycle, raw materials and labor are transformed into finished goods.Give RawMaterials &LaborGetFinishedGoods

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    HUMAN RESOURCES/ PAYROLL CYCLEThe human resources cycle involves interactions with your employees.Employees are hired, trained, paid, evaluated, promoted, and terminated.GiveCashGetLabor

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    FINANCING CYCLEThe financing cycle involves interactions with investors and creditors.You raise capital (through stock or debt), repay the capital, and pay a return on it (interest or dividends).GiveCashGetcash

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    BUSINESS CYCLESOther transactions in the revenue cycle include:Handle customer inquiriesTake customer ordersApprove credit salesCheck inventory availabilityInitiate back ordersPick and pack ordersShip goodsBill customersUpdate sales and Accts Rec. for salesReceive customer paymentsUpdate Accts Rec. for collectionsHandle sales returns, discounts, and bad debtsPrepare management reportsSend info to other cycles

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    BUSINESS CYCLESTransactions in the expenditure cycle:MAJOR GIVE-GET:Give cash; get goods or servicesOTHER TRANSACTIONSRequisition goods and servicesProcess purchase orders to vendorsReceive goods and servicesStore goodsReceive vendor invoices

    Update accounts payable for purchaseApprove invoices for paymentPay vendorsUpdate accounts payable for paymentHandle purchase returns, discounts, and allowancesPrepare management reportsSend info to other cycles

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    BUSINESS CYCLESTransactions in the HR/payroll cycle:MAJOR GIVE-GET:Give cash; get laborOTHER TRANSACTIONSRecruit, hire, and train employeesEvaluate and promote employeesDischarge employeesUpdate payroll recordsPay employeesProcess timecard and commission dataPrepare and distribute payrollCalculate and disburse tax and benefit paymentsPrepare management reportsSend info to other cycles

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    BUSINESS CYCLESTransactions in the production cycle:MAJOR GIVE-GET:Give labor and raw materials; Get finished goodsOTHER TRANSACTIONSDesign productsForecast, plan, and schedule productionRequisition raw materialsManufacture productsStore finished goodsAccumulate costs for productsPrepare management reportsSend info to other cycles

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    BUSINESS CYCLESTransactions in the financing cycle:MAJOR GIVE-GET:Give cash; get cashOTHER TRANSACTIONSForecast cash needsSell securities to investorsBorrow money from lendersPay dividends to investors and interest to lendersRetire debtPrepare management reportsSend info to other cycles

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    BUSINESS CYCLESSetiap siklus transaksi:Terhubung dengan siklus lainnyaBermuara pada Sistem ledger and reporting, sehingga menghasilkan laporan untuk management dan pihak luar.

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    General Ledgerand ReportingSystemRevenueCycleExpenditureCycleProductionCycleHuman Res./Payroll CycleFinancingCycleThe Revenue CycleGets finished goods from the production cycle.Provides funds to the financing cycle.Provides data to the general ledger and reporting system.Finished GoodsFundsData

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    General Ledgerand ReportingSystemRevenueCycleExpenditureCycleProductionCycleHuman Res./Payroll CycleFinancingCycleThe Expenditure CycleGets funds from the financing cycle.Provides raw materials to the production cycle.Provides data to the general ledger and reporting system.FundsRawMats.Data

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    General Ledgerand ReportingSystemRevenueCycleExpenditureCycleProductionCycleHuman Res./Payroll CycleFinancingCycleThe Production Cycle:Gets raw materials from the expenditure cycle.Gets labor from the HR/payroll cycle.Provides finished goods to the revenue cycle.Provides data to the general ledger and reporting system.RawMats.DataFinished GoodsLabor

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    General Ledgerand ReportingSystemRevenueCycleExpenditureCycleProductionCycleHuman Res./Payroll CycleFinancingCycleThe HR/Payroll Cycle:Gets funds from the financing cycleProvides labor to the production cycle.Provides data to the general ledger and reporting system.LaborFundsData

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    General Ledgerand ReportingSystemRevenueCycleExpenditureCycleProductionCycleHuman Res./Payroll CycleFinancingCycleTh