SISTEM INFORMASI AKUNTANSI

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Vera Iskandar
6 tahun lalu
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1 Materi 1. Era Informasi 2. Strategi dan Peluang Yang Kompetitif 3. Database dan Database Warehouse 4. Desain Database 5. Sistem Pendukung Keputusan dan Sistem Cerdas 6. E-Commerce

2 SISTEM INFORMASI AKUNTANSI Pertemuan 15 2 SKS

3 Apa Pemrosesan Data Itu? Manipulasi atau transformasi simbol bertujuan meningkatkan kegunaannya Data Processing (DP) / pemrosesan data dan Transaction Processing (TP) sering digunakan secara bergantian Diterapkan pada data bisnis

4 Sistem Informasi Akuntansi Mengumpulkan data yang menerangkan aktivitas suatu firma Mengubah data menjadi informasi Membuat informasi tersedia bagi user baik di dalam maupun luar firma

5 Model SIA Environment Information Management Data Data processing software Accounting Information System Database Input physical resources Transform Output physical resources Environment

6 Pekerjaan Pemrosesan Data 1. Mengumpulkan data Setiap transaksi didokumentasikan. Apa yang terjadi?. Kapan terjadinya?. Berapa banyak (volumenya, nilainya)?. Penjelasan transaksinya 2. Memanipulasi Data Klasifikasi (menggunakan kode). Mengurutkan. Kalkulasi. Merangkumkan 3. Menyimpan Data Menjelaskan setiap transaksi. Mewakili hampir seluruh basis data 4. Menyiapkan dokumen Pemicu (dengan aksi dan jadwal). Hardcopy atau onscreen

7 Karakteristik SIA Mengerjakan pekerjaan yang perlu saja Prosedur standar Data yang mendetail Fokus terhadap perincian peristiwa kejadian (historical focus) Menyediakan informasi pemecahan masalah secara minimal

8 Contoh SIA sebagai sistem distribusi Manufaktur Wholesaler Retailers service

9 Diagram Aliran Data SIA Diagram Aliran Data (Data Flow Diagram) Sistem didokumentasikan secara hirarki Data mengalir, diproses, entitas

10 Customers Sales orders Diagram Konteks Sistem Distribusi Commitments Rejected sales order notices Purchases orders Shipments Invoices Statements Distribution system Supplier invoices Supplier statements Suppliers Payments by customers Payments to suppliers Income statement Management Balance sheet Budget reports Other reports Stock Materials stockroom

11 Customers Sales Orders Rejected sales order notices Invoices Statements Payments by customers Receivables ledger data 1. Fill Orders Diagram Level 0 Sistem Distribusi 3. Maintain general ledger Income statement Inventory ledger data Balance sheet Payables ledger data Other reports Budget reports Received items 2. Order replenishment stock Purchasing data Purchase Orders Shipments Supplier invoices Supplier statements Commitments Payments to suppliers Suppliers Management Stock Materials stockroom

12 Customers Sales orders Rejected sales order notices A Figure 1 Diagram of the Systems that Fill Customer Orders 1.1 Order Entry Accepted orders Payments by customers Invoices Completed orders Filled items 1.2 Inventory 1.4 Accounts receivable Billed orders Receivables ledger data 1.3 Billing Inventory ledger data Purchasing data Received items 2

13 A Figure 2 Diagram of the Systems that Order Replenishment Stock 1 Purchasing data 2.1 Purchasing Commitments Purchase orders Filled purchase orders Issued purchase order data Shipments Suppliers 2.2 Receiving Incurred obligations Payable ledger data Received purchases 3 Received items Stock Accounts payable Materials stockroom Supplier invoices Supplier statements Payments to suppliers

14 A Figure 3 Diagram of the Systems That Perform General Ledger Processes Receivables ledger data Inventory ledger data Payables ledger data 3.1 Update general ledger General ledger records Updated general ledger records Management report data General ledger 3.2 Prepare management reports Other reports Budget reports Balance sheet Income statement Management

15 Isian Pemesanan Pelanggan Isian Pesanan Formulir daftar pembelian Iventory Proses penjualan Proses penerimaan Masukan bagi general ledger

16 A Figure 1.1 Diagram of the Order Entry System Customers Rejected sales order notices Sales orders Edit order data Edit rejects Edited orders Sales order edit ejects Customer credit file 1.2 Accepted orders Log in orders Edited and checked orders Order data Computer credit check Credit Rejects Credit data Sales order credit rejects 1.3 Completed orders Mark filled orders Date filed Order log

17 A Figure 1.2 Diagram of the Inventory System 1.1 Backorder file Accepted orders Backorder records Filled items Check the balance on hand Check the reorder point Items available Item records Updated item records Inventory file Purchasing data Inventory file additions Inventory records Add received items Provide general ledger data Received items Inventory ledger data

18 Billing Invoice Note: 1. Costumer Data 2. Item Data

19 1.2 Filled items A Figure 1.3 Diagram of the Billing System Obtain customer data Customer data Customer file Customers Invoices Invoice data Prepare invoices Billed orders 1.4 Completed orders 1.1

20 Account Receivable Empat: Penjualan hari ini Pembayaran hari ini Time to send statemen Need to provide general ledger data

21 1.3 Billed orders Add new receivables New receivables A Figure 1.4 Diagram of the Accounts Receivable System Receivables records Statement records Prepare statements Customers Statements Payments by customers Accounts receivable file Delete paid receivables Receivables records to delete Paid receivables records Provide general ledger data Receivables ledger data Paid receivables file 3

22 Order Replenishment Stock Pembelian (Purchasing) Penggunaan teknologi EDI ISDN Surat Pembelian (Purchasing Order)

23 A Figure 2.1 Diagram of the Purchasing System 1 Purchasing data Select suppliers Past performance data Inventory and supplier data Supplier file Issued purchase order data Incurred Obligations Purchase Order history file Purchase order data Obtain verbal commitments Prepare purchase orders Removed purchase order records Purchase Orders Outstanding purchase order files Close out purchase orders Commitments Purchase order records Suppliers Purchase records to close out Filled purchase Orders 2.2

24 A Figure 2.2 Diagram of the Receiving System Suppliers Shipments Stocks process receipts Purchased item data 2.1 Purchased items file Receipt information Issued purchase order data Materials stockroom Notify other systems Received items Filled purchase orders Received purchases 2.3

25 Accounts Payable Supplier dibayar ketika: Stok sudah dipesan (ada copy PO) Stok sudah diterima Invoice

26 A Figure 2.3 Diagram of the Accounts Payable System Incurred Obligations Received Purchases Received purchases file Receipt Data Set up supplier payables records Payment data New Payables data Accounts payable file Payables Paid Records Payables to Records delete Make supplier payments Delete paid payables Paid Supplier Data Payables Records Invoice Data Supplier Invoices Invoice and statement file Payments to Suppliers Provide general ledger data Payables Ledger Data Paid payables file Supplier statements 3 Suppliers

27 SIA merupakan pondasi dari banyak Sistem Informasi SIA harus diterapkan terlebih dahulu bagi sistem-sistem di bawah ini: MIS DSS ES

28 Kesimpulan SIA menjaga laporan keuangan perusahaan Komponen pemrosesan data Pengumpulan data Manipulasi data Penyimpanan data Penyiapan dokumen SIA subsistem SIA membantu memecahkan masalah

29 Quiz Jawabannya kumpulkan pada saat UAS Apa yang kamu ketahui tentang Pemrosesan Data? Sebutkan komponen pemrosesan data! Apa yang kamu ketahui tentang sistem inventory? Apa yang kamu ketahui tentang sistem invoice?

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