TINJAUAN SEKILAS ACCOUNTING INFORMATION SYSTEM (AIS) b y MAHSINA, SE, MSi,. Univ e rsitas Bhayang kara (UBHARA) SURABAYA
ACCOUNTING Wilkinson: It is a principal way of organizing and reporting financial information. It has been called the language of business. To that end, an accounting system is used to identify, analyze, measure, record, summarized and communicate relevant economic information to interested parties. Accounting Principles Board: Kegiatan jasa, fungsinya menyediakan informasi kuantitatif terutama yang bersifat keuangan tentang entitas ekonomi yang dimaksudkan agar berguna dalam pengambilan keputusan ekonomi dalam membuat pilihan-pilihan nalar diantara alternatif arah tindakan (Halim, 2002: 46).
SYSTEM Wilkinson: A system is an entity consisting of interacting parts that are coordinated to achieve one or more common objectives. Suatu jaringan sejumlah prosedur yang saling berhubungan, yang dikembangkan sesuai dengan suatu pola (rencana) guna melaksanakan aktivitas utama perusahaan/ organisasi (Baridwan, 2002:3) Perbedaan Sistem dan Prosedur Mulyadi (2001: 5) Prosedur: Suatu urutan kegiatan klerikal, biasanya melibatkan beberapa orang dalam satu departemen atau lebih, yang dibuat untuk menjamin penanganan secara seragam transaksi perusahaan yang terjadi berulang-ulang.
INFORMATION SYSTEM Data vs Information Data consist of facts and figures that are relatively meaningless to the user. Information is processed data or meaningfull data (McLeod, 2001: 12) Definition An Information (IS) is a formulized computer information system that can collect, store, process and report data from various sources to provide the information neccesary for management decisions making (Hicks, 1993:2) Model Information Input (Data) Hardware Human Brain Software Procedures Output (Information) Feedback (Perry, Syatem Analysis & Design, 1993: 7)
Functional Steps in Transforming Data into Information Data Collection, capturing, recording, validating, and editing data for completeness and accuracy. Data Maintenance/ Processing, classifying, sorting and calculating data. Data Management, storing, maintenance and retrieving data Data Control, safeguarding and securing data and ensuring the accuracy and completeness of the same. Information Generation, Interpreting, reporting, and communicating information
Functional Steps in Transforming Data into Information (The Models) Data Control Data Source Data Collection Data Maintenance/ Processing Information Generation User Data Management Data Security (Wilkinson, 1993: 11)
ACCOUNTING INFORMATION SYSTEM Wilkinson: An Accounting Information is a unified structure that employs physical resources and components to transform economic data into accounting information for external and internal users. Sistem Informasi Akuntansi adalah suatu unifikasi struktur dengan menggunakan sumber daya fisik dan komponenkomponen untuk mentransformasikan data-data ekonomik kedalam informasi akuntansi untuk eksternal dan internal user Mulyadi: Organisasi formulir, catatan dan laporan yang dikoordinasi sedemikian rupa untuk menyediakan informasi keuangan yang dibutuhkan oleh manajemen guna memudahkan pengelolaan perusahaan
Objectives of AIS Support day to day operations Transaction Processing Support Internal Decision Making - Trend Analysis - Quantitative & Qualitative Data - Non-Transactional sources Help fulfil Stewardship Role Resources Required for an AIS Processor (s): Manual or Computerized Data base (s): Data Repositories Procedures: Manual or Computerized Input/ output Devices Miscellaneus Resources
Characteristics of Business Firms Objectives (Tujuan/ sasaran) Environment (Lingkungan ) Boundary the Constraint (Kendala) Internal & External Boundary determine the system ability/ configuration Input-Process-Ouput Feedback (Umpan Balik) Control (Pengendalian) As on Law of requisite variety Subsystems (Subsistem) Dependability (Saling Kebergantungan) Network (Jaringan kerja sistem) User
The Business Firm as a Environtment of the Firm Businesss Firm Organization Information Operational Organization s Functions AIS Transaction Cicles Business Events from Operations
Type of Information KIND OF SYSTEM GROUPS SERVED Strategic Level Senior Managers Management Level Middle Managers Knowledge Level Knowledge Managers Operational Level Operational Managers Sales & Marketing Manufacturing Finance Accounting Human Resources
The Relationship of AIS & MIS MIS Finance Sales & Marketing Production AIS Personel Order entry/ Sales Billing/ Acc. Rec./ Cash Receipts Purchasing/ Acc. Pay./ Cash Disbursement Inventory General Ledger Production
The Evolution of Planning MRP I Material Requirement Planning (Full Logistic) MRP II Material Resources Planning (Logistic + Finance) ERP I Enterprise Resources Planning (Logistic + Finance_for Servicing Company also) ERP II Enterprise Resources Planning + Web
The ERP Scope ERP is a set of Integrated Software modules for supporting all of an enterprise s processes in a real time Human Resources Management Financial Accounting Supply Chain Management Financial Management ERP E-Business Supply Chain Management Production Planning/ Control Logistic Customer Relationship Management
Examples of AIS Subsystems (Merchandising) Order Entry Sales Shipping Inventory Receiving Purchasing Acc. Payable Cash Disbursement Revenue Cycles General Ledger Expenditure Cycles Billing Acc. Receivable Cash Receipts Ext/ Fin. reporting Tax & Req. reporting Internal reporting Human Resources Management (Payroll) No Planning/ Control, Investment or Production Cycles reflected here
Examples of AIS Subsystems: Production Cycles Inventory Production Purchasing Acc. Payable Cash Disbursement Production Cycles General Ledger Human Resources Management (Payroll) No Revenue and Investment Cycles reflected here