Overview

CHAPTER 1
ACCOUNTING INFORMATION SYSTEMS: AN OVERVIEW
I. WHAT IS AN ACCOUNTING INFORMATION SYSTEM (AIS)?
II. WHY STUDY ACCOUNTING INFORMATION SYSTEMS?
The AIS is a Fundamental Part of Your Accounting Education
Understanding AIS Can be Used in the Job Market
The AIS Course Complements other Systems Courses
III. THE VALUE CHAIN AND THE VALUE SYSTEM
IV. HOW AN AIS ADDS VALUE TO AN ORGANIZATION
V. DATA, INFORMATION, AND DECISION MAKING
What are Data and Information?
Different Types of Decisions
Value of Information
Information Overload
VI. INFORMATION TECHNOLOGY AND BUSINESS STRATEGY
WHAT IS AN ACCOUNTING INFORMATION SYSTEM (AIS)?
1. A system is a set of interrelated components that interact to achieve a goal
2. An AIS consists of people, procedures, data, software, and information
technology infrastructure
3. These components allow the AIS to fulfill three important functions:
 Collect transaction data and store it
 Transform the data into information useful for decision making
 Provide adequate controls to safeguard the assets and data
Why study accounting information systems?
The AIS is a fundamental part of an accounting education because students need
an understanding of:
✔ The use of information in decision making
✔ The nature, design, use, and implementation of an AIS
✔ Financial information reporting
The AIS understanding can be used in the job market
✔ Public accounting – the auditors need to understand the systems
that are used to produce a company’s financial statements
✔ Consulting – design, selection, and implementation of new AIS
✔ Corporate accounting – work relating to accounting systems is the
single most important activity performed by corporate
accountants according to the survey conducted by IMA (Table
1.1)
The AIS course complements other systems courses
✔ The AIS course focuses on accountability and control, which
safeguard an organization’s assets and data and are
incorporated in all information systems
✔ Controls are also needed to ensure that the information produced
from the data in the AIS is both reliable and accurate
THE VALUE CHAIN AND THE VALUE SYSTEM
The primary objective of most organizations is to deliver value to their
customers. They do so by engaging in a number of activities:
Primary activities:
 Inbound logistics – receiving, storing, and distributing the inputs
required to produce products or services
 Operations – transform inputs into final products or services
 Outbound logistics – distributing products or services to customers
 Marketing and sales – activities involved in helping customers to buy
organization’s products or services
 Service – repair and maintenance function
Support activities:
 Firm infrastructure – accounting, finance, legal support, and general
administration activities
 Human resources – recruiting, hiring, training, and providing employee
benefits and compensation
 Technology – activities to improve products or services
  Purchasing – procuring raw materials, supplies, and property, plant,
and equipment
An organization’s value chain will interact with that of its suppliers, distributors,
and customers. This extended system forms what is known as the supply chain
HOW AN AIS ADDS VALUE TO AN ORGANIZATION
A well-designed AIS improves the efficiency and effectiveness of value chain
activities. For example,
 An AIS can improve products or services by increasing quality, reducing costs
of products or services
 An AIS increases efficiency of operations by delivery of timely information
 An AIS provides timely and reliable information to improve decision making
 An AIS improves the sharing of knowledge and expertise
A well-designed AIS can also help an organization profit by improving the
efficiency and effectiveness of its supply chain.
DATA, INFORMATION, AND DECISION MAKING
What are data and information?
• Data – facts entered, stored, and then processed by an AIS
• Information – organized, meaningful, and useful data
Decision making is a complex, multi-step activity
• First, the problem must be identified
• Then a method for solving the problem must be selected
• Next, data must be collected to execute the decision model
• The outputs of the model then must be interpreted and the merits of
the alternatives evaluated
• Finally, the decision maker chooses and executes the preferred
solution
An AIS is a key component in decision making:
➢ Structured decisions – repetitive and routine, no model exists to solve
the problem
➢ Semistructured decisions – subjective judgments and assessments
supplement formal data analysis
➢ Unstructured decisions – nonrecurring and nonroutine decisions also
vary in terms of scope:
➢ Operational control is concerned with the effective and efficient
performance of specific tasks
➢ Management control is concerned with effective and efficient use of
resources for accomplishing organizational objectives
➢ Strategic planning is concerned with establishing organizational
objectives and policies for accomplishing those objectives
The information produced by a well-designed AIS can improve decision making
in several ways:
 The benefits of information include identifying situations which
require management action
 Reduce uncertainty and provide a basis for choosing among
alternatives
Information overload – the point at which additional information cannot be
absorbed; decision making is impeded and the cost of information goes up
information technology and bUSINESS strategy
Michael Porter contends that for long-term success, a company “must deliver
greater value to the customers or create comparable value at a lower cost.” Two
strategies can be employed by the company:
 To differentiate their products and services from its competitors and
in doing so at costs below its industry average
 To be a lower-cost producer than its competitors
Strategy choice can be made by adopting strategic positions
 A variety-based position involves producing or providing a subset of
the industry’s products or services
 A needs-based strategic position involves trying to serve most or all
of the needs of a particular group of customers
 An access-based strategic position involves serving a subset of
customers who differ from other customers in terms of factors
 such as geographic location or size, which creates different
requirements for serving those customers
Teknik Dokumentasi
Questions to be addressed:
– What is the purpose of documentation?
– Why do accountants need to understand documentation?
– What documentation techniques are used in accounting systems?
– What are data flow diagrams and flowcharts?
• How are they alike and different?
• How are they prepared?
– Documentation includes the following types of tools:
– Narratives (written descriptions)
– Flowcharts
– Diagrams
– Other written material
– Documentation covers the who, what, when, where, why, and how of:
– Data entry
– Processing
– Storage
– Information output
– System controls
How do accountants use documentation?
– At a minimum, they have to read documentation to understand how a
system works.
– They may need to evaluate the strengths and weaknesses of an
entity’s internal controls.
– They may peruse documentation to determine if a proposed system
meets the needs of its users.
– They may prepare documentation to:
• Demonstrate how a proposed system would work
• Demonstrate their understanding of a system of internal controls
• Documentation tools help accountants by:
– Organizing very complicated systems into a form that can be more
readily understood.
– Helping new team members understand a pre-existing system.
Two of the most common documentation tools:
Data flow diagrams
Graphical descriptions of the sources and destinations of data. They
show:
– Where data comes from
– How it flows
– The processes performed on it
– Where it goes
Flowcharts
Include three types:
– Document flowcharts describe the flow of documents and
information between departments or units.
– System flowcharts describe the relationship between inputs,
processing, and outputs for a system.
Program flowcharts describe the sequence of logical operations
performed in a computer program
• DATA FLOW DIAGRAMS
• A data flow diagram (DFD) graphically describes the flow of data within an
organization. It is used to:
– Document existing systems
– Plan and design new systems
• A data flow diagram consists of four basic elements:
– Data sources and destinations
– Data flows
– Transformation processes
– Data stores
 DATA FLOW DIAGRAMS
• Every process must have at least one data inflow and at least one
data outflow.
• Data flows should always be labeled. The exception is a data flow
moving into or out of a data store.
• Notice that each process in the DFD is numbered sequentially.

Context Diagram-
the highest level of DFD

DATA FLOW DIAGRAMS

• FLOWCHARTS
• A flowchart is an analytical technique that describes some aspect of an
information system in a clear, concise, and logical manner.
• Flowcharts use a set of standard symbols to depict processing procedures
and the flow of data.
• Most flowcharts are now drawn using a software program such as Visio.
Microsoft and Power Point are also used.

• FLOWCHARTS
• There are four types of flowcharting symbols:
• Input/output symbols
• Input/output symbols indicate the type of device or media that
provides input to or records output from a process.

• FLOWCHARTS
• There are four types of flowcharting symbols:
• Input/output symbols
• Processing symbols
• Processing symbols indicate the type of device used to process the
data or whether the data is processed manually.

FLOWCHARTS
There are four types of flowcharting symbols:
Input/output symbols
Processing symbols
Storage symbols
Storage symbols indicate the type of device used to store data while
the system is not using it.

FLOWCHARTS
There are four types of flowcharting symbols:
Input/output symbols
Processing symbols
Storage symbols
Flow and miscellaneous symbols
• Flow and miscellaneous symbols may indicate:
– The flow of data and goods
– The beginning or end of the flowchart
– The location of a decision
– An explanatory note
 Flowcharting Symbols:
Some Input Output Symbols

Flowchart Symbols:
Some Processing Symbols

Flowchart Symbols:
Some Storage Symbols

Flowchart Symbols: Some Flow and Miscellaneous Symbols

FLOWCHARTS VS. DFDs

The registrar’s office of a small college receives paper enrollment forms from
students.
They sort these records alphabetically and then update the student record
file to show the new classes.
They also prepare class lists from the same data.
The sorted enrollment forms are forwarded to the bursar’s office for billing
purposes.
Class lists are mailed to faculty members.

• FLOWCHARTS VS. DFDs

Now let’s change the story so that students enter enrollment data online.
The registrar’s office sends a tape file of the enrollment data to the bursar’s
office and continues to send paper class lists to faculty.

Which method should you use—

 flowcharts or DFDs?
– 62.5% of IS professionals use DFDs
– 97.6% use flowcharts
– Both can be prepared relatively simply using available software
– Both are tested on professional exams
– CONCLUSION: You need to know them both
Identifikasi resiko dan pengendalian internal
Pengendalian Internal…?
Internal control is a process, effected by an entity’s board of directors,
management and other personel, designed to provide reasonable assurance
regarding the achievement of objectives in the folllowing categories:
F Effectiveness and efficiency of operations
F Reliability of financial reporting
F Compliance with applicable laws and regulations
(SAS No. 78 AICPA: 1995)
Sistem pengendalian internal meliputi struktur organisasi, metode dan ukuran-
ukuran yang dikoordinasikan untuk menjaga kekayaan organisasi, mengecek
ketelitian dan dapat dipercaya tidaknya data akuntansi, mendorong efisiensi &
mendorong dipatuhinya kebijakan manajemen.
Urgensi Pengendalian Internal
Mencegah terjadinya kerugian akibat dari:
• Penggunaan SD yg tdk efisien
• Keputusan manajemen yg tdk baik
• Kesalahan yg tdk disengaja dlm pencatatan & proses data
• Kehilangan atau kerusakan catatan scr tdk sengaja
• Kehilangan aktiva krn kecerobohan karyawan
• Tidak ditaatinya kebijakan manajemen & peraturan lainnya
• Perubahan scr tdk sah thd SIA
Ancaman SIA
• Bencana alam & politik:
kebakaran, banjir, gempa bumi, perang, angin topan, dll.
• Kesalahan software & tdk berfungsinya perangkat keras: kegagalan
hardware, fluktuasi listrik, instalasi yg tdk benar, kesalahan transmisi data,
dsb.
• Tindakan yg tdk disengaja:
kecelakaan, kecerobohan, pelanggaran prosedur, karyawan tdk terlatih, dsb.
• Tindakan yg disengaja:
sabotase, computer froud, korupsi, dsb.
Pemicu Meningkatnya Ancaman SIA
• Kenaikan jumlah sistem clien/server
• LAN
• WAN
Kondisi saat ini:
• Pengendalian komputer dianggap tdk penting kehilangan informasi tdk
merugikan
• Kurang pemahaman thd implikasi perubahan pengendalian dari sistem
terpusat ke sistem jaringan
• Kurang menyadari pentingnya pengamanan data
• Tekanan produktivitas & by memotivasi manajemen perlu waktu yg lama
Komponen Model Pengendalian Intern
(model COSO)
• Lingkungan pengendalian
• Aktivitas Pengendalian
• Perhitungan risiko
• Informasi dan komunikasi
• Pemantauan kinerja
Lingkungan Pengendalian
Seluruh sikap manajemen dan karyawan tentang pentingnya pengendalian.
Tulang punggung organisasi adlh
(1) karyawan yg punya integritas, nilai etika & kompetensi,
(2) lingkungan tmpt mrk bekerja.
 Faktor2 yg berpengaruh:
• Komitmen pd integritas & nilai etika
• Filosofi & gaya operasi manajemen
• Struktur organisasi
• Komite audit
• Metode penetapan wewenang & tanggung jawab
• Praktik dan kebijakan ttg SDM
• Pengaruh eksternal
Aktivitas Pengendalian
Kebijakan & aturan yg memberikan jaminan cukup bhw tujuan pengendalian
manajemen dicapai.
Lima kelompok aktivitas:
• Otorisasi yg tepat thd aktivitas dan transaksi
• Pemisahan tugas
• Perancangan dan penggunaan dokumen dan catatan yg memadai
• Perlindungan yg memadai thd akses dan penggunaan aktiva dan catatan
• Pengecekan independen thd kinerja
Perhitungan Risiko (Risk Assessment)
Adalah kemungkinan terjadinya sesuatu yang tidak diharapkan.
Misal:
• Perubahan keinginan konsumen
• Ancaman pesaing
• Perubahan peraturan
• Perubahan faktor ekonomi
• Pelanggaran karyawan
Organisasi hrs menyadari & waspada thd berbagai risiko yg dihadapi. Perush. hrs
menetapkan serangkaian tujuan dan mekanisme utk identifikasi, analisis, &
mengelola risiko yg terkait.

Risk Assessment
Pendekatan perhitungan risiko utk merancang pengendalian intern

Bila risiko telah didentifikasi,

kemudian dianalisis untuk menaksir penting tidaknya,
dinilai kemungkinan terjadinya,
dan ditentukan tindakan untuk meminimalkannya
Identifikasi Ancaman
Macam2 ancaman:
• Strategik,
mis: mengerjakan sesuatu yang salah
• Operasi,
mis: mengerjakan hal yg benar dgn cara yang salah
• Finansial,
mis: kehilangan sumber daya keuangan, pemborosan, pencurian
• Informasi,
mis: wrong information, irrelevan, sistem yg lemah, laporan yg kurang
valid/menyesatkan
Ancaman penerapan sistem EDI:
• Pemilihan teknologi yg tdk tepat
• Akses sistem tidak terotorisasi
• Gangguan transmisi data
• Kehilangan integritas data
• Transaksi yg tidak lengkap
Informasi & Komunikasi
Sistem informasi dan komunikasi perlu dibangun utk mendukung tujuan SIA:
• mencatat,
• memproses,
• menyimpan,
mengkomunikasikan informasi ttg sebuah organisasi
Pemantauan Kinerja
 • Supervisi (pelatihan & asistensi karyawan, pemantauan kinerja karyawan,
koreksi kesalahan, penjagaan aktiva)
• Pelaporan Pertanggungjawaban, mencakup:
(1) anggaran, kuota, jadwal, biaya standar, kualitas standar,
(2) lap kinerja (anggaran, realisasi, dan selisih keduanya)
(3) prosedur analisis selisih
• Internal Auditing, mencakup:
(1) penilaian ketaatan karyawan thd kebijakan manajemen &
peraturan lainnya,
(2) penilaian efektivitas dan efisiensi
 Elemen Pengendalian Internal
Struktur organisasi yang memisahkan tanggung jawab fungsional
secara tegas
 Fungsi operasi dan penyimpanan dipisah dengan fungsi akuntansi
 Tidak satu departemen pun melakukan semua tahap suatu transaksi
Sistem wewenang & prosedur pencatatan yang melindung kekayaan
perusahaan
 Setiap transaksi hanya terjadi jika ada otorisasi dari pejabat yang berwenang
 Pemagian wewenang untuk otorisasi suatu transaksi
 Penggunaan formulir harus diawasi, sehingga dokumen reliabel.
 Pengaturan prosedur pencatatan
Praktik yang sehat
 Penggunaan formulir bernomor urut tercetak
 Surprised audit
 Transaksi dilakukan dengan melibatkan beberapa orang yang berwenang
 Job rotation
 Pemanfaatan hak cuti oleh karyawan
 Phisical opname
 Internal audit committee
Karyawan yang bermutu
 Seleksi calon karyawan dengan ketat
 Pengembangan pendidikan
 Contoh Pengendalian Internal
Untuk menangani transaksi pembelian:
Bagian/unit organisasi yang terkait adalah:
 Bagian gudang
Mengajukan permintaan pembelian dan menyimpan barang yang telah
diterima oleh bagian penerimaan (fungsi penyimpanan)
 Bagian pembelian
Melaksanakan pemesanan barang kepada pemasok (fungsi operasi)
 Bagian penerimaan barang
Menerima atau menolak barang yang diterima dari pemasok (fungsi operasi)
 Bagian utang
Mencatat utang yang timbul dari transaksi pembelian dalam kartu utang
(fungsi pencatatan)
 Bagian persediaan
Mencatat persediaan barang yang diterima dari transaksi pembelian dalam
kartu persediaan (fungsi pencatatan)
Sistem wewenang, meliputi:
 Kabag gudang
Berwenang mengajukan permintaan pembelian dengan surat permintaan
pembelian yang ditujukan kepada bagian pembelian.
 Kabag pembelian
Berwenang memberikan otorisasi pada surat order pembelian yang
diterbitkan oleh bagian pembelian.
 Kabag penerimaan
Berwenang membeirkan otorisasi pada laporan penerimaan barang yang
diterbitkan oleh bagian penerimaan
 Kabag akuntansi
Berwenang memberikan otorisasi pada bukti kas keluar yang dipakai sebagai
dasar pencatatan terjadinya transaksi pembelian.
 Prosedur pencatatan diatur sebagai berikut:
 Bagian utang melakukan pencatatan terjadinya kewajiban atas dasar
bukti kas keluar yang didukung oleh surat permintaan pembelian,
surat order pembelian, faktur pembelian, dan laporan penerimaan
barang.
 Pencatatan ke dalam catatan akuntansi hanya dilakukan oleh
karyawan yang memiliki tanggung jawab untuk meng-up date catatan
akuntansi.
Siklus Pengolahan Data
Data Input
Data transaksi direkam, dikonversi mjd bentuk yg dpt diproses oleh komp.
• Source document
formulir tercetak, bukti transaksi, dokumen transaksi
• Turnaround document
dok yg dihasilkan komp perush, dikirim kpd pihak luar, kmbli lg ke perush
untuk mjd input
• Input data langsung ke terminal
tampilan layar dlm bentuk formulir
• Source data automation
menangkap data dlm bentuk yg dpt dibaca komp
Data Storage
Konsep dasar Penyimpanan
• Entity
sesuatu yg dipakai utk menyimpan informasi
• Atributes
elemen data yang merupakan bagian dari entity
• Characters
adalah huruf atau angka
• Data Value
kombinasi karakter yang memiliki makna
Data diorganisasi dg hirarki:
• Field : kumpulan elemen data terkecil
• Record : kumpulan field
• File : sekumpulan record yg sejenis
• Database : kumpulan file membentuk satuan data
Jenis-jenis File
• File Induk,
berisi data yg relatif permanen (Rek pembantu buku besar)
• File Transaksi,
berisi data yang bersifat sementara (jurnal khusus)
• File Tabel,
berisi referensi (acuan) data yg diambil selama proses data utk
mempermudah kalkulasi
• File Sejarah,
berisi transaksi yg telah diproses
• File cadangan,
berisi duplikat sebuah file
• Suspense file,
berisi record yg telah dipisahkan sementara dari pemrosesan data reguler dg
tujuan untuk diinvestigasi & dibetulkan.
• Report file,
berisi data yang akan dicetak pada tanggal berikutnya
File Approach v.s Database Approach

Data Processing
Jenis-jenis pemeliharaan data
• Additions : memasukkan data baru
• Deletions : menghapus data
• Updates : merevisi saldo
• Changes : memodifikasi
Aktivitas
 • Calculating : manipulasi matematik
• Comparing : membandingkan data
• Summarizing : menggabungkan data
• Filtration : memilah data
• Retrieval : mengambil data
Data Acces
Digunakan alat identifikasi berupa elemen data yg disebut dengan kunci (key)
• Primary key : unik
• Secondary key : pendukung identifikasi
Jenis record Primary key Secondary key
Gaji Nomor KaryawanNo. Pegawai, tgl gaji, dept
Pelanggan Nomor rekening Nama, saldo, batas kredit
Persediaan Suku Cadang Nomor barang lokasi, nama brg, No.
Pemasok
WIP Nomor pesanan lokasi, tanggal mulai
Produk jadi Nomor produk Lokasi, harga jual
BB Kode rekening No. Dept, saldo terkini
Aktiva Tetap Nomor aktiva tetap Lokasi, tgl beli, No. Pemasok
Utang Dagang Nomor pemasok Tgl jatuh tempo, No. Pemasok
File Organization
Dua metode:
• Sequential Access Method
• Direct Random Access
- Indexed file organization
- Indexed sequential access method (ISAM)
- Multiattribute search file organization
Data Processing Method
Dua metode:
• Batch Processing
• On-line Processing
- On-line real time Processing
- On-line Batch Processing
SILABUS
SISTEM INFORMASI AKUNTANSI
(3 SKS)
Dosen Pengampu:
Amir Mahmud, S.Pd., M.Si.
email: [email protected] Phone: 085290671200
Dhini Suryandari, S.E., M.Si. Akt.
Phone: 08122815838
DESKRIPSI MATA KULIAH
Mata kuliah ini membahas mengenai konsep-konsep sistem informasi akuntansi.
Materi yang dibahas terdiri dari konsep dasar sistem informasi akuntansi,
struktur pengendalian intern, sistem pemrosesan transaksi, aplikasi sistem
informasi akuntansi dan pengembangan sistem informasi akuntansi.
Mata Kuliah Prasyarat: Akuntansi Dasar

Bahan Bacaan :
Boockholdt, J.L. 2000. Accounting Information Systems 5th ed. Mc Graw Hill
International
Dasaratha V. Rama & Frederick L. Jones. 2008. Accounting Information
System (terjemahan). Penerbit Salemba Empat, Jakarta.
Marshall B. Romney & Paul John Steinbart. 2004. Accounting Information
System (terjemahan). Penebit Salemba Empat, Jakarta.
Krismiaji, 2006, Sistem Informasi Akuntansi, UPP AMP YKPN, Yogyakarta.
Mulyadi. 2005. Sistem Akuntansi. Penerbit Salemba Empat. Jakarta
Metode Pengajaran

Proses belajar pada kuliah ini menekankan pada metode kuliah, diskusi, dan
presentasi di kelas. Mahasiswa diwajibkan untuk mempelajari terlebih dahulu materi
yang akan dibahas sesuai dengan yang tercantum pada silabus.
 Kelas akan dibagi menjadi beberapa kelompok (disesuaikan dengan kapasitas
kelas). Tugas kelompok berupa pembuatan makalah atau bentuk – bentuk lain
sesuai dengan sifat materi yang diberikan.
Evaluasi Hasil Pembelajaran

Nilai akhir mahasiswa direncanakan diberikan dengan bobot sebagai berikut :

a. Tugas (Kasus/Latihan/Presentasi) : 35%

b. Kuis : 15%
c. Ujian Tengah Semester : 25%
d. Ujian Akhir Semesrter : 25%
Kehadiran:
Sesuai dengan aturan Fakultas Ekonomi Universitas Indonesia, ketidakhadiran
tanpa keterangan maksimum adalah 25%. Bagi mereka yang tingkat
ketidakhadirannya lebih dari 25% tidak diperbolehkan mengikuti ujian akhir.
MATERI
Konsep dasar SIA
Sistem, Informasi, Akuntansi, SIA
Siklus pemrosesan akuntansi
Sistem informasi akuntansi manajerial
2. Teknik Dokumentasi
Diagram arus data
Bagan alir
3. Risk Exposure & Struktur Pengendalian Intern
SPI
Tipe-tipe resiko
Tingkat risk exposure
4. Siklus Pengolahan Data
Pemasukan data
Penyimpanan data
Pemrosesan data
Menghasilkan informasi
. Sistem Database
Sistem manajemen database
Database relasional
6. Siklus Pengembangan SIA
Penyusunan system
Analisis system
Perancangan konsep system
Perancangan fisik system
Implementasi system
Konversi system
Pengoperasian dan pemeliharaan
7. Siklus Pendapatan
Dokumen, catatan dan laporan
Pemrosesan transaksi
. Siklus Pengeluaran
Dokumen, catatan dan laporan
Pemrosesan transaksi
Aktivitas bisnis berbasis komputer
9. Siklus Penggajian/Sistem SDM
Transaksi akuntansi dan pencatatan siklus penggajian
Pengendalian intern
10.Siklus Konversi
Sistem persediaan
Sistem produksi
Sistem akuntansi biaya
11.Siklus Keuangan
Pencatatan transaksi sumber keuangan
Sistem aktiva tetap
Journal entry and Financial reporting
. Presentasi Kelompok 1 - 4
13. Presentasi Kelompok 5 - 8
14. Presentasi Kelompok 9 - 12
G. Tugas :
Kelompok 1 & 2:
Perancangan system dalam siklus pendapatan
Kelompok 3 & 4:
Perancangan sistem dalam siklus pengeluaran
Kelompok 5 & 6:
Perancangan sistem dalam siklus penggajian
sistem SDM
Kelompok 7 & 8:
Perancangan sistem dalam siklus konversi
Kelompok 9 - 10:
Perancangan sistem aktiva tetap
Kelompok 11 & 12:
Perancangan sistem jurnal, buku besar dan
pelaporan keuangan
SISTEMATIKA LAPORAN/MAKALAH
1. PENDAHULUAN
2. LANDASAN TEORI
3. RANCANGAN SISTEM….., terdiri atas:
a. Deskripsi / definisi/ ruang lingkup sistem
b. Informasi yang dibutuhkan oleh manajemen
c. unit organisasi yang terkait
d. Dokumen yang dibutuhkan
e. Catatan akuntansi yang digunakan
f. Jaringan prosedur yang membentuk sistem
(manual dan komputerisasi)
g. Flowchart (manual dan komputerisasi)
h. Pengendalian intern
4. PENUTUP