Pertemuan 20Sistem Informasi Akuntansi

Matakuliah : M0084/Sistem Informasi dalam Manajemen

Tahun : 2005

Versi : 1/1

Learning Outcomes

Pada akhir pertemuan ini, diharapkan mahasiswa

akan mampu :

• Mahasiswa dapat Membuat diagram / skema untuk SI accounting dalam suatu perusahaan (C4)

Outline Materi

• Pengertian dari SIA

• Karakteristik dari SIA

• Subsistem dari SIA

• Peran dari SIA

What is Data Processing?What is Data Processing?

Manipulation or transformation of symbols Manipulation or transformation of symbols for the purpose of increasing their for the purpose of increasing their usefulness.usefulness.

Data processing (DP) and transaction Data processing (DP) and transaction processing (TP) are often used processing (TP) are often used interchangeably.interchangeably.

Applied to business dataApplied to business data

11-4

Accounting Information Accounting Information Systems (AIS)Systems (AIS)

Gathers data describing a firm’s activityGathers data describing a firm’s activity Transforms data into informationTransforms data into information Makes information available to users inside Makes information available to users inside

and outside the firmand outside the firm

11-5

EnvironmentEnvironmentA Model of an Accounting Information A Model of an Accounting Information

SystemSystem

InformationInformation

DataData

ManagementManagement

DataDataprocessingprocessing

softwaresoftware

TransformTransform

AccountingAccountingInformationInformationSystemSystem

DatabasDatabasee

OutputOutputphysicalphysical

resourcesresources

InputInputphysicalphysical

resourcesresources

EnvironmentEnvironment11-6

Data Processing TasksData Processing Tasks

1. Gather data1. Gather data– Each transaction is documentedEach transaction is documented– What happened?What happened?– When did it happen?When did it happen?– How much (volume, value)?How much (volume, value)?– Transactions describeTransactions describe

11-7

2.2. Manipulate data Manipulate data – Classify (use codes)Classify (use codes)– SortSort– CalculateCalculate– SummarizeSummarize

Data Processing Tasks [cont.]Data Processing Tasks [cont.]

11-8

3. Store data3. Store data

– Describes each transactionDescribes each transaction– Represents most of the databaseRepresents most of the database

Data Processing Tasks [cont.]Data Processing Tasks [cont.]

11-9

4. Document preparation4. Document preparation– TriggersTriggers

» By an actionBy an action

» By a time scheduleBy a time schedule

– Hardcopy or on-screenHardcopy or on-screen

Data Processing Tasks [cont.]Data Processing Tasks [cont.]

11-10

Characteristics of the AISCharacteristics of the AIS

Performs necessary tasksPerforms necessary tasks Standard proceduresStandard procedures Detailed dataDetailed data Historical focusHistorical focus Provides minimal problem-solving Provides minimal problem-solving

informationinformation

11-11

Sample AISSample AISThe Distribution SystemThe Distribution System

UsersUsers– Manufacturers Manufacturers – Wholesalers Wholesalers – RetailersRetailers

General in natureGeneral in nature Used in many different types of firmsUsed in many different types of firms

– RetailersRetailers– Manufacturing Manufacturing – Service Service

11-12

DFDsDFDs

Data flow diagramData flow diagram– Document a system in a hierarchical mannerDocument a system in a hierarchical manner– Data flows, processes, environmental elementsData flows, processes, environmental elements

Context level is overall system within Context level is overall system within environmentenvironment

Leveled and Balanced DFDsLeveled and Balanced DFDs

11-13

CustomersCustomers

ManagementManagement

Distributionsystem

SuppliersSuppliers

MaterialsMaterialsstockroomstockroom

Sales ordersSales orders

RejectedRejectedsalessalesorderordernoticesnotices

InvoicesInvoices

StatementsStatements

Payments by customersPayments by customers

CommitmentsCommitments

Purchases ordersPurchases orders

ShipmentsShipments

Supplier invoicesSupplier invoices

Supplier statementsSupplier statements

Payments to suppliersPayments to suppliers

StockStock

Other reportsOther reports

Budget Budget reportsreports

BalanceBalancesheetsheet

Income Income statementstatement

A Context Diagram of the A Context Diagram of the Distribution SystemDistribution System

11-14

CustomersCustomersSales OrdersSales Orders

Rejected sales order noticesRejected sales order notices

InvoicesInvoices

StatementsStatements

Payments by customersPayments by customers

Receivables ledger dataReceivables ledger data

1. Fill

Orders

Inventory ledger dataInventory ledger data

Payables ledger dataPayables ledger data

Other reportsOther reports

Budget reportsBudget reports

BalanceBalancesheetsheet

IncomeIncomestatementstatement

ManagementManagement

ReceivedReceived itemsitems

Purchasing dataPurchasing data CommitmentsCommitments

Purchase OrdersPurchase Orders 2.Order

replenish-mentstock

ShipmentsShipments

Supplier invoicesSupplier invoices

Supplier statementsSupplier statements

Payments to suppliersPayments to suppliers

SuppliersSuppliers

StockMaterialsMaterialsstockroomstockroom

A Figure 0 Diagram of the A Figure 0 Diagram of the Distribution SystemDistribution System

3.Maintaingeneralledger

11-15

Customers

1.31.3BillingBilling

1.11.1OrderOrderEntryEntry

1.41.4AccountsAccountsreceivablereceivable

1.21.2InventoryInventory

Sales ordersSales orders

Rejected sales Rejected sales order noticesorder notices

Accepted ordersAccepted orders

Filled itemsFilled items

Purchasing dataPurchasing data

ReceivedReceived itemsitems

InventoryInventoryledger dataledger data

Receivables ledger dataReceivables ledger data

Billed ordersBilled orders

Sta

tem

ents

Sta

tem

ents

InvoicesInvoices

CompletedCompleted ordersorders

P

aym

ents

b

y cu

sto

me

rsP

aym

ents

b

y cu

sto

me

rs

3 3 2

2

A Figure 1 Diagram of A Figure 1 Diagram of the the Systems that Fill Systems that Fill Customer Customer Orders Orders

11-16

Purchasing dataPurchasing data

CommitmentsCommitments

SuppliersSuppliers

Payments to suppliersPayments to suppliers

Supplier statementsSupplier statements

Supplier invoicesSupplier invoices

Payable Payable ledger dataledger data

MaterialsMaterialsstockroomstockroom

StockStock

Incurred obligationsIncurred obligations

2.2Receiving

Issued purchaseIssued purchaseorder dataorder dataFilledFilled

purchasepurchaseordersorders

ShipmentsShipments

Received itemsReceived items

Purchase ordersPurchase orders

ReceivedReceivedpurchasespurchases

2.1Purchasing

2.3 Accounts payable

A Figure 2 Diagram of the Systems that Order Replenishment StockA Figure 2 Diagram of the Systems that Order Replenishment Stock

11

33

11

11-17

3.1Update general ledger

Receivables ledger dataReceivables ledger data

Inventory ledger dataInventory ledger data

Payables ledger dataPayables ledger data

General ledger recordsGeneral ledger records

Updated general ledger recordsUpdated general ledger records

GeneralGeneralledgerledger

Management report dataManagement report data

3.2Prepare

management

reports

Other reportsOther reports

Budget reportsBudget reports

Balance sheetBalance sheet

Income statementIncome statement ManagementManagement

A Figure 3 Diagram of the Systems That A Figure 3 Diagram of the Systems That Perform General Ledger ProcessesPerform General Ledger Processes

11

11

22

11-18

Fill Customer OrdersFill Customer Orders

Order entryOrder entry– Sales order formSales order form

InventoryInventory– Process salesProcess sales– Process receiptsProcess receipts– Feed general ledgerFeed general ledger

11-19

CustomersCustomersSales ordersSales orders Edit rejectsEdit rejects

Sales Sales orderorder edit edit ejectsejects

Sales Sales orderorder edit edit ejectsejects1.1.1

Edit order data

RejectedRejectedsales ordersales order

noticesnotices

Edited Edited ordersorders

CustomerCustomer credit filecredit file

CustomerCustomer credit filecredit file

Credit dataCredit data

1.1.21.1.2ComputerComputer

creditcredit checkcheck

1.1.21.1.2ComputerComputer

creditcredit checkcheck

Edited and checked ordersEdited and checked orders

Credit RejectsCredit Rejects

Sales Sales orderordercredit credit rejectsrejects

AcceptedAccepted ordersorders

1.1.3 Log inorders

Order dataOrder data

Completed ordersCompleted orders1.1.4Mark filledorders

Date filedDate filedOrder logOrder log

A Figure 1.1 Diagram of the Order Entry SystemA Figure 1.1 Diagram of the Order Entry System

1.21.2

1.31.3

11-20

BackorderBackorderfilefile

BackorderBackorderfilefile

1.2.1Check

the balanceon hand

1.2.1Check

the balanceon hand

1.2.2Check

thereorderpoint

1.2.2Check

thereorderpoint

1.2.3Add

receiveditems

1.2.3Add

receiveditems

1.2.4Providegeneralledgerdata

1.2.4Providegeneralledgerdata

Item Item recordsrecords

BackorderBackorderrecordsrecords InventoryInventory

filefile

InventoryInventoryfilefileItemsItems

availableavailable

Updated Updated itemitem

recordsrecords

Filled Filled itemsitems

Purchasing dataPurchasing data

InventoryInventoryfile additionsfile additions

InventoryInventoryrecordsrecords

Received Received itemsitems

InventoryInventoryledger ledger datadata

A Figure 1.2 Diagram of the Inventory SystemA Figure 1.2 Diagram of the Inventory System1.11.1

1.31.3 22

33

22

AcceptedAcceptedordersorders

11-21

BillingBilling

InvoiceInvoice– Note:Note:

» 1. Customer data1. Customer data

» 2. Item data2. Item data

11-22

CustomersCustomersCustomersCustomers

1.3.1Obtain

customerdata

CustomerCustomerfilefile

1.3.2Prepareinvoices

FilledFilleditemsitems

Customer dataCustomer data

Invoice Invoice datadata

Billed ordersBilled ordersInvoicesInvoices

CompletedCompletedordersorders

A Figure 1.3 Diagram of the A Figure 1.3 Diagram of the Billing SystemBilling System

1.21.2

1.11.1

1.41.4

11-23

Accounts ReceivableAccounts Receivable

Four separate triggersFour separate triggers– Today's salesToday's sales– Today's paymentsToday's payments– Time to send statementsTime to send statements– Need to provide general ledger dataNeed to provide general ledger data

11-24

Billed ordersBilled orders

AccountsAccountsreceivable receivable

filefile

AccountsAccountsreceivable receivable

filefile

ReceivablesReceivablesledger dataledger data

ReceivablesReceivablesrecordsrecordsto deleteto delete

New receivablesNew receivables Receivables recordsReceivables records

1.4.3Prepare

statements

CustomersCustomers

Payments by Payments by customerscustomers

PaidPaidreceivablesreceivables

filefile

PaidPaidreceivablesreceivablesrecordsrecords

Statement recordsStatement records

StatementsStatements

A Figure 1.4 Diagram of the A Figure 1.4 Diagram of the Accounts Receivable Accounts Receivable

SystemSystem1.4.1Add new

receivables

1.4.4Providegeneral

ledger data

1.4.2Delete paidreceivables

33

1.31.3

11-25

Order Replenishment Order Replenishment StockStock

PurchasingPurchasing– Emerging technologiesEmerging technologies

» EDIEDI

» ISDNISDN

– Purchase orderPurchase order

11-26

SupplierSupplier filefile

SupplierSupplier filefile

Outstanding Outstanding purchasepurchase order filesorder files

Outstanding Outstanding purchasepurchase order filesorder files

2.1.1 Select

suppliers

Purchasing dataPurchasing data Past performance dataPast performance data

InventoryInventoryand supplier dataand supplier data

Purchase order Purchase order datadata

2.1.2Obtain verbalcommitments

SuppliersSuppliers2.1.3Prepare

purchaseorders

2.1.4Close outpurchase

orders

CommitmentsCommitments

Purchase OrdersPurchase Orders

Issued purchaseIssued purchaseorder dataorder data

IncurredIncurredObligationsObligations

PurchasePurchaseorder recordsorder records

Filled purchase OrdersFilled purchase Orders

Purchase recordsPurchase recordsto close outto close out

A Figure 2.1 Diagram of the Purchasing SystemA Figure 2.1 Diagram of the Purchasing System

11

2.22.2

2.22.2

2.32.3

Purchase Purchase Order Order

history filehistory file

Purchase Purchase Order Order

history filehistory fileRemoved purchaseRemoved purchaseorder recordsorder records

11-27

A Figure 2.2 Diagram of the Receiving SystemA Figure 2.2 Diagram of the Receiving System

SuppliersSuppliersPurchasedPurchaseditems fileitems file

PurchasedPurchaseditems fileitems file

2.2.1processreceipts

MaterialsMaterialsstockroomstockroom

2.2.1Notifyother

systems

2.12.1

2.12.1

2.32.3

11

PurchasedPurchaseditem dataitem data

IssuedIssuedpurchasepurchaseorderorderdatadata

ShipmentsShipments

StocksStocks

ReceiptReceiptinformationinformation

Received itemsReceived items

Filled purchase ordersFilled purchase orders

Received purchasesReceived purchases

11-28

Accounts PayableAccounts Payable

The firm pays suppliers when:The firm pays suppliers when:1.1.Stock was ordered (P.O. file copy)Stock was ordered (P.O. file copy)

2.2.Stock was received (Received purchases file)Stock was received (Received purchases file)

3.3.InvoiceInvoice

11-29

Paid Payables RecordsPaid Payables Records

Paid Supplier Paid Supplier

DataData

AccountsAccountspayablepayable

filefile

AccountsAccountspayablepayable

filefile

ReceivedReceivedpurchasespurchases

filefile

ReceivedReceivedpurchasespurchases

filefile

Paid Paid payablespayables

filefile

Paid Paid payablespayables

filefile

SuppliersSuppliersSuppliersSuppliers

Invoice andInvoice andstatementstatement

filefile

Invoice andInvoice andstatementstatement

filefile

ReceivedReceivedPurchasesPurchases

IncurredIncurredObligationsObligations

New PayablesNew Payablesdatadata

PayablesPayablesRecordsRecords Payables LedgerPayables Ledger

DataData

ReceiptReceiptDataData

Payments to SuppliersPayments to Suppliers

Supplier InvoicesSupplier Invoices

Invoice DataInvoice Data

PayablesPayablesRecords toRecords todeletedelete

A Figure 2.3 Diagram of the Accounts Payable A Figure 2.3 Diagram of the Accounts Payable SystemSystem

PaymentPaymentdatadata

Supplier Supplier statementsstatements

2.3.4Providegeneral ledgerdata

2.3.3Delete paidpayables

2.3.1Set up

supplierpayablesrecords

2.3.2Make

supplierpayments

2.12.1

2.22.2

33

11-30

AIS is the Foundation SystemAIS is the Foundation System

The AIS must be implemented firstThe AIS must be implemented first– MISMIS

– DSSDSS

– ES ES

Depends on a well-designed AIS

11-31

End of Session 20