KOMUNIKASI INFORMASI
KOMUNIKASI INFORMASI
AKUNTANSI
AKUNTANSI
OLEH : OLEH : KELOMPOK 9 KELOMPOK 9 (SENIN 08:00-10:30) (SENIN 08:00-10:30) SYAFRIANA PUTRI (1201103010001) SYAFRIANA PUTRI (1201103010001) MUHAMMAD FADHIL (1201103010086) MUHAMMAD FADHIL (1201103010086) AHMAD ZAINI (1201103010026) AHMAD ZAINI (1201103010026) RIZKI MARDIANA (140110301014) RIZKI MARDIANA (140110301014)MIA LUTHFI SHARA (14011030101!) MIA LUTHFI SHARA (14011030101!)
PROGAM STU
PROGAM STUDI S1 AKUNTANSI
DI S1 AKUNTANSI
FAKULTAS EKONOMI UNIVERSITAS SYIAH
FAKULTAS EKONOMI UNIVERSITAS SYIAH
KUALA
KUALA
2014
2014
KOMUNIKASI INFORMASI
AKUNTANSI
Teori Komuni!"i
P"#" "$%& '*"+"," "$." ,/'&,"& #""% "#& ,"+" %"+& /''&5 "* #"#+& "'"57 H"% && #"#+& """ "+ "#&" ,"'"" '"," "+" $"%-$"% "* &,/'&,"&," "+"#" &$", *&#&' *" &$", #&'"7 D"%"' *#+&" "* %&$ %" K/'&,"& '#"," #/
''#+,"#," &/#'"& "+"#" " "+" %&$ &+' "* "" "%"' "+ %&*,*" ''7
Fun#"i Komuni!"i
S"*"&'"" &;%"," /%$ R/& ''&%&,& '"+ *& +"'" "%"' "+ ,%/'/, "+" /#*"&"& "&+ *"%&" '/+&<"& **,"" '/&/"% " &/#'"&7 K/'&,"& #+&", +, '*"%&," #&%", "**/+" *" #"" "#"7 S+&" /#*"&"& ''"& $&#"#,& .."* " *"#& "" /#'"% "* $"# &"+$& /%$ ,"#"."7
T&", "+ "#& ,'"+ *& ,/'&,"& +#+ &""* %&$ +&* "#& "* %"&"7 A*"# ""+ #,&#;" "#" ,+& ,%/'/, #%
''#+"$"," #"" ;& *"%&" +#$"" "**/+"" '#"*"* "#" "**/+" +, #,&#;" '&"," "#"" +, **,"" '/& " '+," &%&$" ,+" A" ""+ ''"+&," "$." $"'&# '" &+#",& ,/'&,"& "* #%"** "%"' "+ ,%/'/, "+" /#*"&"& ';"%"," "+ "+" %&$ "#& ,'"+ *& +#+7
Mo$e%&mo$e% Komuni!"i
M/% ""%"$ ";&" "+#", "#& #"" ", +/#& " &+' ,%"&&,"& "* ''*,&," /#"* +, '*"'&% #+" '*"+*/#&," "*&"-"*&" "* /+&"% ';"& #%<" "#& "+ #/7 M/%-'/% +#+ ''"+ '+"," "+"" +#$"" #+""" A" ";" "* ';"& "*&" "#& ,/'&,"& =5 " ''#&," +#,+# "*& ,/'/-,/'/ "#& #/ +#+7
17 M/% L".%%
M/% && #$"" ++"& ,#"* ''&%&,& ;'%"$ %' "* &#%," +, ''"$"'& #/ ,/'&,"&7 M/% && '%&+& :
S&""7777777777777777777777777777777777777777777777777777777777777777777 M*"+"," A"777777777777777777777777777777777777777777777777777777 D*" >"#" A"77777777777777777777777777777777777777777777777777777 K"" S&""7777777777777777777777777777777777777777777777777777777777777777 D*" D"'", A"7777777777777777777777777777777777777777777777 27 M/% S$"/ ? @"<#
M/% && &,'"*," +, ';%"," ,/'&,"& '%"%& "%"+ #"+"#" #+& +%/ "+" ,/#/& +#+%&7 M/% +#+ '#"," "+ ,'";" &"&*," *" '/% L".%% ,"#" '/% +#+ ''"," "+"#" '# &/#'"& *&#&' &/#'"& " +;"7
37 M/% SM>R #%/
M/% && '"#"," "# &/#'"& "+ "#"$ "#& "+ '# ,"" #&'" +"" '" "%&, " '/% && ;*" +&", ''",," ,/ *"**"7A," ++"& #%/ '&&,"&," ",+/#-",+/# "* ''*"#$& ,"#" ,/'&,"& " "" +"$" '"" "%"' #/7+#+ ",+/#-",+/# +#+ #/#"&7
47 M/% @+%-M"L"
M/% && ';%"," "#"-"#" &&<& " /#*"&"& ''+," " "" "* "," &,/'&,"&," " "*"&'"" " +#+ &'/&&,"& "+" &$" "%"' #/ +#+7
7 M/% P'"+" K/'&,"&
R/*# " K&"& (1981) +%"$ '*,#&+&, '/%-'/% +#"$% ,"#" '/%-'/% +#+ '*"#"$ "" +;$ &" "%"' ,/'&,"&7
S!'u mo$e% Komuni!"i
S%' ,/'&,"& +#;"& #% """ **,"" "+" "+ '", "*"& " "* "," &"'"&,"7 M", &+ #*#", "+"#" '# (*&#&') *" #&'"7 P" &+ &,/," (&"$ , "%"' +, &'/%&) " &+#," /%$ "+ '&' ("%#") ,"" #&'" "* '*#"&," ,/ " "* &'%"& /%$ *&#&'7 H"&%" ""%"$ "+ +#"# '"," "#& "+ /#"* , /#"* %"&7
M/% && +#&#& "+" +;$ "*&" "&+ '# ,/'&,"& */" " "%#" *#"&" #&'" " '" "%&,7 S'# '*"."%& "+
" *" P*/"5 "+ &,&#"7 E'"+ ,/&& "* ''*"#$& */" " : ,+#"'&%" &," *+"$" " &+' /&"% ""7
H!%&(!% Men$!"!r $!%!m Komuni!"i
U+, ''#/%$ *+"$" "* , "," ,/'&,"&' &+$," """ "+ '"$"'" "+" #"" ,/ "* '""#7 P"" "*&" && ,/-,/ +#+ "," &+&;" "#" ,$ +, '%&$"+ /%" "# "#& ,/'&,"& ''"&*," ;"#&*" ,/'&,"& /#'"% " &/#'"% '**"'"#," +&*" ,/'&,"& / <#"% ''#$"+&," "*"&'"" &&<& ''&%&$ "%#" ,/'&,"& " '#&*,"," *$"%"* +"'" +#$"" ,/'&,"& "* ,+&7
1) A#"$ K/'&,"&
K/'&,"& ""+ '*"%&# "#" <#+&,"% "+" %"+#"%7 D&'& <#+&,"% ""+ &"*& %&$ %";+ ';"& ,/'&,"& , "+" " , "."$7 K/'&,"& , "+" '#"," ,/'&,"& "* '*"%&# , "+ +&*,"+" "* %&$ +&**& "%"' ,%/'/, "+" /#*"&"&7 S"*," ,/'&,"& , "."$ '#"," ,/'&,"& "* '*"%&# "#& "+ +&*,"+ "%"' "+
,%/'/, "+" /#*"&"& , +&*,"+ "* %&$ #"$7 2) B"#&*" F/#'"% " I/#'"%
B"#&*" /#'"% "" ''" <#+&,"% '*&,+& +&*,"+" .."* " +#"+" "" ,/'&,"& "* #+"%&" *" +*"7 S"%&," ;"#&*" &/#'"% #+& %+&*" &""" " #*#", , *"%" "#"$ '%/'"+& +&*,"+" .."* " ,'*,&" "# ''$& ,+$" /&"% "#& "**/+" ,%/'/,7
3) K/'&,"& N/-C#"%
S+&" /#"* "* #"$ '*;*& "# "+" ,% '"%"' '""#& "$." ,/'&,"& +&", $"# #&"+ <#"% +, '*$"+"#," "+ "7 S,&%" ""* +"+"" '" ,#+ "$& *#"," +$ "* #/</,"+& '"" '*$"+"# '","7 D*" '&,&" ."%" &",& "$." *#"," +$ '#",""%"$ "+ *' +&* "#& +& "+" ,/'&,"& " #&%", /#"* ++" $"# #$"+&-$"+& "%"' *"'&%" ,+"7
• Pen)!rin#!n '*" "" *&#&' "* ''"&%"& &/#'"&
'&,&" #" $&**" +"'", %&$ '*+*," & '"+" #&'"7
• Per"e*"i "e%e'i+ '% ,"#" #&'" "%"' #/ ,/'&,"&
+#+ '%&$"+ " '*"# "#" %,+&7
• De+en"i+ "&+ ,+&," /#"* "* '#"" +#""' #* #",&
*" "#" '*#"*& ,'"'" '#," +, '""& '"$"'" +&'"% "%&,7
• ,!(!"! ""%"$ ,"+"-,"+" "* ''&%&,& "#+& #" "*& /#"* "*
#"7
V!ri!-e%&.!ri!-e% )!n# ,er*en#!ru( *!$! Komuni!"i Aun'!n"i
!/ Sum-er
A" " ", '# "* ""+ ''*"#$& #/ ,/'&,"&7 D" ", +#+ ""%"$ :
• K#&&%&+" S'#
K#&&%&+" '# '#"," "+ "*" "* '%+&&'&/"%7 R&+-#&+ '&#& '*&&,"&," "$." ,#&&%&+" '# +#&#& "#& +&*" ",+/#7 K+&*" ",+/# +#+ ""%"$ :
1) K."*" ? #"" ""% +#&/#'"& ''$& ,"%&&,"& ('%"%& *%"# "+" #/&) #" "+" "$%& '# &+ &""*7
2) K;;#" ? #"" "'" ;;# #"'"$ '"*," " '"#&," '# &+ &""*7
3) K&"'&" ? #"" "*#& ,"+ #"& " #*&,"'# &+ &""*7
• K"'"" "+"#" P#&'" " S'#
K/'&,"& "* ,+& "," %&$ '"$ +#;"& ,+&," '# " #&'" ""%"$ #"7 T&*,"+ ,"'"" "+" #"" +#+
&++," /%$ " ",+/# "&+ :
1) K"'"" D'/*#"& ('&"%" &" &&," ;& ,%"'& *"#" " %"&-%"&)
2) K"'"" K/*&+& ('&"%" ,"'"" "%"' &," &%"& "" ,",&" " %"&-%"&)
"#%/ '*&+&&,"&," %&'" %' " "&," &#+&'"*," ,+&," '*""%&& ,/'&,"& "&+ :
1) I& (I/#'"& "+" '"+#& ,"*" "* #,"&+" *" ,&;"," '"";')
2) O#*"&"& "+" +#,+#
3) K/ ("$"" "#& '# " #&'") 4) P#%","
) E%'-%' " (K"+"-,"+" ,"%&'"+ "#"*#" "*," +"+&+&, +"% " *#"&, %"&")
/ S!%ur!n
B"%# ,/'&,"& '#"," "%"+ +, '"#," &/#'"&7 S$#"'' '*%/'/,," "+" ''"," "%#" #""#," "' &'& :
1) P""&#" "* &*"#$& : ,/'&,"& +"+" '," ''"+" '*,& +, '**"," %#$ ""&#" '+"#" '&" "* #" '**"," ,%/'/, "#& ""&#" && "%"' ,/'&"& +, '*$"&%," "'", &#&"% +#$"" #&'"7
2) P%"* +, '" "%&, : %"* #+,"#" &/#'"& " "#"$ '",&'"% "%"' ,/'&,"& +"+" ',"7 P"" ''" '" "%&, &+$," +, ''"+&," ,/'&,"& "* ,+& " +, ''"$"'& &/#'"& "* &"'"&,"7
3) "#" ,"%& #&'" : +#""+ ;'%"$ "# ,"%& "%"' &+#",& &+##/"%7 K+&," '**"," '&" +", #&'" ""+ ''"" *" ,"+" '#," &#& " ''"" ,'"%& "*&"-"*&" "* +&* "+" +#&&7
4) B& *,/" " : &+#",& +"+" '," ''*,&," **"" +;,-+;, /-<#"%7 H"% && +&", #%"% #%", +, '&"
<&/ &%' " +#+"'" '&" +",7
) P%+"#&" " : ,**%" "#& '&" '"" ""%"$ "+"+" #'" "* +&", "" "%"' &+#",& +"+" ',"7 S"#" +#"&&/"% ,**%" && $"" +#"+" "" '&" +",7
$/ Penerim!
K+&," '*""%&& "+ &+"& ,/'&,"& /#"* #% ''#+&'"*," ",+/#-",+/# '*"& #&'" #+& :
1) L"+"# %","* '/*#"& " "" 2) S&," %'"
3) P*+"$" 4) P/%" #&%",
) S&+' "+" %&*,*" /&"% &'"" '#," "," '**"," &/#'"& +#+7
e/ Um*!n ,!%i
U'" "%&, '#"," " "* &,&#&' /%$ #&'" ,"" '# "%"' '"**"& " "."%7 U'" "%&, ''*,&," +#;"&" #+,"#" &7 D*" '&,&" +;" ,/'&,"& ""%"$ '"$"'" " ,"" "# "#" &/#'"& "+ "#"$ "#& '# ,"" #&'"7 U'" "%&, ''"+&," ,/'&,"& "* ,+& ? "&+ '"$"'" & & "+"#" &&<& "%"' ;"#&*" /&"% "+" /#*"&"& /#'"%7
Or#!ni"!"i Pe"!n
>"#" +#"&, +, '*/#*"&"&," "+ " #*"+* "" "" +'"+ &/#'"& +#+ &*"," " ;*" "" %"+"# %","* *"# &/#'"&7
Per%!u!n Pe"!n
I/#'"& ",+"& "&," #%"*7 P*%"*" '&*,"+," '"$"'" "+" '"+#&7 R+& '"" '&*,"+ *" """ *%"*" "+" ",+" " & "* +&* " ,+&," ",+"-",+" "%"' ";&" &/#'"& &/#/+& $&**" '"#&, #$"+&"7
An!%i"i" Penerim!
P*+"$" '*"& #&'" ""+ &*"," +, '"& " "* %&$ ,+& " '"'"&,"" '%"%& "%#" "* "%&* "&7 K/'&,"& "* ,+& &$"&%," ,+&," &/#'"& &"& "#" &&, +, #&'"7
An!%i"i" !rin#!n
S+#,+# ;"#&*" "* /+&'"% #<"#&"& *" *& "* &%",," /%$ ,%/'/, +*"7 P"" ''" ,%/'/,-,%/'/, "* +#%&"+
*" '"&+"& +*" #/,+& "," '%",""," *& '#," "%&* "&, ,+&," '#," "*"+ +#&+*#"&
M!"!%!(&m!"!%!( Ter-!ru $!%!m Komuni!"i
! Pen#(!%!n# Komuni!"i !n'!r! Pri! $!n 3!ni'!
R&+ "* #"$ &%",," /%$ D/#"$ T" ''#&," #"" ."."" +&* '*"& #"" "+"#" #&" " ."&+" "%"' *"" #&"#" '#,"7 P#&" '**"," '&"#"" +, ',"," +"+ '+"#" ."&+" '**","" +, '&+"," $*"7
- Komuni!"i )!n# ,en!r "e!r! Po%i'i"5
K""," /#"* '""#& "#" '"%"' '*"& "*"&'"" #"$"#"" ,"+"" +%"$ &'/&&,"& +, '#'&," ,+"+" "#" /%&+&7 O#"* $"# ," +#$"" #""" /#"* %"&7 K"+"-,"+" +#++ ""+ " ''"* '&'%," +#/+& '*""' " '*$&" &&<&7
Komuni!"i Lin'!" ,u$!)!
K/'&,"& "* ,+& %&+ &%",," "" ,/&& +#"&,7 F",+/#-",+/# %&+" "" ;%" '&+"," /+& '""%"$ ,/'&,"& "* '&*,"+7 S/#"* %& +%"$ '*&+&&,"&," '"+ '""%"$ &&, "* &,"&+," *" ,%&+" "$"" "%"' ,/'&,"& %&+" ""7
$ Komuni!"i E%e'roni
K/'&,"& %,+#/&, +&", %"*& ''"+ "" #% #"" & +'"+ ,#;" "+" ';"7 P"*# +%/ %%"# " ,/'&,"+/# #&"& ''*,&," A" +, &$*& &%" "* #""+ #&+&#"$"+ '"," &"* '*;*& ,"+/# %"**" & %"& ,/+" " +#"7
