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
SISTEM INFORMASI AKUNTANSI
Pertemuan 15
2 SKS
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
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
Model SIA
Environment Environment
Information Information
Data Data
Management Management
Data Data processing processing software software
Transform Transform Accounting
Accounting Information Information System System
Database Database
Output Output physical physical resources resources Input
Input physical physical resources resources
Environment
Environment
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 on-
screen
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
Contoh SIA sebagai sistem distribusi
• Manufaktur
• Wholesaler
• Retailers
• service
Diagram Aliran Data SIA
• Diagram Aliran Data (Data Flow Diagram)
– Sistem didokumentasikan secara hirarki
– Data mengalir, diproses, entitas
Diagram Konteks Sistem Distribusi
Customers Customers
Management Management
Distribution system
Suppliers Suppliers
Materials Materials stockroom stockroom
Sales orders Sales orders
Rejected Rejected sales sales order order notices notices
Invoices Invoices
Statements Statements Payments by customers Payments by customers
Commitments Commitments
Purchases orders Purchases orders
Shipments Shipments Supplier invoices Supplier invoices Supplier statements Supplier statements
Payments to suppliers Payments to suppliers
Stock Stock
Other reports Other reports Budget
Budget reports reports Balance Balance sheet sheet Income
Income statement statement
Customers Customers
Sales Orders Sales Orders
Rejected sales order notices Rejected sales order notices
Invoices Invoices Statements Statements Payments by customers Payments by customers Receivables ledger data Receivables ledger data
1.
Fill Orders
Inventory ledger data Inventory ledger data
Payables ledger data Payables ledger data Other reports
Other reports Budget reports Budget reports
Balance Balance sheet sheet Income
Income statement statement
Management Management
Received Received items items
Purchasing data
Purchasing data CommitmentsCommitments
Purchase Orders Purchase Orders
2.
Order replenish- ment
stock
Shipments Shipments Supplier invoices Supplier invoices
Supplier statements Supplier statements Payments to suppliers Payments to suppliers
Suppliers Suppliers
Stock
Materials Materials stockroom stockroom
Diagram Level 0 Diagram Level 0 Sistem
Sistem Distribusi Distribusi
3.
Maintain
general
ledger
Customers
1.3 1.3 Billing Billing
1.1 1.1 Order Order Entry Entry
1.4 1.4
Accounts Accounts receivable receivable
1.2 1.2
Inventory Inventory
Sales orders Sales orders Rejected sales Rejected sales order notices order notices
Accepted orders Accepted orders
Filled items Filled items
Purchasing data Purchasing data
Received Received
items items Inventory
Inventory ledger data ledger data Receivables ledger data
Receivables ledger data Billed orders
Billed orders Invoices
Invoices
Completed Completed orders orders
Payments by customersPayments by customers
3 3 2
2
A Figure 1 Diagram of the A Figure 1 Diagram of the Systems that Fill Customer Systems that Fill Customer Orders
Orders
Purchasing data
Purchasing data CommitmentsCommitments
Suppliers Suppliers
Payments to suppliers Payments to suppliers Supplier statements Supplier statements
Supplier invoices Supplier invoices
Payable Payable ledger data ledger data
Materials Materials stockroom stockroom Stock
Stock
Incurred obligations Incurred obligations
2.2
Receiving
Issued purchase Issued purchase order data
order data Filled
Filled purchase purchase orders orders
Shipments Shipments
Received items Received items
Purchase orders Purchase orders
Received Received purchases purchases
2.1
Purchasing
2.3
Accounts payable
A Figure 2 Diagram of the Systems that Order Replenishment Stock A Figure 2 Diagram of the Systems that Order Replenishment Stock
1 1
3 3
1 1
3.1 Update
general ledger
Receivables ledger data Receivables ledger data Inventory ledger data Inventory ledger data Payables ledger data Payables ledger data
General ledger records General ledger records Updated general ledger records Updated general ledger records
General General ledger ledger
Management report data Management report data
3.2 Prepare
management reports
Other reports Other reports Budget reports Budget reports
Balance sheet Balance sheet Income statement
Income statement ManagementManagement
A Figure 3 Diagram of the Systems That A Figure 3 Diagram of the Systems That Perform General Ledger Processes
Perform General Ledger Processes
1 1 1 1 2 2
Isian Pemesanan Pelanggan
• Isian Pesanan
– Formulir daftar pembelian
• Iventory
– Proses penjualan – Proses penerimaan
– Masukan bagi general ledger
Customers
Customers Sales ordersSales orders Edit rejectsEdit rejects
Sales order Sales order edit ejects edit ejects Sales order Sales order edit ejects edit ejects
1.1.1
Edit order data
Rejected Rejected sales order sales order notices notices
Edited Edited orders orders
Customer Customer
credit file credit file Customer Customer
credit file credit file
Credit data Credit data
1.1.2 1.1.2 Computer Computer
credit credit check check 1.1.2 1.1.2 Computer Computer
credit credit check check Edited and checked orders
Edited and checked orders
Credit Rejects Credit Rejects
Sales order Sales order credit
credit rejects rejects Accepted
Accepted orders orders
1.1.3 Log in orders
Order data Order data
Completed orders
Completed orders 1.1.4 Mark
filled orders
Date filed Date filed
Order log Order log
A Figure 1.1 Diagram of the Order Entry System A Figure 1.1 Diagram of the Order Entry System
1.2 1.2
1.3 1.3
Backorder Backorder file
file
Backorder Backorder file
file
1.2.1 Check the balance on hand 1.2.1 Check the balance on hand
1.2.2 Check the reorder point 1.2.2 Check the reorder point
1.2.3 Add received items 1.2.3 Add received items
1.2.4 Provide general ledger data 1.2.4 Provide general ledger data
Item Item records records
Backorder Backorder records
records InventoryInventory
file file
Inventory Inventory file
Items file
Items available available
Updated Updated item item records records
Filled Filled items items
Purchasing data Purchasing data
Inventory Inventory file additions file additions
Inventory Inventory records records
Received Received items items
Inventory Inventory ledger ledger data data
A Figure 1.2 Diagram of the Inventory System A Figure 1.2 Diagram of the Inventory System
1.1 1.1
1.3
1.3 22
3 3 2 2
Accepted Accepted orders orders
Billing
• Invoice
– Note:
1. Costumer Data
2. Item Data
Customers Customers
1.3.1 Obtain customer data
Customer Customer file
file
1.3.2 Prepare invoices Filled
Filled items items
Customer data Customer data
Invoice Invoice data data
Billed orders Billed orders Invoices
Invoices
Completed Completed orders orders
A Figure 1.3 Diagram of the A Figure 1.3 Diagram of the Billing System
Billing System
1.2 1.2
1.1 1.1
1.4 1.4
Account Receivable
• Empat:
– Penjualan hari ini
– Pembayaran hari ini
– Time to send statemen
– Need to provide general ledger
data
Billed orders Billed orders
Accounts Accounts receivable receivable file
file
Accounts Accounts receivable receivable file
file
Receivables Receivables ledger data ledger data Receivables
Receivables records records to delete to delete New receivables
New receivables Receivables recordsReceivables records
1.4.3 Prepare statements
Customers Customers
Payments by Payments by customers customers
Paid Paid
receivables receivables file
file
Paid Paid
receivables receivables records records Statement records
Statement records
Statements Statements
A Figure 1.4 Diagram of the A Figure 1.4 Diagram of the Accounts Receivable System Accounts Receivable System
1.4.1 Add new receivables
1.4.4 Provide general ledger data
1.4.2
Delete paid receivables
3 3 1.3
1.3
Order Replenishment Stock
• Pembelian (Purchasing)
– Penggunaan teknologi
• EDI
• ISDN
– Surat Pembelian (Purchasing Order)
Supplier Supplier
file file
Supplier Supplier
file file
Outstanding Outstanding
purchase purchase order files order files Outstanding Outstanding
purchase purchase order files order files 2.1.1
Select suppliers
Purchasing data
Purchasing data Past performance data Past performance data
Inventory Inventory
and supplier data and supplier data Purchase order data
Purchase order data 2.1.2
Obtain verbal commitments
Suppliers Suppliers 2.1.3
Prepare purchase orders
2.1.4 Close out purchase orders
Commitments Commitments
Purchase Orders Purchase Orders Issued purchase
Issued purchase order data
order data
Incurred Incurred Obligations Obligations
Purchase Purchase order records order records
Filled purchase Orders Filled purchase Orders Purchase records
Purchase records to close out
to close out
A Figure 2.1 Diagram of the Purchasing System A Figure 2.1 Diagram of the Purchasing System
1 1
2.2 2.2
2.2 2.2 2.3
2.3
Purchase Purchase Order Order history file history file Purchase Purchase Order Order history file history file
Removed purchase Removed purchase order records
order records
A Figure 2.2 Diagram of the Receiving System A Figure 2.2 Diagram of the Receiving System
Suppliers
Suppliers PurchasedPurchased
items file items file Purchased Purchased items file items file
2.2.1 process receipts
Materials Materials stockroom stockroom
2.2.1 Notify other systems 2.1
2.1
2.1 2.1
2.3 2.3 1 1
Purchased Purchased item data item data
Issued Issued purchase purchase order order data data
Shipments Shipments
Stocks Stocks
Receipt Receipt information information
Received items Received items
Filled purchase orders Filled purchase orders
Received purchases Received purchases
Accounts Payable
• Supplier dibayar ketika:
– Stok sudah dipesan (ada copy PO) – Stok sudah diterima
– Invoice
Paid Payables Records Paid Payables Records
Paid Supplier Paid Supplier Data
Data
Accounts Accounts payable payable file
file
Received Received purchases purchases file
file
Received Received purchases purchases file
file
Paid Paid payables payables file
file Paid Paid payables payables file
file
Suppliers Suppliers Invoice and
Invoice and statement statement file
file
Invoice and Invoice and statement statement file
file
Received Received Purchases Purchases
Incurred Incurred Obligations Obligations
New Payables New Payables data
data
Payables Payables Records
Records Payables LedgerPayables Ledger Data
Data
Receipt Receipt Data Data
Payments to Suppliers Payments to Suppliers
Supplier Invoices Supplier Invoices
Invoice Data Invoice Data
Payables Payables Records to Records to delete delete
A Figure 2.3 Diagram of the Accounts Payable System A Figure 2.3 Diagram of the Accounts Payable System
Payment Payment data
data Supplier Supplier
statements statements
2.3.4 Provide general ledger data
2.3.3
Delete paid payables
2.3.1 Set up supplier payables records
2.3.2 Make supplier payments 2.1
2.1
2.2 2.2
3 3
