Silabus. EKA 5335 Seminar Sistem Informasi. Program Studi: Strata 1 (S-1) Akuntansi Fakultas Ekonomi dan Bisnis

(1)

Silabus

EKA 5335 – Seminar Sistem Informasi

Program Studi: Strata 1 (S-1) Akuntansi Fakultas Ekonomi dan Bisnis

Institut Keuangan Perbankan dan Informatika Asia Perbanas Jalan Perbanas, Karet Kuningan, Setiabudi, Jakarta – 12940, Indonesia Telp. 62-21-5252533, 5222501- 04, 5704376, 5704408, 5278788 - Fax. 62-21-5228460, 5222645 Website: www.perbanasinstitute.ac.id

(2)

EKA 5335 - Silabus Seminar Sistem Informasi – Program Studi S-1 Akuntansi Page 1 of 9

S I L A B U S

I. KODE MATA KULIAH / SKS : EKA 5335 / 2 sks II. NAMA MATA KULIAH : Seminar Sistem Informasi

III. PROGRAM STUDI : S1 Akuntansi

IV. DESKRIPSI DAN TUJUAN MATA KULIAH :

The course is designed base on the fundamental premise that the major role of information technology is to provide organizations with strategic advantage by facilitating problem solving, increasing productivity and quality, increasing speed and accuracy of transaction processing and reporting, increasing internal control, increasing job satisfaction, improving customer services, enhancing communication and collaboration, and enabling business process restructuring. In line with that premise, the course is intended to provide students with knowledge and skills they need to pursue successful careers in accounting or become business professional in the fast changing business world of today. To have the knowledge as an accountant and business professionals, the course places a major emphasis on up-to-date coverage of the essential role of information systems and internet technologies in providing a platform

(3)

for transaction processing and reporting, audit trail, internal control, business & commerce activities, and collaboration processes among all business stakeholders in today’s networked enterprises and global markets. The course also covers various issues related to accounting profession such as aligning business goals and IT plan, roles of IT to increase firm’s competitiveness,, strategies to develop and implement information systems, fraud and threat to accounting information system, controlling computer based information systems, roles of accountant in information systems, business process reengineering, cloud computing and green computing.

V. MATA KULIAH PRASYARAT: Proyek Sistem Informasi

VI. BUKU WAJIB DAN BAHAN REFERENSI:

1. Text Books :

1. Accounting Information Systems, 12th ed., Romney & Steinbart, 2012, Prentice Hall. (Romney)

2. Accounting Information System, 8th ed. James A. Hall, 2012, South-Western College Publishing. (James)

3. George H. Bodnar & William S. Hopwood. Accounting Information System, 10^th Edition, 2010. Pearson Education.

(Bodnar)

4. Acquiring, Developing, and Implementing AIS, 6^th ed. Gelinas, Sutton, Hutton, 2005, Thomson. (Gelinas) 5. Reengineering the Corporation, Michael Hammer, James Champy, 1994 (Hammer)

2. References :

1. Journal of Accountancy (JofA) – AICPA, USA.

2. Some Articles on Information Systems and Information Technology Related 3. On line material such as SAP.com, Oracle.com, COSO.ORG, and COBIT.ORG

(4)

VII. METODE PEMBELAJARAN:

Lecturing, Discussion, and Presentation.

VIII. MEDIA PEMBELAJARAN :

Whiteboard, Microphone, Internet, LCD Projector, and Computer.

IX. KETENTUAN KEHADIRAN :

Kehadiran dalam perkuliahan merupakan prasyarat yang harus dipenuhi mahasiswa. Mahasiswa yang kehadirannya dalam perkuliahan kurang dari 80%, tidak diijinkan untuk mengikuti Ujian Akhir Semester (UAS).

X. METODE EVALUASI:

1. Ujian Tengah Semester (UTS) 30 %.

2. Partisipasi Kelas, Presentasi, Kuis 30%

3. Ujian Akhir Semester (UAS) 30%

4. Paper Individu 10%

XI. GRADASI PENILAIAN:

Nilai angka : 80 <= Nilai < 100 = A (Excellent) Nilai angka : 68 <= Nilai < 80 = B (Very Good) Nilai angka : 56 <= Nilai < 68 = C (Good) Nilai angka : 45 <= Nilai < 56 = D (Poor) Nilai angka : 0 <= Nilai < 45 = E (Failed)

(5)

XII. JADWAL KULIAH

TATAP MUKA

POKOK BAHASAN KOMPETENSI YANG

DIHARAPKAN

BUKU DAN REFERENSI

BAB

(1) (2) (3) (4) (5)

1 ∙ Reason to change information systems by the firm

∙ Behavioral aspects of change

∙ 5 Common Hurdles During the Erp Selection Process and How you could avoid them

∙ 13 Things a Customer Can Do to Avoid an ERP Implementation Failure

∙ ERP software implementation failure analysis and causes

1. Mampu menjelaskan kenapa perusahaan mengganti sistem informasinya

2. Mampu menjelaskan masalah- masalah dalam pengembangan sistem informasi dan cara-cara mengatatasi masalah tersebut

∙ Romney

∙ Article

Chapter 18

2 ∙ Information Systems Development Life Cycle (SDLC) (Steps in system

development)

∙ Acquiring, Developing, and Implementing AIS

1. Mampu menjelaskan tahapan

pengembangan sistem informasi dan alternatif pengembangannya

2. Mampu menjelaskan peran akuntan dalam system development life cycle

∙ Romney

∙ Gelinas

∙ Article

∙ SAP.COM - Success Story

Chapter 19- 20

Chapter 1

(6)

∙ Roles of accountant in SDLC

∙ Criteria for determining which

application development approach to use

∙ 10 Keys for Project Success

3. Mengetahui berbagai perusahaan yang telah sukses mengembangkan sistem informasinya

∙ ORACLE.COM – Success Story

3 ∙ Computer Fraud and Abuse

∙ Analysing Vulnerabilities and Active Threat to Information

∙ Controls for Active Threats in Information Systems

∙ Controls and precautions required to ensure the security of an organization’s computer facilities.

1. Mampu menjelaskan computer fraud and how to control

∙ Romney

∙ Bodnar

∙ James

Chapter 5 Chapter 3 Chapter 15

4 ∙ Aspects of an information security system

∙ Threats and Risk to Accounting Information Systems

1. Mampu menjelaskan threats and risk in computer-based information systems

∙ Bodnar

∙ Romney

Chapter 5 Chapter 6

5 ∙ General Control Framework for CBIS Risks

∙ Information Systems Controls for System

1. Mampu menjelaskan berbagai control framework in computer- based information systems

∙ James

∙ Romney

∙ www.coso.org

Chapter 16- 17

Chapter 6-

(7)

Reliability

∙ COSO and COBIT

∙ A Better Way to Evaluate IT Control

2. Mengetahui control framework yang banyak dipergunakan oleh berbagai perusahaan besar

∙ www.cobit.org

∙ J

ournal of Accountancy

7-8

6 ∙ Aligning Business Strategy and IT Strategy/Plan

∙ Strategic Information Systems Planning:

Alignment of ‘IS/IT’ Planning and Business Planning

∙ Impact of information on the value chain of an enterprise in the new economy

1. Mampu menjelaskan hubungan antara business plan dan information system plan

2. Mampu menjelaskan peran IS dalam value chain

∙ PPT Presentation by James

∙ Article by Ankit Bhatnagar

∙ Article by Eli Coelho Young and Rubicam 7 ∙ Michael Porter’s “Five Forces” Model

∙ How Information Gives you Competitive Advantage

∙ The Death of Time and Distance

∙ SAP.com and Oracle.com

1. Mampu menjelaskan peran IS dalam competitive forcé model

2. Mampu menjelaskan bagaimana IS meniadakan jarak dan waktu (kill time and distance)

3. Mengetahui berbagai perusahaan yang sukses dan gagal dalam implementasi IS

∙ Collection of articles about

“Five Forces”

Model

∙ Article by Porter and Victor Article by

Devendra Mishra and Owen P.H

(8)

8 UJIAN TENGAH SEMESTER (UTS) CLOSED BOOK 9 ∙ Enterprise Resource Planning (ERP)

∙ ERP Magic quadrant

∙ Trends 2012: Enterprise Applications/ERP

∙ Which Has The Better Apps Strategy:

Oracle or SAP?

1. Mampu menjelaskan implikasi ERP terhadap akuntansi dan auditing 2. Memahami perusahaan-perusahaan

pengembang ERP terbesar dan pendekatan membangun ERP 3. Memahami beberapa perusahaan

besar yang telah sukses meng- implementasikan ERP

∙ James

∙ Article by Gartner Group

∙ Article by - R

“Ray” Wang and Paul D.

Hamerman

Chapter 11

10 ∙ Electronic Commerce Systems

∙ E-commerce and Its Impact on the Accounting Profession

∙ HTML, XML, and XBRL

∙ Why You Should Get Serious about XBRL

1. Mampu menjelaskan implikasi E- Commerce terhadap akuntansi dan auditing

∙ James

∙ A Literature Review (UNC Greensboro Journal of

Student Research in Accounting

∙ Collection of articles

∙ Article by Liv A.

Watson

Chapter 12

(9)

11 ∙ Reengineering the Corporation

∙ Examining the relationship between business process reengineering and information technology

∙ Role of IT in the Implementation of BPR

1. Mampu menjelaskan Business Process Reengineering (BPR), kenapa perlu BPR dan kapan melakukan BPR

2. Mampu menjelaskan peranan IS dalam BPR

∙ Hammer

∙ Article by Natasha la Rock

∙ Article by Nandagopal

Chapter 1-3

12 ∙ Reengineering the Corporation

∙ Business Process Redesign : An Overview

∙ Successfully Performing BPR

1. Mampu menjelaskan perbedaan Total Quality

Improvement/Management dan BPR 2. Memahami berbagai perusahaan

yang telah sukses melakukan BPR

∙ Hammer

∙ Article by

Yogesh Malhotra

∙ Article by Michael Covert

Chapter 1-3

13 ∙ A CPA’s Guide to the Top Issues in Technology

∙ A Better Way to Evaluate IT Control

1. Mampu menjelaskan top 10 issues in information systems and information technology

2. Mampu menjelaskan better way to evaluate IT control

∙ Journal of Accountancy

14 ∙ Cloud Computing

∙ Green Computing

1. Mampu menjelaskan green computing and cloud computing

∙ Journal of Accountancy

(10)

∙ Trends 2012: Enterprise Applications/ERP

∙ The Next Generation of ERP Software

∙ SAP.com, Oracle.com

2. Memahami berbagai trend pengembangan sistem informasi

∙ Article by R

“Ray” Wang and Paul D.

Hamerman

∙ Article by David AT (Epicor)

∙ SAP.com, Oracle.com

15 UJIAN AKHIR SEMESTER (UAS) CLOSED BOOK

Dibuat oleh:

Drs. James Situmorang., Ak., MBA Dosen

Disahkan oleh:

Atik Djajanti SE., Ak., M.Ak Ketua Program Studi S1 Akuntansi

Mengetahui:

Dr. Wiwiek Prihandini., Ak., MM Dekan Fakultas Ekonomi & Bisnis