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Accounting Information Systems >>> an overview
PERBEDAAN DATA DAN INFORMASI
DEFINISI SIA
PERANAN SIA DALAM SIKLUS BISNIS
SIA DAN STRATEGI PERUSAHAAN
Main topic:
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Ardhiana Wahyu S.
Lulus stan 2007
UI 2010
Pusdiklat Keuangan Umum (BPPK)
Jl. Pancoran timur 2 no 1
Kokia_ku@yahoo.com
08132715878
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Rule:
Keterlambatan, max 30 menit
Jangan berisik
HP silent
Snack
Nilai 40%, 40%, 20%, obyektif
Remidi: N/A
Pre and post test
Kelompok dibagi 6 @ 6 orang


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Materi UTS:
Overview SIA
Pemrosesan data
Analisis sistem dan design
Flowchart & DFD
Formulir, jurnal, buku besar
Relational database
KonsepPengendalian SIA

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Materi UAS:
Siklus Pendapatan
Siklus Pengeluaran
Siklus Produksi
Sistem Akuntansi Aktiva Tetap
Siklus Penggajian
Sistem Pelaporan & Buku Besar
REA & Implementasi
Referensi:
Romney & Steinbart. Accounting Information System
Mulyadi. Sistem Akuntansi
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INTRODUCTION
Questions to be addressed in this chapter
include:
What is the meaning of system, data, and
information?
What is an accounting information system (AIS)?
Why is the AIS an important topic to study?
What is the role of the AIS in the value chain?
How does the AIS provide information for decision
making?
What are the basic strategies and strategic positions
an organization can pursue?
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component
input
process
output
boundary
Environment
Sistem
Karakteristik sistem >>>
Kumpulan beberapa subsistem yang
saling berinteraksi untuk mencapai
suatu tujuan, pada batasan dan
lingkungan tertentu
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Data & Informasi
Data >> Fakta yang dikumpulkan (collected), dicatat (recorded), dan
disimpan (stored) pada sistem informasi (information system)
Dokumentasi dari:
Events >> kejadian yang terjadi
Resources >> sumber daya yang digunakan
Agents >> pihak-pihak yang terlibat
Information >> Data yang sudah diolah and diproses untuk
menghasilkan arti tertentu bagi penggunanya
Biaya yang diperlukan untuk mendapatkan informasi, meliputi:
Collecting data >> mengumpulkan data
Processing data >> memproses data
Storing data >> menyimpan data
Distributing information to users >> distribusi informasi
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Informasi
Make a decision
Manfaat Informasi
Mengurangi
ketidakpastian
(uncertainty)
Merencanakan
aktivitas (planning)
Informasi yang bermanfaat jika nilai guna lebih besar dari biaya
untuk memperoleh infromasi
NOTES:
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Karakteristik Informasi
Reliable
Completeness
Relevance
Timeliness
Understandability
Verifiability
Accessibility
sesuai dengan kondisi yang ada
handal
lengkap
tepat waktu pada saat diperlukan
mudah dipahami
adanya unsur pengecekan
ada saat diperlukan
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Terjadi ketika informasi yang didapatkan terlalu banyak
Informasi yang didapatkan terlalu beraneka ragam
Menyebabkan kesulitan dalam pengambilan keputusan
Information Overload
Contoh
UTS dan UAS
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Pengguna Informasi
Internal Users
External Users
sebagai kewajiban (mandatory)
sebagai media komunikasi
Pertimbangan dalam menyediakan informasi bagi pengguna:
Minimalisasi biaya informasi
Memenuhi standar peraturan
Mengutamakan kehandalan dan kegunaan informasi
NOTES:
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Sistem Informasi Akuntansi

SIA adalah sistem yang mengumpulkan, merekam, menyimpan, dan
memproses data untuk menghasilkan informasi bagi pengambil
keputusan dalam bidang akuntansi
Fungsi__________________________________________________
Memastikan ketersediaan informasi (termasuk data)
agar:

available when needed
accurate and reliable
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Akuntan dan Pengembangan Sistem
Meningkatkan kualitas informasi
Meningkatkan internal kontrol
Minimalisasi biaya
SYSTEM ANALYSIS analisis sistem
Desain alternatif solusi dari permasalahan yang dihasilkan pada tahap analisis sistem
SYSTEM DESIGN desain sistem
Penggantian sistem lama dengan sistem baru
Termasuk review dan maintenance
SYSTEM IMPLEMENTATION implementasi sistem
Akuntan berperan dalam proses pengembangan sistem
Tahap pengembangan sistem:
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Profesi Akuntan terkait SIA
Managerial Acc.
Auditor
Financial Acc.
Accounting
Manager
Konsultan Pajak
Konsultan
menyiapkan informasi keuangan eksternal sesuai
standar akuntansi
menyiapkan informasi internal
menilai kewajaran informasi keuangan yang ada
mengendalikan aktivitas akuntansi
mengembangkan sistem untuk menghasilkan
informasi terkait pajak
memberikan saran pengembangan sistem
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WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
AIS
Occupational
Culture
Strategy
Information
Technology
AIS design is
affected by
information
technology, the
organizations
strategy, and the
organizations
culture.
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WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
AIS
Occupational
Culture
Strategy
Information
Technology
Information technology affects
the companys choice of
business strategy. To perform
cost-benefit analyses on IT
changes, you need to
understand business strategy.
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WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
AIS
Occupational
Culture
Strategy
Information
Technology
Although culture affects
the design of the AIS, its
also true that the AIS
affects culture by altering
the dispersion and
availability of information.
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ROLE OF THE AIS IN THE VALUE CHAIN
Well, Mr. Pharmaceutical Salesman, your
proposal looks good, but your prices are
about 5% higher than your competitors.
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ROLE OF THE AIS IN THE VALUE CHAIN
Thats true, but were
comfortable with that because
of the value-added that we
bring to this arrangement.
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ROLE OF THE AIS IN THE VALUE CHAIN
What is that value-added,
and how do you convert it into
dollars?
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ROLE OF THE AIS IN THE VALUE CHAIN
Blahblahblah
customer service
blahblahblah
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Dapat berarti:
Lebih cepat
Lebih handal
Pelayanan lebih baik
Fitur khusus
Value Added
Terdiri dari:
Primary activities
Support activities
VaLue Chain
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Primary Activities
Bahan yang diperlukan sebagai input (proses receiving, storing, and distributing) the
materials that are inputs to the organizations product or service.
INBOUND LOGISTICS
Memproses input menjadi output
OPERATIONS
Mendistribusikan output kepada customer
OUTBOND LOGISTICS

MARKETING AND SALES

SERVICES
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Supporting Activities
Fisik & non fisik
FIRM INFRASTRUCTURE
Rekrutmen, pengembangan, reward and punishment
SDM

TECHNOLOGY

PURCHASING
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PRODUSEN
Inbound Logistics
Operations
Outbound Logistics
Marketing & Sales
Service
ROLE OF THE AIS IN THE VALUE CHAIN
SUPPLIER
Inbound Logistics
Operations
Outbound Logistics
Marketing & Sales
Service
KONSUMEN
Inbound Logistics
Operations
Outbound Logistics
Marketing & Sales
Service
Information technology
can facilitate synergistic
linkages that improve the
performance of each
companys value chain.
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PengambiLan Keputusan
Terstruktur
Berulang
Rutin
Dapat didelegasikan ke pegawai level bawah
Semi Terstruktur
rutin
tetapi bersifat subjective
Tidak Terstruktur
tidak rutin
bersifat material
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Michael Porter suggests that there are two
basic business strategies companies can
follow:
Product-differentiation strategy
Low-cost strategy
Corporate Strategy
Sometimes a company can do both, but
they normally have to choose.
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Porter also argues that companies must
choose a strategic position among three
choices:
Variety-based strategic position
Needs-based strategic position
Access-based strategic position
Corporate Strategy
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The growth of the Internet has profoundly
affected the way value chain activities are
performed:
Inbound and outbound logistics can be streamlined
for products that can be digitized, like books and
music.
The Internet allows companies to cut costs, which
impacts strategy and strategic position.
Because the Internet is available to everyone, intense
price competition can result. The outcome may be
that many companies shift from low-cost to product-
differentiation strategies.
The Internet may impede access-based strategic
positions.
THE AIS AND CORPORATE STRATEGY
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Terima Kasih
Jakarta, 27 September 2011