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BAB 5 SIKLUS PENGELUARAN

Poin-poin yang Perlu Difahami


1. Apa cakupan transaksi siklus pengeluaran? 2. Fungsi-fungsi apa saja yang diperlukan untuk melaksanakan transaksi? l k k t k i? 3. Bagaimana prosedur pelaksanaan transaksi? 4. 4 Risiko apa saja yang perlu ditangani? 5. Dokumen transaksi apa saja yang diperlukan? 6. Dokumen akuntansi apa saja yang diperlukan? p j y g p 7. Saldo buku besar apa saja yang dihasilkan oleh SIA siklus pengeluaran? 8. Laporan manajerial apa saja yang kemungkinan diperlukan untuk pengendalian siklus pengeluaran? 9. 9 Bagaimana TI diperankan?

Reminder
1. Dalam mempelajari buku dan power poin ini, arahkah perhatian terhadap poin-poin yang penting untuk difahami d lid dif h i pada slide sebelum i i b l ini. 2. Buku atau power poin ini, kemungkinan belum bisa menjawab pertanyaan, maka kembangkan jawaban dengan logika. 3. Pemahaman dan perancangan SIA sangat membutuhkan d b t hk daya i ji imajinasi d k ti it i dan kreativitas, maka k kembangkan daya imajinasi dan kreativitas seoptimal mungkin. g Clue: Tujuan perancangan SIA adalah keunggulan efektifitas d efisiensi proses bi i f k ifi dan fi i i bisnis.

CAKUPAN TRANSAKSI

Siklus pengeluaran adalah siklus transaksi tentang pengadaan barang dan jasa untuk mendukung kegiatan operasional perusahaan perusahaan. Catatan Fokus F k pembahasan: SIA untuk b h t k transaksi pembelian persediaan.

SUB SISTEM SIKLUS PENGELUARAN


Laporan Penerimaan
Sistem Penerimaan Rekening Aktiva dan Biaya

Sistem Voucher

Persediaan

Pesanan Pembelian

Utang Dagang

Voucher

Kas
Sistem Pembelian Pemasok Sistem Pengeluaran Kas

SUB SISTEM SIKLUS PENGELUARAN

Dalam SIA siklus pengeluaran, paling tidak terdapat empat sub sistem yang harus dirancang dirancang, yaitu: sistem pembelian, sistem penerimaan barang, sistem i b i t voucher, dan sistem , pengeluaran kas.

DFD SIKLUS PENGELUARAN


Tujuan utama SIA: 1. Mengendalikan kegiatan transaksi, agar transasksi dijalankan sesuai kebijakan dan tujuan organisasi. 2. Transaksi dijalankan secara mudah, j , cepat, dan akurat, atau dengan kata lain secara efektif dan efisien. 3. Menyajikan informasi akuntansi yang terpercaya dan tepat waktu.

DIAGRAM KONTEK SIKLUS PENGELUARAN


Barang dan Jasa Faktur Back Order Penyerahan Barang Usulan Pembelian Pemasok Siklus Pengeluaran Pesanan Pembelian P P b li Penerimaan Barang Pembayaran
Data pembelian dan Data Pembayaran

Siklus Pendapatan

Penerimaan Barang Usulan Pembelian

Persediaan

Berbagai Departemen

Kebutuhan Bahan Baku Penerimaan Bahan Baku Siklus Produksi

Sistem Buku Besar dan Pelaporan

DIAGRAM KONTEK SIKLUS PENGELUARAN

Di Diagram kontek adalah k t k d l h diagram atau gambar yang digunakan untuk menjelaskan garis j l k i besar arus data dalam suatu kegiatan.

DIAGRAM KONTEK SIKLUS PENGELUARAN A h arus d t ditunjukkan d Arah data dit j kk dengan arah anak panah, dan setiap arus data menggambarkan transaksi yang telah terjadi. Contoh (a) arus data Barang dan Jasa, menggambarkan g , gg terjadinya transaksi pengiriman barang dan jasa dari pemasok ke perusahaan, perusahaan (b) arus data faktur faktur, menggambarkan terjadinya transaksi penagihan oleh pemasok ke perusahaan dan seterusnya.

DIAGRAM KONTEK SIKLUS PENGELUARAN

T j Tujuan perancangan SIA adalah d l h untuk membuat transaksi dan transmisi data bisa dilaksanakan secara efektif dan efisien. Kelancaran transmisi data sangat penting untuk diperhatikan, karena data menjadi dasar utama pelaksanaan transaksi, tanpa data g maka transaksi tidak mungkin bisa dilaksanakan.

DFD SIKLUS PENGELUARAN

DFD SIKLUS PENGELUARAN


DFD adalah penjabaran dari diagram kontek, fungsi DFD adalah untuk k t k f i d l h t k mendiskripsikan empat hal, yaitu: asal data dan tujuan data data, pengolahan data, transmisi data, dan penyimpanan data data. Tujuan perancangan SIA adalah untuk membuat proses transformasi data, transmisi data, serta penyimpanan data dapat berjalan secara efektif dan efisien.

AKTIVITAS BISNIS SIKLUS PENGELUARAN

Tujuan perancangan SIA adalah untuk membuat seluruh aktivitas bisnis siklus pengeluaran dilaksanakan secara efektif d dil k k f ktif dan efisien, termasuk aktivitas , pengolahan data pelaporan (akuntansi)

AKTIVITAS BISNIS SIKLUS PENGELUARAN

1. Permintaan barang atau jasa memerlukan rancangan sistem permintaan barang dan jasa. 2. Pembelian barang dan jasa memerlukan rancangan sistem pembelian barang dan jasa.

AKTIVITAS BISNIS SIKLUS PENGELUARAN 3. Penerimaan barang atau jasa memerlukan rancangan sistem penerimaan barang dan jasa. 4. 4 Pencatatan utang atas pembelian barang dan jasa memerlukan sistem pencatatan utang/pembelian, disebut dengan gp g sistem voucher. *

AKTIVITAS BISNIS SIKLUS PENGELUARAN

5. Pembayaran atas pembelian barang dan jasa memerlukan sistem pelunasan utang/pembayaran atas t / b t p pembelian, disebut dengan , g sistem pengeluaran kas.

AKTIVITAS BISNIS SIKLUS PENGELUARAN

Catatan: * Sistem voucher dan sistem pengeluaran kas secara bersama-sama disebut dengan sistem utang dagang (account payable system). t )

TRANSAKSI DAN DOKUMEN


Transaksi T k i Dokumen D k Pembelian kredit Permintaan pembelian p

Pesanan pembelian
Laporan penerimaan g barang

Voucher

TRANSAKSI DAN DOKUMEN


Transaksi T k i Dokumen D k Pengeluaran kas Cek g Retur pembelian Memo debit Pembayaran Dokumen/nota biaya pembayaran biaya

TRANSAKSI DAN DOKUMEN


Fungsi dokumen adalah untuk memerintahkan pelaksanaan transaksi, merekam data transaksi, dan mengendalikan transaksi. Dokumen dapat ricancang dalam bentuk manual dengan menggunakan kertas atau dicancang dalam bentuk elektronik. l kt ik

SISTEM PEMBELIAN MANUAL


Peminta Barang
Mulai

Pemasok

Bag. Pembelian

Bag. Penerimaan

Membuat purchase requisition Purchase Requisition (PR) 1


2 3

Ke Bag. Utang Dagang g g g

Pilih pemasok, buat Purchase Order (PO)

Ke bagian utang dagang d

N
PO PR 2 3

Purchase 3 4 Order 2 (PO) 1

Purchase Order (PO) 4

Kirim barang Ki i b dan invoice

Purchase Requisition (PR) 1 PR PO 1 Receiving 2 report t 3

PO Periksa barang, cocokkan dokumen


4 4 Receiving 3 Report 2 (RR) 1

Mencocokkan dokumen, menerima barang

Acknowledgment Packing slip Invoice

RR RR 2 PO 1 Purchase P h 3 Requisition 2

Pencocokan dokumen

Ke bagian utang dagang


N

SISTEM PENGELUARAN KAS MANUAL


Peminta Barang
Purchase Requisition (PR) 3

Bag. Pembelian

Pemasok
N

Bag. Utang Dagang

Bag. Keuangan

Bag. Akuntansi

Purchase Order (PO) 5

PR Purchase 3 Order (PO) 5 Dokumen Pendukung Invoice

Invoice Receiving Report (RR) 2

Mencocokkan dokumen, menyetujui pembayaran y

Dokumen Pendukung Invoice

Periksa voucher & dok. pendukung. cap lunas

Mencatat dalam register D Buat cek, catat ke cek register Cek Register Dokumen Pendukung Voucher Cek & remittance advice Jumlah kas Jumlah voucher

Voucher Register

Diringkas bulanan Dokumen Pendukung

Cek & remittance advice

Mencatat no. cek ke register Dokumen Pendukung Voucher

Voucher

Diringkas bulanan

Posting ke buku besar

Tanda tangan cek dan kirim

Buku besar

SISTEM PEMBELIAN BERBANTUAN KOMPUTER

PEMBELIAN
Departemen yang meminta atau bagian persediaan

PROSES KOMPUTER

Master file pemasok Purchase Requisition Entry data pembelian Membuat file purchase orders Master file persediaan Purchase Requisition Purchase orders

Mencetak purchase orders

Pada akhir hari Open purchase orders 4 3

Oleh manajer pembelian

Review & tanda tangan

Purchase Requisition

Purchase order 2

Open P.O. N

Purchase 1 order (signed)

Bag. utang dagang Bagian Penerimaan

Unit peminta barang

Pemasok

SISTEM PENERIMAAN BARANG BERBANTUAN KOMPUTER

PENERIMAAN BARANG
Dari bagian pembelian Dari pemasok

PROSES KOMPUTER

GUDANG

Master fil le persediaa an

Master file k pemasok

Open e purchase order

Purchase order 2

Packing slip & barang 2

Verifikasi e as pesanan & hitung barang

Update file dan cetak receiving report

Verifikasi, hitung, tanda tangan

Entry data penerimaan

Receiving 1 Report (signed)

Packing slip Purchase 2 order

2 Receiving 1 Report

Ke bag. utang Dengan barang

SISTEM PEMBAYARAN UTANG BERBANTUAN KOMPUTER

BAGIAN UTANG DAGANG


Dari pemasok Dari bag. pembelian Dari bag. gudang

PROSES KOMPUTER
Membuat open-invoice i i file Open O purchase order o

Invoice

Purchase order

Receiving report 1

Harian

Open invoice Master file pemasok

Verifikasi

Update file dan cetak DV

Buku b B k besar Entry data penerimaan Receiving report 1 Purchase order 2 Invoice
Unpaid U id

Pencocokan

Disbursement voucher

D Dari kasir

Setiap tanggal jatuh tempo diambil dan dikirim ke bagian pengeluaran kas

Paket Invoice

Paid

KASIR

PROSES KOMPUTER
A Membuat open-invoice file

SISTEM PENGELUARAN KAS BERBANTUAN KOMPUTER

Dari bag. utang dagang

Batch total

Invoice Receiving report 1

Batch total

Purchase order 3 Disbursement voucher Batch total Bandingkan & rekonsili asi

Open invoice

Master file M t fil pemasok Update file & cetak cek Open invoices Buku besar Cek Remittance advices Cash disbursement register

Review & buat batch total

Entry data penerimaan

Paket voucher

Disbursement voucher Invoice Purchase order Receiving report Remittance

Kontroler

Review & tanda tangan cek, cek cap lunas voucher

Paket voucher

Cek

Bag. utang dagang

Pemasok

ALTERNATIF SISTEM SIKLUS PENGELUARAN

Permintaan pembelian

Otorisasi pembelian b li

Penerimaan barang b

EDI Interface I t f Purchase order

Sistem pembelian

Invoices Pemasok

Inquiry q y processing system Status persediaan di Status pesanan Status rekening

Data base siklua pengeluaran

Proses pengeluaran kas

Pengeluaran EFT

Cek

Register kas keluar

EFT interface

Pemasok P k

Kontroler K t l

Bank

Materi Tambahan

Sasaran Siklus Pengeluaran


Sasaran SIA siklus pengeleluaran dapat dirinci sebagai berikut (khusnya untuk masalah pengadaan barang dagangan): d ) Membeli dari pemasok yang terpercaya Membeli barang dengan kualias tinggi (standar) Mendapatkan harga terbaik Hanya membeli barang-barang y g telah diotorisasi y g g yang Memastikan barang tersedia pada saat dibutuhkan Barang yang diterima adalah barang yang dipesan Barang yang dibeli tidak hilang, dicuri, atau rusak Membayar pembelian tepat pada waktunya

DFD Sistem Pembelian

Sistem Pembelian Manual


Begins in Inventory Control when inventory l i t levels d l drop t reorder l to d levels l A purchase requisition (PR) is prepared and copies t sent t Purchasing and d i to t to P h i d Accounts Payable (A/P) P h i prepares a purchase order Purchasing h d (PO) for each vendor and sends copies to Inventory Control A/P and Receiving Control, A/P,

A Manual Purchases System


Upon receipt, Receiving counts and inspects the g p goods.
A blind copy of the PO is used to force workers to count the goods. g

A receiving report is prepared and copies sent to the raw materials storeroom, Purchasing, Inventory Control, and A/P.

A Manual Purchases System


A/P eventually receives copies of the PR, PO, receiving report, and the suppliers , g p , pp invoice. A/P reconciles these documents posts to documents, the purchases journal, and records the liability in the accounts payable subsidiary ledger.

A Manual Purchases System


A/P periodically summarizes th entries i i di ll i the t i in the purchases journal as a journal voucher which is sent to the General Ledger (G/L) department.

Inv-Control Inv Control or Purchases

DR

Accts Payable-Control CR A/P also prepares a cash disbursements voucher and posts it in the voucher register. i t

A Manual Purchases System


G/L department: posts from the accounts payable journal voucher to the general ledger reconciles the inventory amount with the account summary received f t i d from inventory control

Manual Purchases Flowchart

DFD of Cash Disbursements System

Manual Cash Disbursements System


Periodically, A/P searches the open vouchers payable file for items with payments due: A/P sends th voucher and supporting d the h d ti documents to Cash Disbursements A/P updates the accounts payable subsidiary ledger

Manual Cash Disbursements System


Cash Disbursements:
prepares the check records the information in a check register ( (cash disbursements j journal) ) returns paid vouchers to accounts payable, mails the check to the supplier sends a journal voucher to G/L: Accounts Payable y DR Cash CR

Manual Cash Disbursements System


G/L department receives:
the journal voucher from cash disbursements a summary of the accounts payable subsidiary ledger from A/P y g

The journal voucher is used to update the general ledger. The accounts payable control account is reconciled with the subsidiary summary.

Cash Disbursements System

Computer-Based Accounting Systems


CBAS technology can be viewed as a continuum with two extremes: automation - use technology to improve efficiency and effectiveness reengineering use technology to restructure business processes and firm organization

Levels of A t L l f Automating and ti d Reengineering Ordering g g g


Computer generates PR
Purchases manually generates PO

Computer generates PO (no PR needed)


PO not sent until manually reviewed

Computer-generated PO is automatically sent without manual review Electronic Data Interchange (EDI)
Computer to computer communication Computer-to-computer without PO

Expenditure Cycle Database


Master Files
supplier (vendor) master file accounts payable master file merchandise inventory master file

Oth Files Other Fil


supplier reference and history file buyer file accounts payable detail file

Transaction and Open Document Files


purchase order file open purchase order file suppliers invoice file open vouchers file cash disbursements file

Computer-Based Purchases
A Data Processing dept performs routine dept. accounting tasks. g p program identifies Purchasing - a computer p g inventory requirements The following methods are used for authorizing and ordering i th i i d d i inventories: t i
the system prepares POs and sends them to Purchases for review, signing, and distributing , g g, g the system distributes POs directly to the vendors and internal users, bypassing Purchases the system uses electronic data interchange (EDI) and electronically places the order without POs

Computer-Based Purchases
Other tasks performed automatically by the computer: updates the inventory subsidiary file from the receiving report calculates batch totals for general ledger update closes the corresponding records in the p g open PO file to the closed PO file validates the voucher records against valid vendor files

Computer-Based Cash Disbursements


Tasks performed automatically by the computer: the system scans for vouchers currently due prints checks for these vouchers records these checks in the check register batch totals are prepared for the g p p general ledger update procedure

Automated Batch Purchases

Automated Batch Purchases

Advantages of Real-Time D t I Ad t f R l Ti Data Input & t Processing Over Batch Processing


Shortens the time-lag in record-keeping; hence, hence records are more current Eliminates much of the routine manual procedures, procedures such as transcribing information onto paper documents Eliminates much of the storage and shuffling of paper documents Reduces data entry correction procedures

Reengineered Purchases/Cash Disbursements

Summary of Internal Controls

General Internal Controls


Organization controls
segregation of duties

Documentation Asset Accountability Controls Management Practices Data C t O D t Center Operations Controls ti C t l Authorization Controls Access Controls

Manual M l Authorization Controls


Purchases of inventory should be authorized by the Inventory Control department, not by purchasing agents Accounts Payable authorizes the payments of bills, not the cash disbursements clerk, who writes the di b l k h i h checks
How do these controls change in a CBAS?

Computer-Based A th i ti C t B d Authorization Controls


Authorizations are automated.
programmed d i i rules must b d b d decision l t be debugged d

Automating inventory in EDI and JIT


f lt inventory model can l d t overfaulty i t d l lead to purchasing or under-purchasing

Cash disbursements may automate check printing and signing.


programming logic must be flawless automated signing only below a dollar threshold

Traditional Segregation of Duties


Warehouse (stores) Inventory control Accounts payable General ledger Requisitioning R i iti i Purchases Purchases returns and allowances Cash disbursements

Manual M l Segregation of Functions


Custody of the asset, inventory, by the Warehouse must be separate from W h tb t f recordkeeping for the assets by the Inventory Control. I t C t l Custody of the asset, cash, by Cash Disbursements must be kept separate from recordkeeping for the asset by A/P.
How do these controls change in a CBAS?

Computer-Based S C t B d Segregation ti of Functions


Extensive consolidation by the computer of tasks traditionally segregated g g
computer programs authorize and process purchase orders computer programs authorize and issue checks to vendors

Manual M l Supervision
Within the expenditure cycle, supervision is f highest importance i th R i of hi h t i t in the Receiving i i department, where the inventory arrives and i l d is logged i b a receiving clerk. d in by i i l k Need to minimize:
failures to properly inspect the assets theft of the assets
How do these controls change in a CBAS?

Computer-Based Computer Based Supervision


Automation often leads to a collapsing of the traditional segregation of duties.
requires g q greater supervision p

Supervision takes on new aspects as gy technology advances.


electronic monitoring

Supervision because more difficult as the p workplace becomes more sophisticated.


employees may have advanced IT training y y g

Manual M l Accounting Records


Must maintain adequate records for:
accounts payable vouchers payable p y checks general ledger subsidiary ledgers
How do these controls change in a CBAS?

Computer-Based C t B d Accounting Records


Accounting records rest on the reliability and security of stored digitalized data. y g
Accountants should be skeptical about the accuracy of hard-copy printouts. Backups - the system needs to ensure that backups p y p of all files are continuously kept

Most automated systems still have a lot of paper documents. documents


This is good for audit trail purposes but is often inefficient. As the system becomes increasing paperless paperless, maintaining an audit trail becomes more difficult.

Manual M l Access Controls


Access to:
inventories (direct) cash (direct) accounting records (indirect)

How do these controls change in a CBAS?

Computer-Based C t B d Access Controls


Magnetic records are vulnerable to both g authorized and unauthorized exposure p and should be protected
must have limited file accessibility programs must be safeguarded and monitored

Manual M l Independent Verification


A/Payable dept. verifies much of the work done within the expenditure cycle cycle.
PR, PO, receiving reports, and suppliers invoices must be checked and verified by A/P.

G/Ledger dept. verifies:


the total obligations recorded equal the total inventories received the total reductions in accounts payable equal the total disbursements of cash How do these controls change in a CBAS?

Computer-Based C t B d Independent Verification


Automating the accounting function reduces the need for verification by reducing the chances of fraud and error in the expenditure cycle. However, the need for verification shifts to the computer program and the p og a programmers where fraud a d e o may es e e aud and error ay still be present.