Prapti Antarwiyati
Siklus Transaksi
Transaksi yang terjadi dalam perusahaan sesuai dengan jenis dan kegiatan yang dilakukan perusahaan. Transaksi meliputi langkah-langkah tugas yang dilakukan terus menerus sehingga membentuk suatu siklus Siklus transaksi yang terjadi pada perusahaan meliputi:
Revenue Cycle ( siklus pendapatan) Expenditure Cycle (siklus pengeluaran) Resource Management Cycle (siklus manajemen sumber daya) Conversion Cycle General Ledger Cycle
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Capture data dan inputing data Dapat dilakukan dengan 2 cara yaitu:
Off-line inputing data atau Traditional data entry On line inputing data atau Source data automation
Input Input
Process Process
Output Output
Online Online
Offline Offline AlwaysBatched Always Batched Processing Processing Direct Direct Updating Updating
Sequential Sequential Updating Updating Sequential Updating Sequential Updating from Batched from Batched (Offline) Inputs (Offline) Inputs
Sequential Updating Sequential Updating afterOnline Data Entry after Online Data Entry
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Master File
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Pemrosesan Data
Pemrosesan data mencakup kegiatan
Updating Changing Adding Deleting
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Data Processing Methods Batch data (periodik) processing merupakan pemrosesan sekelompok data transaksi pada periode waktu tertentu. Digunakan bila aktivitas transaksi setiap periodenya sedikit. Real time processing merupakan pemrosesan setiap transaksi pada saat terjadinya dan saat dicapture
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Real-time Processing Method Keunggulan Pada metode ini file induk selalu mencerminkan data terbaru dibandingkan dengan metode batch Kesalahan dapat diketahui saat entry data Kekurangannya
Lebih kompleks dan lebih mahal
Lebih sulit dilakukan Audit Pengendalian dan backup procedure dapat mengurangi adanya human error dan pengaksesan bagi yang tidak berhak
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File Access - I
Sequential Access : record yg ada dalam file seluruhnya harus di scanned, urut dimulai dari record pertama Metode ini tidak effisient jika hanya meng access individual record. Tetapi efficient jika jumlah record yang harus diakses dalam file banyak
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File Access - II
Direct Access: This denotes any method that involves the accessing of desired records in some way other than by an exhaustive search through all the records in a file Significant methods of Direct Access include:
Indexed sequential file Randomization Binary searches Linked lists Inverted lists
All Direct Access methods require direct-access storage media such as magnetic disks and the use of Pointers Pointers are data elements whose values specify or point to the physical storage addresses where associated data are stored. In contrast to the other data elements of a record, a pointer provides direction rather than content
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Coding System yang sering dipakai dalam bidang usaha ada 4: 1. Mnemonic coding system
Membuat kode dalam bentuk singkatan huruf suatu objek Contoh: Jkt kode dari Jakarta Ina kode untuk Indonesia WSW-P175R-14 : kode barang yang menunjukkan : White Side Wall Radial Tire dengan ukuran tertentu
Coding System yang sering dipakai dalam bidang usaha II: 4. Group Numerical code (Group Coding System) Kode kelompok dipakai untuk pemberian kode pada
a. Rekening buku besar (chart of account)
Contoh: Kode Kelompok Aktiva Lancar Kas Angka 1 pertama menunjukkan kelompok Aktiva Angka 1 kedua menunjukkan kelompok Aktiva Lancar Angka 1 ke tiga menunjukkan nomer Aktivanya yaitu Kas
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Document Flowcharts
Flowcharts are pictorial representations of transaction processing systems that portray flows of some type A Document Flowchart emphasizes the hardcopy inputs and outputs and their flows through organizational units Auditors and accountants may use document flowcharts when analyzing a current system for weaknesses in controls and reports
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Punched Card
Floppy Disk Manual Operation Connector between two points on a flowchart Journal or ledger
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Permanent file of documents Information flow Document flow Annotation for additional explanation
Envelope
Dept yg membutuhkan
1 Goods Requisition 2
Form
A File
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System Flowcharts
System Flowcharts depict the flows of
data and processing steps in an AIS They use symbols that are industry conventions standardized by the
American National Standards Institute (ANSI)
Flowcharting symbols are grouped as input-output symbols, processing symbols, storage symbols, data and information flow symbols, and miscellaneous symbols
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Punch Card
Can also be output. These are rarely used nowadays.
Document
Also output as reports
Display
Used when type of media is unknown or for manual card files, ledgers, batch logs, etc.
Collate
Also known as off-line process
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Terminal
Can also be an external entity
Logic Flow
A A
Structure Charts
A structure chart portrays the hierarchy of levels and interrelationships within a system Computer programmers use high-level structure charts to determine the overall structure of program modules required to operationalize a system Low-level structure charts, prepared during the detailed design phase, enable computer programmers to create source code sub-routines that help in the implementation of systems Source code sub-routines are frequently written in Structured English Structured English are English-like statements generated from low-level structured charts. These statements are then converted to detailed source programming code instructions
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Data File
Addr Emp. # Name
1 2 3 4 5 6 7 8 9 500 501 503 504 506 508 509 512 513 Carter Schneider Finsbury Goodrich Sykes Albany Williamson Petersen 40 Jenkins
1 3 2
Binary Search
Data File
Reagent Additive
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Randomization
This is the access procedure in which computations are performed to generate addresses for individual records. These computational procedures are known as Hashing Schemes. When the records of a file are located throughout a direct access storage medium by means of a randomizing procedure, the file is described as a random file. A Hashing Scheme provides a random file with its major advantage: fast access. 42 Hashing schemes are typically faster than the table lookup procedures required with indexed sequential