PENGEMBANGAN SISTEM

DAN TEKNIK DOKUMENTASI

Documentation
Documentation includes the following
types of tools:
Narratives (written descriptions)
Flowcharts
Diagrams
Other written material

Documentation describe how the

system work

 Dokumentasi mencakup siapa, apa, kapan,

dimana, mengapa, dan bagaimana:

Memasukkan data (Data entry)

Memproses data (Processing)

Penyimpanan data (Storage)

Output informasi (Information output)

Pengendalian sistem (System controls)

 Bagaimana akuntan menggunakan

dokumentasi?

Pada tingkat minimum, membaca dokumentasi untuk

memahami bagaimana kerja sistem

Untuk mengevaluasi kekuatan dan kelemahan dari

pengendalian internal

Untuk menentukan apakah sistem yang diajukan

sesuai dengan kebutuhan pengguna

dll

The most common documentation tools

Data flow diagrams
Flowcharts
Document Flowchart
System Flowchart
Program Flowchart

Data flow diagrams

Menggambarkan secara grafis aliran (sumbertujuan) data dalam suatu organisasi.

DFD menunjukkan :

Dari mana data tersebut berasal

Bagaimana aliran datanya
Proses yang merubah data tersebut
Kemana data tersebut setelah diproses

 Flowcharts

Teknik analisa yang digunakan untuk

menggambarkan aspek-aspek dari suatu sistem
informasi secara jelas, ringkas, dan logis.
Flowchart dibagi menjadi 3, yaitu:

Document flowcharts menggambarkan aliran dokumen

dan informasi antara departemen-departemen atau
unit-unit.
System menggambarkan hubungan antara input,
pemprosesan, dan output dalam sebuah sistem
informasi
Program flowcharts menggambarkan urutan
pengoperasian secara logis yang dilakukan komputer
saat menjalankan sebuah program

 Alat-alat dokumentasi ini membantu akuntan

dengan cara:

Mengorganisir sistem yang kompleks kedalam

suatu formulir yang dapat dibaca dengan mudah

Membantu anggota baru untuk memahami

sistem yang sudah ada

 Data flow diagram fokus pada aliran logis

dari data
Flowcharts, lebih menekankan pada
detail fisik

DATA FLOW DIAGRAM

(DFD)

 Data flow diagram (DFD) menggambarkan

secara grafis aliran data dalam suatu

organisasi.
Digunakan untuk:

Mendokumentasikan sistem yang sudah ada

Merencanakan dan mendesain sistem baru

 DFD terdiri dari 4 elemen dasar, yaitu:

Entitas : Sumber dan tujuan data

Data Flow: Arus data

Process: Proses transformasi

Data Store: Penyimpanan data

Simbol DFD

DFD: Sumber & Tujuan Data

Diwakili oleh bujur sangkar

Customer

Dapat berupa orang, organisasi atau unit-unit

dalam organisasi yang mengirimkan data atau
menerima data yang digunakan atau dihasilkan
oleh suatu sistem
Tujuan data disebut juga sebagai kotak
penampungan data (data sink)
Biasanya menggunakan kata benda, misal:
pelanggan, bank, manajer kredit, dll

DFD: Arus Data

Diwakili oleh tanda panah

Menggunakan kata benda

Mewakili arus data antara pemprosesan,

penyimpanan, serta sumber dan tujuan data

Arus data dapat pula digunakan untuk pembuatan,

pembacaan, penghapusan, atau pembaruan data
dalam suatu file atau database (penyimpanan data)

Anak panah arus data harus diberi nama untuk

menunjukkan jenis data yang lewat. Jadi pembaca
mengetahui dengan tepat informasi apa yang
mengalir

DFD: Arus Data

Jika arus data terjadi dua arah, maka digunnakan
tanda panah kedua arah

General
Ledger

Update
Receivables

DFD: Arus Data

Jika dua elemen data terjadi secara bersamaan,
misal slip pembayaran dan tanda terima uang
kas dalam proses pembayaran, maka cukup
digunakan satu simbol arus data.

Customer

Cash Recd & Remittance Slip

Process
Payment

DFD: Arus Data

Sedangkan apabila elemen-elemen data tersebut tidak
terjadi secara bersamaan, misal pertanyaan pelanggan
tentang proses pembayaran mereka dan
pembayarannya, maka digunakan dua alur data.

Customer Inquiry

Customer

Customer Payment

Process
Payment

DFD: Proses Transformasi

Disimbolkan dengan lingkaran

Mewakilkan transformasi data

Harus diberi nomor dan nama dengan menggunakan

kata kerja, misal: proses pembayaran, proses
penggajian, dll
1.0

Process
Payment

DFD: Penyimpanan Data

Account Receivable
Merupakan tempat penyimpanan data yang diwakili oleh dua

garis horisontal
Menggunakan kata benda, misal: buku besar, file

karyawan/penggajian, file piutang dagang

Aliran data keluar dari data store berarti mendapatkan kembali

informasi (retrieve)
Aliran data keluar dari data store berarti memasukkan atau

memperbarui data
Dapat berupa suatu file atau suatu sistem, database dari suatu

komputer, suatu arsip/dokumen, suatu agenda/buku`

Batasan-batasan Umum DFD:

1. Seluruh proses harus memiliki nama yang unik
yang dapat membedakan antara elemen yang satu
dengan yang lainnya
2.Input dari suatu proses harus berbeda dengan
output yang dihasilkan
3.Suatu DFD sebaiknya tidak lebih dari 7 proses

Batasan: Proses
4) Setiap proses tidak mungkin
hanya memiliki output saja
(yang dapat memiliki output
saja hanyalah sumber data)

Incorrect

Correct

Batasan: Proses
5)

6)

Setiap proses tidak mungkin

Incorrect
hanya memiliki input saja (yang
dapat memiliki input saja
hanyalah tujuan data)
Correct
Proses diberi nama dengan kata
Edit
kerja (verb)

Batasan: Data Stores

7)

Data tidak dapat berpindah

langsung dari data store yang
satu ke data store lainnya.
Akan tetapi harus melalui
suatu proses terlebih dahulu.

Incorrect

Correct

Batasan: Data Stores

8)

Data dari data source tidak

dapat langsung disimpan
dalam data store, akan tetapi
harus melalui suatu proses
terlebih dahulu baru
kemudian dapat disimpan
dalam data store

Incorrect

Correct

Batasan: Data Stores

9)

Data dalam data store

tidak dapat mengalir
secara langsung ke data
destination

Incorrect

Correct

Batasan: Data Stores

10) Data store diberi nama
dengan menggunakan kata
benda

CUSTOMER

Batasan: Source/Sink
11) Data tidak dapat
berpindah secara
langsung dari sumber
data ke tujuan data.
Akan tetapi harus
melalui suatu proses
terlebih dahulu

Incorrect

Correct
Customer

Batasan: Source/Sink
12) Sumber atau tujuan data diberi nama
dengan menggunakan kata benda.

Batasan: Data Flow

13) Suatu data flow yang
bercabang menggambarkan
aliran data yang sama (misal
beberapa lembar copy dari
invoice) yang berasal dari
lokasi yang sama menuju ke
proses, data store, atau tujuan
data yang berbeda.

Incorrect

A
B

Correct

A
A

Batasan: Data Flow

14)

15)

16)

Alur data menuju data store berarti

memperbarui data (menghapus, menambah,
atau merubah)
Alur data dari data store berarti menggunakan
data
Alur data menggunakan kata benda dan dapat
terdiri lebih dari 2 label selama data tersebut
terjadi secara bersamaan.

Levelisasi DFD
DFD dapat dibagi dalam suatu tingkatantingkatan untuk memudahkan dalam
mengelola kompleksitas dari masing-masing
tingkatan-tingkatan tersebut
Tingktan yang paling awal disebut sebagai
tingkatan konteks (context diagram) dan
merupakan tingkatan yang paling tidak detail

Levelisasi DFD
Tingkatan-tingkatan berikutnya (level 0, 1, 2, dst)
membagi satu proses dari diagram sebelumnya
menjadi diagram baru yang lebih detail
Setiap tingkatan harus dijaga keseimbangannya.
Dalam artian alur masuk dan keluar dari
sumber/tujuan data haruslah sama dari level yang
satu ke level lainnya

Subdividing the DFD

CONTEXT LEVEL
Merupakan level tertinggi/paling atas dalam DFD
Memberikan pandangan secara ringkas kepada
pembaca atas suatu sistem
Diagram tersebut menggambarkan hubungan
antara sistem pemprosesan data dan entitas
eksternal (sumber & tujuan data)
Tidak menggambarkan hubungan antar
terminator dan data store.
Simbol proses diberi nomor 0

LEVEL 0 DFD
Diagram level 0 merupakan proyeksi proses-proses
yang terdapat dalam diagram konteks.
Pada diagram level 0, eksternal entity ditulis ulang,
proses-proses yang ada dijabarkan menjadi
beberapa sub-proses, data store mulai
ditampilkan
Diagram level 0 ini harus seimbang dengan diagram
konteks. Artinya keduanya harus memiliki ekternal
entity yang sama. Dan aliran data dari dan ke ekternal
entity tersebut juga harus sama.

LEVEL 1 DFD
Diagram level 1 merupakan proyeksi dari proses yang
terdapat di level 0
Diagram level 1 menunjukkan semua proses yang terdapat
dalam suatu proses pada level 0
Menunjukkan bagaimana informasi bergerak/mengalir
dari dan ke masing-masing proses
Diagram level 1 tidak perlu selalu ada pada saeluruh proses
di level 0
Pada diagram level 1 kita tidak perlu mengulang penulisan
entitas eksternal. Data store juga boleh tidak diulang
penulisannya

FLOWCHART

FLOWCHARTS
A flowchart is an analytical technique that
describes some aspect of an information system
in a clear, concise, and logical manner.
Flowcharts use a set of standard symbols to
depict processing procedures and the flow of
data.

Flowcharting History:
Introduced in 1950s by industrial engineers to document
business processes and document flows for process
improvement.
Sarbanes-Oxley 2002 increased importance by requiring
companies to document business processes and internal
controls procedures.

FLOWCHARTS
Every shape on a flowchart depicts a
unique operation, input, processing activity,
or storage medium.
In the days of yore, flowcharts were
manually created using plastic templates.
Most flowcharts are now drawn using a
software program such as Visio.
Microsoft and Power Point are also used.
The software uses pre-drawn shapes, and the
developer drags the shapes into the drawing.

 Merupakan teknik analisa yang digunakan untuk

menggambarkan aspek-aspek dari suatu sistem
informasi secara jelas, ringkas, dan logis.
Menggunakan serangkaian simbol standar untuk
mendeskripsikan melalui gambar prosedur
pemprosesan transaksi yang digunakan perusahaan,
dan arus data yang melalui sistem.
Setiap simbol dalam flowchart menggambarkan input,
output, pemprosesan, serta media penyimpanan yang
dipergunakan.

FLOWCHARTS
Symbols in the various categories

Input/Output
Input/Output
Symbols
Symbols

Storage
Storage
Symbols
Symbols

Processing
Processing
Symbols
Symbols

Flow&&Misc.
Misc.
Flow
Symbols
Symbols

FLOWCHARTS
There are four types of flowcharting
symbols:
Input/output symbols
Input/output symbols indicate the
type of device or media that provides
input to or records output from a
process.

FLOWCHARTS
There are four types of flowcharting
symbols:
Input/output symbols
Processing symbols
Processing symbols indicate the
type of device used to process the
data or whether the data is
processed manually.

FLOWCHARTS
There are four types of flowcharting
symbols:
Input/output symbols
Processing symbols
Storage symbols
Storage symbols indicate the type of
device used to store data while the
system is not using it.

FLOWCHARTS
There are four types of flowcharting
symbols:
Input/output symbols
Processing symbols
Storage symbols
Flow and miscellaneous symbols
Flow and miscellaneous symbols may
indicate:

The flow of data and goods

The beginning or end of the flowchart
The location of a decision
An explanatory note

INPUT/OUTPUT SYMBOLS

Document Symbol
Represents a document or report that is
prepared by hand or printed by a computer.

INPUT/OUTPUT SYMBOLS
2

Multiple Copies of One Document

Indicates multiple copies of a paper document
or report.
The document copies should be numbered in
the upper, right-hand corner.

INPUT/OUTPUT SYMBOLS

Input/Output; Journal/Ledger
Can represent any input or output on a
program flowchart.
Also represents accounting journals or
ledgers in a document flowchart.

INPUT/OUTPUT SYMBOLS

Display
Represents information displayed by an
online output device such as a terminal,
monitor, or screen.

INPUT/OUTPUT SYMBOLS

Online Keying
Represents data entry by an online device
such as a terminal or personal computer.

INPUT/OUTPUT SYMBOLS

Terminal or Personal Computer

Combines the display and online keying
symbols to represent terminals and personal
computers.

INPUT/OUTPUT SYMBOLS

Transmittal Tape
Represents manually prepared control totals,
which are to be compared to computer totals
for control purposes.

PROCESSING SYMBOLS

Computer Processing
Represents a process performed by a
computer, which usually results in a change in
data or information.

PROCESSING SYMBOLS

Manual Operation
Represents a processing operation that is
performed manually.

PROCESSING SYMBOLS

Auxiliary Operation
Represents a processing operation carried
out by a device other than a computer, e.g.,
an optical character scanner.

PROCESSING SYMBOLS

Off-line Keying Operation

Represents an operation that uses an off-line
keying device, such as a cash register or
keying to a disk.

STORAGE SYMBOLS

Magnetic Disk/Drive
Represents data stored on a magnetic disk or
drive.

STORAGE SYMBOLS

Magnetic Tape
Represents data stored on a magnetic tape.
Sometimes represents transaction files.

STORAGE SYMBOLS
A
File
Represents a file of documents that are manually
stored and retrieved.
Letter indicates the ordering sequence:
A = Alphabetic order
D = Date order
N = Numeric order

FLOW AND MISCELLANEOUS

SYMBOLS

Document or Processing Flow

Represents the direction of processing or
document flow.
Normal flow is top to bottom and left to right.

FLOW AND MISCELLANEOUS

SYMBOLS

Data/Information Flow
Represents the direction of data/information
flow.
Often used to show data being copied from
one document to another.

FLOW AND MISCELLANEOUS

SYMBOLS

Communication Link
Represents the transmission of data from one
location to another via communication lines.

FLOW AND MISCELLANEOUS

SYMBOLS

On-page connector
Connects processing from one location to
another on the same page.
Used to avoid crisscrossing lines.

FLOW AND MISCELLANEOUS

SYMBOLS

Off-page Connector
Connects the processing flow between two
different pages.
Signals the exit from one page and the
corresponding entrance on another page.

FLOW AND MISCELLANEOUS

SYMBOLS

Terminal
Represents the beginning, end, or a point of
interruption in a process or program.
Also used to indicate an external party.

FLOW AND MISCELLANEOUS

SYMBOLS

Decision
Represents a decision-making step.
Used in a program flowchart to show
branching to alternate paths.

FLOW AND MISCELLANEOUS

SYMBOLS

Annotation
Provides for the addition of descriptive
comments or explanatory notes as
clarification.

DOCUMENT FLOWCHARTS

DOCUMENT FLOWCHARTS
A document flowchart shows the flow of
documents and information among areas of
responsibility in an organization.
These flowcharts trace a document from
cradle to grave and show:

Where a document comes from

Where its distributed
How its used
Its ultimate disposition
Everything that happens as it flows through the
system

DOCUMENT FLOWCHARTS
Internal control flowcharts are document
flowcharts used to evaluate the adequacy of
internal controls, such as segregation of
duties or internal checks.
They can reveal weaknesses or
inefficiencies such as:
Inadequate communication flows
Unnecessarily complex document flows
Procedures that cause wasteful delays

Document flowcharts are also prepared in

the system design process.

GUIDELINES FOR PREPARING

FLOWCHARTS
Interview users, developers, auditors,
and management
Administer questionnaires
Read through narratives
Walk through systems transactions

GUIDELINES FOR PREPARING

FLOWCHARTS
Identify:
Entities to be flowcharted, e.g., departments,
functions, external parties (the parties who do
things in the story)
Documents or information flows
Processes

As you read through a narrative, you may

want to mark the preceding items with
different shapes (e.g., drawing a rectangle
around entities, circling documents, etc.).

GUIDELINES FOR PREPARING

FLOWCHARTS
Use separate columns for the activity of
each entity.
Example: If there are three different
departments or functions that do things in
the narrative, there would be three columns
on the flowchart.

GUIDELINES FOR PREPARING

FLOWCHARTS
Flowchart the normal course of operations,
and identify exceptions with annotations.
As much as possible, the flow should go from
top to bottom and left to right.
Use standard flowcharting symbols, and draw
with a template or computer.
Clearly label all symbols. Use annotations if
necessary to provide adequate explanation.

GUIDELINES FOR PREPARING

FLOWCHARTS
Give the flowchart a clear beginning and
ending.
Show where each document originated and its final
disposition.

One approach you can use is to read through

the narrative and for each step define:
What was (were) the input(s)
What process was carried out
What was (were) the output(s)

Note on the next slide that the flow sequence

is inputprocessoutput.

GUIDELINES FOR PREPARING

FLOWCHARTS
Every manual process should have at least
one input and at least one output.
Show all data entered into or retrieved from a
computer file as passing through a process
first.
Do not show process symbols for:
Forwarding a document to another entity
Filing a document

GUIDELINES FOR PREPARING

FLOWCHARTS
Do not connect two documents except
when forwarding to another column.
When a document is forwarded, show it in
both locations.

GUIDELINES FOR PREPARING

FLOWCHARTS
When using multiple copies of a
document, place document numbers in
the upper, right-hand corner.

GUIDELINES FOR PREPARING

FLOWCHARTS
Show on-page connectors and label
them clearly to avoid excess flow lines.

GUIDELINES FOR PREPARING

FLOWCHARTS
Use off-page connectors if the flow goes
to another page.

GUIDELINES FOR PREPARING

FLOWCHARTS
If a flowchart takes more than one page, label
the pages as 1 of 5, 2 of 5, 3 of 5, etc.
Show documents or reports first in the column
where they are created.
Start with a rough draft; then redesign to
avoid clutter and crossed lines.
Verify the accuracy of your flowchart by
reviewing it with users, etc.
Place the flowchart name, the date, and the
preparers name on each page of the final
copy.

SYSTEM FLOWCHARTS

SYSTEM FLOWCHARTS
A system flowchart depicts the relationship
among the inputs, processes, and outputs
of an AIS.
The system flowchart begins by identifying
the inputs to the system.
These inputs can be:
New data
Data stored for future use
Both

SYSTEM FLOWCHARTS
A system flowchart depicts the relationship
among the inputs, processes, and outputs
of an AIS.
The system flowchart begins by identifying the
inputs to the system.
Each input is followed by a process, i.e.,
the steps performed on the data.
If the process is performed by a
computer, the logic of the computer
program would be depicted in a program
flowchart.

SYSTEM FLOWCHARTS
A system flowchart depicts the relationship
among the inputs, processes, and outputs
of an AIS.
The system flowchart begins by identifying the
inputs to the system.
Each input is followed by a process, i.e., the
steps performed on the data.
The process is followed by outputsthe
resulting new information.

SYSTEM FLOWCHARTS
The output may be:
Stored for later use
Displayed on a screen
Printed on paper
An input to the next process

SYSTEM FLOWCHARTS
A system flowchart depicts the relationship
among the inputs, processes, and outputs of an
AIS.
The system flowchart begins by identifying the inputs
to the system.
Each input is followed by a process, i.e., the steps
performed on the data.
The process is followed by outputsthe resulting new
information.
In other words, its the same basic input
processoutput pattern that we saw in the
document flowchart.

PROGRAM FLOWCHARTS
Program flowcharts illustrate the
sequence of logical operations
performed by a computer in executing
a program.
They also follow an inputprocess
output pattern.

Software
Power Designer
MS Visio
Dia

Thanks..