Rencana Pembelajaran Semester (RPS)

PROGRAM STUDI S1 AKUNTANSI

Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret (FEB UNS)

Nama Mata Kuliah Sistem Informasi Akuntansi

Kode Mata Kuliah 0315303
Semester III
Bobot SKS 3 SKS
Dosen Pengampu Santoso Tri Hananto, Drs., M.Si., Ak., CA. Kelas A, B, C, dan D

A. Capaian Pembelajaran / Learning Outcome (LO):

Mata kuliah ini membahas pengertian sistem informasi akuntansi, siklus akuntansi, fungsi sistem komputer, e-business yang diaplikasikan dalam
proses bisnis, siklus transaksi, konsep dan prosedur pengendalian, manajemen database, teknik dokumentasi sistem (khususnya flowcharts dan
data-flow diagrams), sistem pelaporan dan auditing dalam teknologi informasi.
Mahasiswa peserta mata kuliah Sistem Informasi Akuntansi direncanakan menguasai capaian pembelajaran/learning outcome (LO), antara lain:
1. Mampu memahami konsep dasar suatu sistem informasi
2. Memahami secara mendalam mengenai konsep dan siklus dasar sistem informasi akuntansi
3. Mampu memahami secara mendalam mengenai jenis profesi yang terlibat dalam pengembangan dan pemeliharaan sistem informasi akuntansi
4. Mampu memahami teknologi yang mendukung suatu sistem informasi akuntansi
5. Mampu memahami dan menjelaskan konsep-konsep dasar dan teori-teori utama yang berkaitan dengan etika umum (kognitif)
6. Mampu menggugah dan menanamkan sikap, nilai serta kesadaran etis mahasiswa sebagai acuan dalam berperilku (afektif)
7. Mampu menerapkan konsep, nilai, prinsip dan kode etik dalam perilaku sehari-hari, khususnya dalam proses pengambilan keputusan dan
tindakan etis pada profesi akuntan (keterampilan/skill, psikomotorik)

B. Jadwal Kuliah:
Kelas Hari Sesi Waktu Ruang
A Selasa Sesi 4 6 Pukul: 10.15 12.45 5103
B Selasa Sesi 1 3 Pukul: 07.30 10.00 5103
C Senin Sesi 4 6 Pukul: 10.15 12.45 5103
D Senin Sesi 7 9 Pukul: 13.55 16.25 5104
C. Metode dan Bentuk Pembelajaran:
Proses pembelajaran bersifat interaktif, holistik, integratif, saintifik, kontekstual, tematik, efektif, kolaboratif, dan berpusat pada mahasiswa.
Kuliah dilaksanakan dengan metode pembelajaran kolaboratif, yaitu capaian pembelajaran lulusan diraih melalui proses pembelajaran bersama
yang melibatkan interaksi antar individu pembelajar untuk menghasilkan kapitalisasi sikap, pengetahuan, dan keterampilan. Metode pembelajaran
juga studi kasus, serta diskusi kelompok dengan diawali penugasan kelompok yang dikerjakan setelah ujian tengah semester (UTS) dan
dilanjutkan presentasi oleh setiap kelompok dilaksanakan pada 2 (dua) pertemuan di akhir semester.
Bentuk pembelajaran mata kuliah ini adalah kuliah, responsi, dan tutorial, yang dilaksanakan dimulai dengan membahas teori dan kasus-kasus
yang ada di masing-masing chapter sesuai dengan materi yang dibahas. Mahasiswa juga dikenalkan dengan beberapa contoh Sistem Informasi
Akuntansi (SIA) yang ada di beberapa jenis perusahaan (sektor jasa, dagang, dan manufaktur), baik SIA berbasis manual maupun SIA yang
berbasis komputer. Mahasiswa diarahkan terhadap pemahaman dan penguasaan: teknik dan dokumentasi sistem, pengendalian intern, siklus
akuntansi, dan teknologi informasi.

D. Penugasan:
1. Pada setiap awal perkuliahan, dilaksanakan pre-test (quiz) secara tertulis atau lisan untuk topik pembahasan yang sama, guna memastikan
bahwa mahasiswa peserta kuliah telah siap dengan materi topik pembelajaran.
2. Pada setiap akhir perkuliahan, Mahasiswa akan mendapat tugas Pekerjaan Rumah (PR) yang dikerjakan secara individual dan harus
dikumpulkan pada awal perkuliahan (setelah pre-test/quiz) minggu berikutnya.
3. Mahasiswa akan mendapat tugas kelompok pada akhir semester, dimana masing-masing kelompok melakukan analisis terhadap sebuah SIA
perusahaan tertentu dan dipresentasikan pada sesi/pertemuan ke-15 dan ke-16.

E. Penilaian Mahasiswa:
1. Kehadiran Mahasiswa
Kehadiran mahasiswa minimal 75% dari tatap muka yang terjadwal, apabila kurang dinyatakan tidak lulus. Kehadiran mahasiswa tidak menjadi
masukan/input dalam komponen penilaian. Akan tetapi, kehadiran mahasiswa akan menentukan mahasiswa didalam keikutsertaannya dalam ujian
yang terdiri dari 2 (dua) kali, yaitu: Ujian Tengah Semester dan Ujian Akhir Semester.
2. Penilaian Prestasi
a. Ujian Tengah Semester (50%)
1). Partisipasi Kelas : 15%
2). Tugas Individu : 15%
3). Pre-test/Quiz : 20%
4). Ujian Tengah Semester : 50% (ujian tulis/presentasi/ujian lisan, etc.)
b. Ujian Akhir Semester (50%)
1). Partisipasi Kelas : 15%
2). Tugas Individu : 15%
3). Pre-test/Quiz : 20%
4). Tugas Kelompok : 20%
5). Ujian Akhir Semester : 30% (ujian tulis/presentasi/ujian lisan, etc.)
3. Nilai Akhir
Skala 100 Nilai (Angka) Nilai (Huruf)
85 4,00 A
80 84 3,70 A-
75 79 3,30 B+
70 74 3,00 B
65 69 2,70 C+
60 64 2,00 C
55 59 1,00 D
< 55 0,00 E

F. Bahan Kajian
Sessi Pencapaian Kemampuan
Topik Bahasan Referensi per Tahap Pembelajaran
ke:
Penjelasan Silabus 1. Distinguish data from information, discuss the characteristics of useful information, and explain how
Accounting Information Systems: An to determine the value of information.
Overview 2. Explain the decisions an organization makes and the information needed to make them.
3. Identify the information that passes between internal and external parties and an AIS.
1 4. Describe the major business processes present in most companies.
Ch. 1 (R)
5. Explain what an accounting information system (AIS) is and describe its basic functions.
6. Discuss how an AIS can add value to an organization.
7. Explain how an AIS and corporate strategy affect each other.
8. Explain the role an AIS plays in a companys value chain.
1. Describe the four parts of the data processing cycle and the major activities in each.
2. Describe documents and procedures used to collect and process transaction data.
2 Overview of Transaction Processing and 3. Describe the ways information is stored in computer-based information systems.
Ch. 2 (R)
Enterprise Resource Planning Systems 4. Discuss the types of information that an AIS can provide.
5. Discuss how organizations use enterprise resource planning (ERP) systems to process transactions
and provide information.
1. Prepare and use data flow diagrams to understand, evaluate, and document information systems.
2. Prepare and use flowcharts to understand, evaluate, and document information systems.
3. Explain the importance and advantages of databases, as well as the difference between database
systems and file-based legacy systems.
3&4 Systems Documentation Techniques Ch. 3 (R) 4. Explain the difference between logical and physical views of a database
Relational Database Ch. 4 (R) 5. Explain fundamental concepts of database systems such as DBMS, Schemas, The Database
Dictionary, and DBMS languages
6. Describe what a relational database is and how it organizes data.
7. Create a set of well structured tables to store data in a relational database
8. Perform simple queries using the Microsoft access database
5 Ch. 7 (R) 1. Explain basic control concepts and explain why computer control and security are important
Control and Accounting Information Systems
2. Compare and contrast the COBIT, COSO and ERM control framework

6 Computer Fraud
Computer Fraud and Abuse Techniques
Information Systems Control for System
Reliability part 1: Information Security
Information Systems Control for System
7 Reliability part 2:Confidentiality and Privacy
Information Systems Control for System
Reliability part 3: Processing Integrity and
Availability
8 Ujian Tengah Semester
9 The Revenue Cycle: Sales to Cash Collections
10 The Expenditure Cycle: Purchasing to Cash
Disbursements
3. Describe the major elements in the internal environment of company
4. Descibe the four types of control objectives that company need to set
5. Describe the event that affect uncertainty and the techniques
6. Explain how to assess and respond to risk using the enterprise risk management (ERM) model
7. Describe control activities commonly used in companies
8. Describe how to communicate information and monitor control processes in organization
1. Explain the threats faced by modern information systems
2. Define fraud and describe the process one follows to perpetuate a fraud
3. Discuss who perpetrates fraud and why it occurs, including the pressures, opportunities, and
rationalizations that are present in most frauds
Ch. 5 (R) 4. Define Computer Fraud and discuss the different computer fraud classifications
Ch. 6 (R) 5. Explain how to prevent and detect computer fraud and abuse
6. Compare and contrast computer attack and abuse tactics
7. Explain how social engineering techniques are used to gain physical or logical access to computer
resources
8. Describe the different types of malware used to harm computers
1. Discuss how the COBIT framework can be used to develop sound internal control over an
organizations information systems.
2. Explain the factors that influence information systems reliability.
3. Describe how a combination of preventive, detective, and corrective controls can be employed to
Ch. 8 (R) provide reasonable assurance about information security.
4. Identify and explain controls designed to protect the confidentiality of sensitive corporate
Ch. 9 (R) information.
5. Identify and explain controls designed to protect the privacy of customers personal information.
Ch. 10 (R) 6. Explain how the two basic types of encryption systems work.
7. Identify and explain controls designed to ensure processing integrity.
8. Identify and explain controls designed to ensure systems availability.
1. Describe the basic business activities and related information processing operations performed in
the revenue cycle.
2. Discuss the key decisions that need to be made in the revenue cycle, and identify the information
Ch. 12 (R) needed to make those decisions.
3. Identify major threats in the revenue cycle, and evaluate the adequacy of various control
procedures for dealing with those threats.
1. Explain the basic business activities and related information processing operations performed in the
expenditure cycle.
2. Discuss the key decisions to be made in the expenditure cycle, and identify the information needed
to make those decisions.
Ch. 13 (R)
3. Identify major threats in the expenditure cycle, and evaluate the adequacy of various control
procedures for dealing with those threats.
 1. Describe the major business activities and related information processing operations performed in
the production cycle.
2. Identify major threats in the production cycle and evaluate the adequacy of various control
procedures for dealing with those threats.
3. Explain how a companys cost accounting system can help it achieve its manufacturing goals.
4. Discuss the key decisions that must be made in the production cycle and identify the information
The Production Cycle required to make those decisions.
11 Ch. 14 (R)
The Human Resources Management and 5. Describe the major business activities and related information processing operations performed in
Ch. 15 (R)
Payroll Cycle the human resources management (HRM)/payroll cycle.
6. Discuss the key decisions to be made in the HRM/payroll cycle and identify the information needed
to make those decisions.
7. Identify the major threats in the HRM/payroll cycle and evaluate the adequacy of various internal
control procedures for dealing with them.

1. Describe the information processing operations required to update the general ledger and to
produce reports for internal and external users.
2. Identify the major threats in general ledger and reporting activities and evaluate the adequacy of
various control procedures for dealing with them.
12 3. Understand the implications of new IT developments, such as XBRL, and changes in external
General Ledger and Reporting System Ch. 16 (R) reporting requirements, such as IFRS, for the design and operation of the general ledger and
reporting system.
4. Discuss how tools like responsibility accounting, balanced scorecards, and graphs can be used to
provide information managers need to effectively monitor performance.

1. Explain the five phases of the systems development life cycle.

2. Discuss the people involved in systems development and the roles they play.
3. Explain the importance of systems development planning and describe planning techniques.
13 Introduction to Systems Development and Ch. 20 (R) 4. Discuss the various types of feasibility analysis and calculate economic feasibility.
Systems Analysis 5. Explain why system changes trigger behavioral reactions, what form this resistance to change
takes, and how to avoid or minimize the resulting problems.
6. Discuss the key issues and steps in systems analysis.
 1. Describe how organizations purchase application software, vendor services, and hardware.
2. Explain how information system departments develop custom software.
3. Explain how end users develop, use, and control computer-based information systems.
4. Explain why organizations outsource their information systems, and evaluate the benefits and risks
of this strategy.
5. Explain the principles and challenges of business process management.
AIS Development Strategies 6. Describe how prototypes are used to develop an AIS, and discuss the advantages and
14 Ch. 21 (R)
Systems Design, Implementation, and disadvantages of doing so.
Ch. 22 (R)
Operation 7. Explain what computer-aided software engineering is and how it is used in systems development.
8. Discuss the conceptual systems design process and the activities in this phase.
9. Discuss the physical systems design process and the activities in this phase.
10. Discuss the systems implementation and conversion process and the activities in this phase.
11. Discuss the systems operation and maintenance process and the activities in this phase.

15 Paparan Tugas Kelompok

16 Paparan Tugas Kelompok

G. Daftar Referensi:
1. Referensi Utama:
Romney, Marshall B., Paul John Steinbart. 2015. Accounting Information Systems. 13th Edition. Prentice Hall, Pearson Education, Inc.
(kode: R)
2. Referensi Pendukung