C. Jadwal Kuliah
Dosen Kelas Hari Sesi Waktu Ruang
Dr. Setianingtyas Honggowati, MM., Ak. A Senin 4–6 10.15 – 13.50 4203
D. Metode 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 dengan
cara presentasi dan diskusi secara kelompok sesuai dengan materi yang dibahas pada setiap jadwal kuliah tatap muka.
Bentuk pembelajaran mata kuliah ini adalah kuliah tutorial dengan membahas teori dilanjutkan presentasi dan diskusi untuk mereview artikel oleh
mahasiswa. Mahasiswa bertugas mencari artikel sesuai dengan materi perkuliahan yang dipresentasikan, direview dan didiskusikan sesuai dengan
topik bahasan.
E. Penugasan
1. Pada setiap perkuliahan, mahasiswa secara individu wajib mengumpulkan paper (2-3 halaman, 1,5 spasi, A4, Times New Roman, 12) sesuai dengan
materi pembahasan.
2. Mahasiswa yang bertugas memimpin diskusi, diawali dengan mencari artikel yang akan dibahas, membagikan artikel yang dipilih pada
teman kelas dan dosen, paling lambat 1 minggu sebelum jadwal kuliah, mempresentasikan tugasnya tentang garis besar isi artikel/bacaan,
motivasi atau latar belakang penulisannya, pokok masalah, tujuan, metode penelitian, hasil penelitian, kesimpulan, implikasinya. Dan
telaah kritis dari artikel tersebut.
3. Mahasiswa akan mendapat tugas kelompok pada akhir semester, dimana masing-masing kelompok melakukan:
_ Analisis terhadap sebuah SIA perusahaan tertentu.
_ Menyusun kode akun dan nama akun sesuai bidang usaha yang dipilih.
_ Perancangan sistem akuntansi untuk usaha menengah – besar.
_ Dipresentasikan pada sesi/pertemuan ke-15.
F. Penilaian
1. Kehadiran Mahasiswa
Kehadiran mahasiswa minimal 75% dari tatap muka yang terjadwal. 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 : 20%
2). Tugas Individu : 30%
3). Ujian Tengah Semester : 50% (ujian tulis/presentasi/ujian lisan, etc.)
4. Daftar Referensi
Romney, Marshall B., Paul John Steinbart. 2018. Accounting Information Systems. 14th Edition. Prentice Hall, Pearson Education, Inc.
5. Bahan Kajian
Sessi
Topik Bahasan Referensi Pencapaian Kemampuan per Tahap Pembelajaran
ke:
Penjelasan Silabus 1. Distinguish data from information, discuss the characteristics of useful
Accounting Information information, and explain how to determine the value of information.
Systems: An Overview 2. Explain the decisions an organization makes and theinformation needed to make
them.
1 3. Identify the information that passes between internal and external parties and an
Ch. 1 AIS.
4. Describe the major business processes present in mostcompanies.
5. Explain what an accounting information system (AIS) is and describe its basic
functions.
6. Based on the mastery of understanding of AIS, students can provide
opinions on the articles of the research results.
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.
3. Describe the ways information is stored in computer-based information systems.
2 Overview of Transaction Processing Ch. 2
4. Discuss the types of information that an AIS can provide.
and Enterprise Resource Planning
5. Discuss how organizations use enterprise resource planning (ERP) systems to
Systems
process transactions and provide information.
6. Students are able to review articles related to transaction processing and
enterprise resource planning systems.
1. Students are able to understand to evaluate data flow diagrams and
document information systems.
2. Use flowcharts to understand, evaluate, and document information systems.
3. Understand about the importance and advantages of databases, as well as the
3&4 Systems Documentation Ch. 3 difference betweendatabase systems and file-based legacy systems.
Techniques Relational Database Ch. 4 4. Students are able to explain the difference between logical and physical views of a
database
5. Students are able to explain fundamental concepts of database systems such as
DBMS, Schemas, TheDatabase Dictionary, and DBMS languages.
6. Students are able to review articles related to Systems Documentation Techniques
Relational Database
1. Students are able to explain basic control concepts and explain why computer
control and security are important
2. To Compare and contrast the COBIT, COSO and ERM control framework
3. Describe the major elements in the internal environment ofcompany
4. Descibe the four types of control objectives that company need toset
5 Control and Accounting Information Ch. 7 5. Describe the event that affect uncertainty and the techniques
Systems 6. Explain how to assess and respond to risk using the enterpriserisk management
(ERM) model
7. Describe control activities commonly used in companies
8. Describe how to communicate information and monitor control processes in
organization
9. Students are able to review articles related to Control and Accounting
Information Systems.
1. Students are able to 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
4. Define Computer Fraud and discuss the different computer fraud classifications
6 Computer Fraud Ch. 5
5. Explain how to prevent and detect computer fraud and abuse
Computer Fraud and Abuse Ch. 6 6. Compare and contrast computer attack and abuse tactics
Techniques 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
9. Students are able to review articles related to Computer Fraud and Abuse
Techniques
1. Discuss how the COBIT framework can be used to develop sound internal
control overan organization’s information systems.
2. Explain the factors that influence information systemsreliability.
Information Systems Control for 3. Describe how a combination of preventive, detective, and corrective controls
Ch. 8
System Reliability part 1: Information can be employed to provide reasonable assurance about information security.
Ch. 9
Security Information Systems Control 4. Identify and explain controls designed to protect the confidentiality of
7 Ch. 10
for System Reliability part sensitive corporate information.
2:Confidentiality and Privacy 5. Identify and explain controls designed to protect the privacy of customers’ personal
Information Systems Control for information.
6. Explain how the two basic types of encryption systems work.
System Reliability part 3: Processing 7. Identify and explain controls designed to ensure processing integrity.
Integrity and Availability 8. Identify and explain controls designed to ensure systems availability.
9. Students are able to review articles related to Information Systems Control for
System Reliability
The Revenue Cycle: Sales to Cash Ch. 12 identify the information needed to make those decisions.
9
3. Identify major threats in the revenue cycle, and evaluate the adequacy
Collections
of various control procedures for dealing with those threats.
4. Students are able to review articles related to the Revenue Cycle.
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
The Expenditure Cycle: Purchasing to informationneeded to make those decisions.
10 Ch. 13
Cash Disbursements 3. Identify major threats in the expenditure cycle, and evaluate the adequacy
of variouscontrol procedures for dealing with those threats.
4. Students are able to review articles related to the Expenditure Cycle.
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 company’s cost accounting system can help it achieve its
manufacturinggoals.
4. Discuss the key decisions that must be made in the production cycle and
The Production Cycle
11 Ch. 14 identify the information required to make those decisions.
The Human Resources Management Ch. 15 5. Describe the major business activities and related information processing
and Payroll Cycle
operations performed in 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.
8. Students are able to review articles related to The Production Cycle