SISTEM INFORMASI AKUNTANSI

PERTEMUAN KE 2
Bahan Kajian : Tinjauan atasPemrosesan Transaksi dan ERP
Sub-CPMK :
1.Mampu menunjukan langakah-langkah dalam siklus pemrosesan data pada sistem
terotomatisasi.
2. Mampu menjelaskan konsep pengumpulan, penyimpanan data serta menganlisis
dan mengorganisir pemrosesan informasi dalam suatu sistem informasi akuntansi.
3.Mampu mencipta dan mempertimbangkan penggunaan teknologi mutakhir dalam
melaksanakan fungsi-fungsi yang dilaksanakan.

Referensi :
1. Marshall B. Romney & Paul J. Steinbart, “Accounting Information System”,
14th edition, Pearson 2018

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 Deskripsi
Sistem Informasi Akuntansi
Pada mata kuliah ini mahasiswa mempelajari bagaimana sistem
informasi akuntansi memproses data dari suatu entitas terkait
menjadi informasi dalam suatu bisnis secara umum, yang meliputi
siklus pendapatan,siklus pengeluaran, siklus produksi, siklus
penggajian & sumber daya manusia serta Siklus GL dan
Pelaporan, baik dalam kapasitas sebagai user, manager; auditor
internal maupun eksternal atau sebagai konsultan,untuk dapat
menilai efektifitas suatu sistem, reabilitas informasi yang dihasilkan
dan memberikan masukan dalam merancang ulang dengan
menggunakan teknik-teknik dokumentasi tertentu hingga
implementasi sistem suatu baru

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 BOBOT NILAI
• HARIAN : 30% (Tugas2, Quiz, Kehadiran di kelas)
• UTS : 35%
• UAS : 35%

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Chapter 2
Overview of Transaction Processing and ERP Systems

2-4

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Learning Objectives

• Describe the four major steps in the data processing cycle.

• Describe the major activities in each cycle.
• Describe documents and procedures used to collected and process
data.
• Describe the ways information is stored in computer-based
information systems.
• Discuss the types of information that an AIS can provide.
• Discuss how organizations use ERP systems to process transactions and
provide information.

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Data Processing Cycle

Input Process Output

Storage

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The Data Processing Cycle Determines
• What data is stored?
• Who has access to the data?
• How is the data organized, updated, stored,
accessed and retrieved?
• How can unanticipated information needs be met?

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Data Input—Capture
• As a business activity occurs data is collected about:
1. Each activity of interest
2. The resources affected
3. The people who are participating

Example : Revenue Cycle Transaction => sales

• Date and time the sale occurred

• Employee who made the sale and the checkout clerk who processed the sale
• Checkout register where the sale was processed
• Item(s) sold
• Quantity of each item sold
• List price and actual price of each item sold
• Total amount of the sale
• Delivery instructions
• For credit sales: customer name, customer bill-to and ship-to addresses
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Paper-Based Source Documents
• Data are collected on source
documents
• E.g., a sales-order form
• The data from paper-based will
eventually need to be transferred to
the AIS
• Turnaround Org. Cust.
• Usually paper-based
• Are sent from organization to
customer Turnaround Document
• Same document is returned by
customer to organization

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Source Data Automation
•Source data is captured
•In machine-readable form
•At the time of the business activity
• E.g., ATM’s; POS, Bar Code

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Data Input—Accuracy and Control
• Well-designed source documents can ensure that
data captured is
• Accurate
• Provide instructions and prompts
• Check boxes
• Drop-down boxes
• Complete
• Internal control support
• Prenumbered documents

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Data Storage
•Types of AIS storage:
•Paper-based
• Ledgers
• Journals
•Computer-based

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Ledgers
• General A/R • Joe Smith $250
• Summary level data for each: • Patti Jones
• Asset, liability, equity, $750
revenue, and expense $1000
• Subsidiary
• Detailed data for a General
Ledger (Control) Account that
has individual sub-accounts A/P • ACME Inc.$150
• Jones, Inc $350
• Accounts Receivable
• Accounts Payable
$600

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Journals
• General
• Infrequent or specialized transactions
• Specialized
• Repetitive transactions
• E.g., sales transactions

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Coding Techniques
• Sequence
• Items numbered consecutively

• Block
• Specific range of numbers are
associated with a category
• 10000–199999 = Electric Range

• Group
• Positioning of digits in code provide
meaning

• Mnemonic
• Letters and numbers
• Easy to memorize
• Code derived from description of item

• Chart of accounts
• Type of block coding

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 Computer Based Storage
• Entity
• Person, place, or thing (Noun)
• Something an organization wishes to store data about
• Attributes
• Facts about the entity
• Fields
• Where attributes are stored
• Records
• Group of related attributes about an entity
• File
• Group of related Records

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File Types
• Transaction
• Contains records of a business from a
specific period of time
• Master Transaction
• Permanent records File

• Updated by transaction with the Updated

transaction file
Master
• Database
• Set of interrelated files
File
Master
before
Update

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Data Processing
• Four Main Activities
1. Create new records
2. Read existing records
3. Update existing records
4. Delete records or data from records

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Data Output Types
• Soft copy
• Displayed on a screen
• Hard copy
• Printed on paper

Information usually presented in three form :

• Document
• Report
• Query Response

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ERP Systems

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Enterprise Resource Planning (ERP)
• Integrate an organization’s information into one overall AIS
• ERP modules:
• Financial => G/L. A/R. A/P FA, Budgeting, Cash Mngt, FS, Mgrl Report
• Human resources and payroll=>HR, Payroll, Employee Benefit, training,
time & Attendance, benefit & Government reporting
• Order to cash=> SO entry, Shipping, Inventory, Cash Received, commission
• Purchase to pay=>Purchasing, Receiving & inspc inv,. Inventory &
Warehouse Mngt & Disbursement.
• Manufacturing=>Engineering, Prod Scheduling, BOM, WIP, Workflow mgnt,
QC, Cost mgmt., Manf process and projects
• Project management=>Costing, Billing, Time & Exp, Perfor. unit, Act. mgmt
• Customer relationship mgmt=> Sales & Markt, Commission, Service, Cust.
Contact and Call centre support
• System tools=> Tools for establishing mstr file, spec flow inf, access control
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ERP Advantages
• Integration of an organization’s data and financial
information
• Data is captured once
• Greater management visibility, increased monitoring
• Better access controls
• Standardizes business operating procedures
• Improved customer service
• More efficient manufacturing

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ERP Disadvantages
• Cost
• Time-consuming to implement
• Changes to an organization’s existing business processes can be
disruptive
• Complex
• Resistance to change

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