SISTEM INFORMASI AKUNTANSI

PERTEMUAN KE 3
Bahan Kajian : Tinjauan Sistem Informasi Akuntansi
Sub-CPMK :
1. Mampu menggunakan alat-alat dan teknik yang digunakan untuk memahami,
mengevaluasi, mendisain dan mendokumentasikan sistem informasi.
2. Mahasiswa mampu menyiapkan dan menggunakan flowchart untuk memahami,
mengevaluasi dan mendokumentasikan sistem informasi berbasis TI

Referensi :
1. Marshall B. Romney & Paul J. Steinbart, “Accounting Information System”,
13th edition, Pearson 2015

17/10/2021 1
 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

17/10/2021 2
Chapter 3
Systems Documentation Techniques

3-3
Copyright © 2012 Pearson Education, Inc. publishing as
Prentice Hall
What Is Documentation?
• Set of documents and models
• Narratives, data flow models, flowcharts
• Describe who, what, why, when, and where of systems:
• Input, process, storage, output, and controls

Copyright © 2012 Pearson Education,

3-4
Inc. publishing as Prentice Hall
Why Should You Learn Documentation?

• You need to be able to read documentation in all its forms: narratives,

diagrams, models.
• You need to be able to evaluate the quality of systems, such as internal
control based in part on documentation.
• SAS 94 requires independent auditors to understand all internal control
procedures.
• Documentation assists in auditor understanding and documentation of their
understanding
• Sarbanes-Oxley states that management:
• Is responsible for internal control system
• Is responsible for assessing the effectiveness of the IC System
• Both management and external auditors need to document and test IC System

Copyright © 2012 Pearson Education,

3-5
Inc. publishing as Prentice Hall
 Documentation tools:
1. Data flow diagram (DFD), a graphical description of data sources,
data flows, transformation processes, data storage, and data
destinations

2. Flowchart, which is a graphical description of a system, including:

a. Document flowchart, which shows the flow of documents and
information between departments or areas of responsibility.
b. System flowchart, which shows the relationship among the
input, processing, and output in an information syste
c. Program flowchart, which shows the sequence of logical
operations a computer performs as it execute a program.

3. Business Process diagrams, which are graphical descriptions of the

business processes used by a company

17/10/2021 6
Data Flow Diagrams
• Graphically describes the flow of data within a system
• Four basic elements

Data Flow

Entity Process

Data Store

Copyright © 2012 Pearson Education,

3-7
Inc. publishing as Prentice Hall
Entity

• Represents a source of data or input into the system

or
• Represents a destination of data or output from the system

Copyright © 2012 Pearson Education,

3-8
Inc. publishing as Prentice Hall
Data Flows
• Movement of data among:
• Entities (sources or destinations)
• Processes
• Data stores
• Label should describe the information moving

Copyright © 2012 Pearson Education,

3-9
Inc. publishing as Prentice Hall
Process

• Represents the transformation of data

Copyright © 2012 Pearson Education,

3-10
Inc. publishing as Prentice Hall
Data Store Data Store

• Represents data at rest

Copyright © 2012 Pearson Education,

3-11
Inc. publishing as Prentice Hall
Data Flow Diagram Levels
• Context
• Highest level (most general)
• Purpose: show inputs and outputs into system
• Characteristics: one process symbol only, no data stores
• Level-0
• Purpose: show all major activity steps of a system
• Characteristics: processes are labeled 1.0, 2.0, and so on

Copyright © 2012 Pearson Education,

3-12
Inc. publishing as Prentice Hall
3-13
17/10/2021 14
Copyright 2012 © Pearson Education,
3-15
Inc. publishing as Prentice Hall
DFD Level 0 – SS Payroll System

Copyright 2012 © Pearson Education,

3-16
Inc. publishing as Prentice Hall
Data Flow Diagram

17/10/2021 17
DFD Creation Guidelines
• Understand the system
• Ignore certain aspects of the system
• Determine system boundaries
• Develop a context DFD
• Identify data flows
• Group data flows
• Number each process
• Identify transformational processes
• Group transformational processes
• Identify all data stores
• Identify all sources and destinations
• Label all DFD elements
• Subdivide DFD

Copyright © 2012 Pearson Education,

3-18
Inc. publishing as Prentice Hall
Flowcharts
• Use symbols to logically depict transaction processing and the flow of
data through a system.
• Using a pictorial representation is easier to understand and explain
versus a detailed narrative.

Copyright © 2012 Pearson Education,

3-19
Inc. publishing as Prentice Hall
Flowchart Symbol Categories
• Input/Output
• Processing
• Storage
• Miscellaneous

Copyright © 2012 Pearson Education,

3-20
Inc. publishing as Prentice Hall
 Flow Chart Symbol Categories
• (cont’d)

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Types of Flowcharts
• Document
• Illustrates the flow of documents through an organization
• Useful for analyzing internal control procedures
• System
• Logical representation of system inputs, processes, and outputs
• Useful in systems analysis and design
• Program
• Represent the logical sequence of program logic

Copyright © 2012 Pearson Education,

3-22
Inc. publishing as Prentice Hall
17/10/2021 23
 Document Flowchart

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-24

 Document Flowchart (cont’d)

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-25

System
Flowchart

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-26

Program Flowchart

Copyright © 2012 Pearson Education,

3-27
Inc. publishing as Prentice Hall
Business Process Diagrams
• Is a visual way to represent the activities in a business process
• Intent is that all business users can easily understand the process
from a standard notation (BPMN: Business Process Modeling
Notation)
• Can show the organizational unit performing the activity

Copyright 2012 © Pearson Education,

3-28
Inc. publishing as Prentice Hall
Business Process Diagram Basic Symbols

Copyright 2012 © Pearson Education,

3-29
Inc. publishing as Prentice Hall
17/10/2021 30
Payroll Business Process Diagram Example

Copyright 2012 © Pearson Education,

3-31
Inc. publishing as Prentice Hall