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

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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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2-7
 Data Input

Steps in Processing Input are:

• Capture transaction data triggered by a business activity (event).
• Make sure captured data are accurate and complete.
• Ensure company policies are followed (e.g., approval of transaction).

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 Data Capture
• Information collected for an activity includes:
• Activity of interest (e.g., sale)
• Resources affected (e.g., inventory and cash)
• People who participated in the activity (e.g., customer
and employee)
• Information comes from source documents.

• Example : Revenue Cycle Transaction => sales

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 Capture Data

• 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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2-10
 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
• Usually paper-based
• Are sent from organization to customer
• Same document is returned by customer Org. Cust.
to organization
• Source data automation (captured data from
machines, e.g., Point of Sale scanners at Turnaround Document
grocery store) XBRL

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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 or System automatically assign a
sequential number

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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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Recording and
Posting a Credit
Sale

Audit trail for Invoice

#156 for $1,876.50 sold
to KDR Builders

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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 types of processing (CRUD):

• Creating new records (e.g., adding a customer)
• Reading existing data
• Updating previous record or data
• Deleting data

Data processing can be batch processed (e.g., post records at the end of
the business day) or in real-time (process as it occurs).

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Information Output
The data stored in the database files can be viewed
• Online (soft copy)
• Printed out (hard copy)
• Document (e.g., sales invoice)
• Report (e.g., monthly sales report)
• Query (question for specific information in a database, e.g., Which
division had the most sales for the month?)

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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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2-27
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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