TRANSACTION

PROCESSING & ERP

SYSTEM
Fransisca Dwi Liestyorini
TUJUAN PEMBELAJARAN

Setelah mengikuti sesi ini diharapkan mahasiswa mampu:

• Mendiskripsikan 4 langkah utama dalam Data Procesing Cycle
• Mendiskripsikan dokumen dan prosedur yang digunakan untuk
mengumpulkan dan memproses data
• Mendiskripsikan bagaimana informasi disimpan di dalam
Computer-Based Information System
• Mendiskusikan tipe informasi yang disediakan oleh Sistem
Informasi Akuntansi
• Menjelaskan bagaimana organisasi menggunakan ERP System
dalam memproses transaksi dan menghasilkan informasi.
 DATA PROCESSING CYCLE
• Fungsi penting SIA adalah untuk memproses transaksi perusahaan secara lebih efektif dan efisien.
• Dalam sistem manual, transaksi/ data dicatat dalam jurnal dan buku besar, sedangkan dalam sistem
terkomputerisasi, transaksi/ data diinput dan disimpan dalam file dan database.
• Operasi yang dilakukan pada transaksi/ data untuk menghasilkan informasi disebut Data Processing
Cycle.

Input Process Output

Storage
 THE DATA PROCESSING CYCLE DETERMINES

Akuntan dan pengguna sistem memainkan peranan penting dalam siklus pengolahan data.
Mereka akan berinteraksi dengan analis sistem untuk membantu menjawab pertanyaan-
pertanyaan sbb:

What is data Who has access to

stored? the data?

How can
How is the data unanticipated
organized? information needs
be met?
 DATA INPUT

• Proses pengambilan data sebagai

pemrosesan input dipicu oleh aktivitas
bisnis.

• Pada aktivitas bisnis, data dikumpulkan

berdasarkan:

1. Aktivitas

2. Sumber daya yang terpengaruh

oleh aktivitas tersebut

3. Orang yang terlibat dalam setiap

aktivitas

• Dokumen Turnaround adalah output

perusahaan untuk pihak eksternal,
kemudian dokumen tersebut
dikembalikan ke perusahaan & menjadi
input
SOURCE DATA AUTOMATION

• Alat otomatisasi sumber data (Source Data Automation)

mengambil data transaksi dalam bentuk:
• In machine-readable form
• At the time of the business activity
 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
 Data Storage

• Types of AIS storage:

Paper Ledger
Based Journal

Entity
Attributes Computer
Field Based
Record
 CODING TECHNIQUES
• Sequence
Block
• Items numbered consecutively. Example prenumbered
check, invoice

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

• Group
• Positioning of digits in code provide meaning Group

• Mnemonic
• Letters and numbers
• Easy to memorize
• Code derived from description of item.
• For example, Dry300W05 could represent a low end (300),
white (W) dryer (Dry) made by Sears (05).

• Chart of accounts
• Type of block coding
 CODING TECHNIQUES

Chart of accounts

• A listing of all the numbers assigned to

balance sheet and income statement
accounts. The account numbers allow
transaction data to be coded, classified, and
entered into the proper accounts. They also
facilitate financial statement and report
preparation.
 Journals

General
A journal used to record
infrequent or nonroutine
transactions, such as loan
payments and end-of-period
adjusting and closing entries.

Specialized
A journal used to record a large
number of repetitive transactions
such as credit sales, cash receipts,
purchases, and cash
disbursements.

Copyright © 2012
2-12
Pearson Education
 LEDGERS

• General • Joe Smith $250

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

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

• Master
• Permanent records
Updated
• Updated by transaction with the Master
transaction file
• Database
File
Master
• Set of interrelated files before
Update
 DATA PROCESSING

• Four Main Activities

Create new Read existing

records records

Update Delete records

existing or data from
records records
DATA OUTPUT TYPES

• Soft copy
• Displayed on a screen

• Hard copy
• Printed on paper
 ERP SYSTEM

• Suatu sistem yang mengintegrasikan semua

aspek aktivitas organisasi – akuntansi,
keuangan, SDM, manufaktur, manajemen
persediaan ke dalam satu sistem
• ERP memfasilitasi arus informasi antara
berbagai fungsi bisnis di perusahaan dan
mengelola komunikasi dengan stakeholder
 ENTERPRISE RESOURCE PLANNING (ERP)

• Integrate an organization’s information into one overall AIS

• ERP modules:
• Financial
• Human resources and payroll
• Order to cash
• Purchase to pay
• Manufacturing
• Project management
• Customer relationship management
• System tools
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
ERP Disadvantages

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