Tutorial Marathon

Business Process Fundamental

• Ses1516 Data Flow Diagram (DFD)
• Ses1718 The HRM and Payroll Cycle
• Ses1920 The Production Cycle
• Ses2122 General Ledger and Reporting System
• Ses2324 Integrated System (Integrated Processes)
• Ses2500 Integrated System (Linkages Between BP)
• Ses2600 Review Before The Final Exam
Data Flow Diagram (DFD)
 FIGURE 3-5
Context Diagram for S&S Payroll Processing
DFD Konteks:
• Hanya satu proses.
• Proses tidak diberikan nomor.
• Tidak boleh data store.
• Dikelilingi oleh External Entity
• Nama proses di DFD Konteks terdiri dari dua bagian,
yaitu: nama sistem informasi dan tempat dimana sistem informasi tersebut berada.
Contoh: “Payroll Processing System for S&S”
 FIGURE 3-6
Level 0 DFD for
S&S Payroll
Processing

DFD Nol:
• Contoh penomoran proses di dalam
DFD Nol adalah 1.0, 2.0, 3.0, 4.0 dst.
• Minimal terdiri dari dua proses.
• Boleh ada data store.
 FIGURE 3-7
Level 1 DFD for Process
2.0 in S&S Payroll
Processing

DFD Rinci:
• Contoh penomoran proses di dalam DFD Rinci adalah:
✓ 1.1, 1.2, 1.3, 1.4 dst untuk DFD Rinci 1.0
✓ 2.1, 2.2, 2.3, 2.4 dst untuk DFD Rinci 2.0
✓ 1.1.1, 1.1.2, 1.1.3, 1.1.4 dst untuk DFD Rinci 1.1
✓ 3.1.1, 3.1.2, 3.1.3, 3.1.4 dst untuk DFD Rinci 3.1
• Minimal terdiri dari dua proses.
• Boleh ada data store.
 DFD Nol
DFD Konteks
(1 Diagram)
(1 Diagram)

DFD Rinci
(Banyak Diagram)
 Contoh DFD Konteks
“Payroll Processing System at S&S

Contoh DFD Nol

Contoh DFD Rinci 2.0

 • Nama suatu proses menggunakan kata kerja, nama aliran data,
external entity, dan data store menggunakan kata benda.

FIGURE 3-6
Level 0 DFD
for S&S Payroll Processing
• Nama aliran data merupakan nama paket data

Surat_pesanan 1.0
Pelanggan Mencatat Pesanan
Pesanan

Kamus data:
Surat_Pesanan = NoPesan+tglpesan+kdplg+nmplg+alamat+tlp+{kdbrg+nmbrg+jml+hrg+totalbrg}+totalseluruh

NoPesan
TglPesan

KdPlg 1.0
Pelanggan NmPlg Mencatat Pesanan
Pesanan
Alamat
Tlp
• Untuk proses yang tidak memiliki rinci maka diakhir nomor proses
diberikan tanda * contoh: 4.3* maka proses 4.3 tidak ada DFD
Rincinya.
ppp
• Misal:
4.1 4.2
xxxxxxx yyyyyy nnnn
xxxxxx yyyyy

BBBBBB
aaaaa ccc
ggg

4.3*
zzzzzzzz
dddd
zzzz

• Proses 4.1 memiliki rinci 4.1.1, 4.1.2, 4.1.3 dsb

• Proses 4.2 memiliki rinci 4.2.1, 4.2.2, 4.2.3 dsb
• Proses 4.3 tidak memiliki rinci karena ada tanda * di akhir nomor.
• Suatu proses minimal ada satu aliran data input dan minimal ada
satu aliran data output.

(a) (b) (c)

(d) (e) (f)

• Suatu proses minimal ada satu aliran data input dan minimal ada
satu aliran data output.

(a) (b) (c)

(d) (e) (f)

• Nama aliran data input ke suatu proses tidak boleh sama dengan
nama aliran data outputnya.

dddd dddd
dddd dddd

eeee
dddd eeee

(a)
(b) (c)

dddd dddd
dddd
dddd

eeee
dddd
eeee
eeee eeee
(d) (f)
(e)
• Nama aliran data input ke suatu proses tidak boleh sama dengan
nama aliran data outputnya.

dddd dddd
dddd dddd

eeee
dddd eeee

(a)
(b) (c)

dddd dddd
dddd
dddd

eeee
dddd
eeee
eeee eeee
(d) (f)
(e)
SYSTEMS ANALYSIS AND DESIGN METHODS 6th Edition Whitten Bentley Dittman

Common Process Errors on DFDs

(Black Hole, White Hole-Miracle, Gray Hole)

Irwin/McGraw-Hill Copyright © 2004 The McGraw-Hill Companies. All Rights reserved

SYSTEMS ANALYSIS AND DESIGN METHODS 6th Edition Whitten Bentley Dittman

Illegal Data Flows

Irwin/McGraw-Hill Copyright © 2004 The McGraw-Hill Companies. All Rights reserved

Balancing.
• Jumlah aliran data masuk ke proses dengan jumlah aliran data masuk di DFD di bawahnya
sama.
• Jumlah aliran data keluar dari proses dengan jumlah aliran data keluar di DFD di bawahnya
sama.
 Acknowledgement
These slides have been adapted from:

Accounting Information Systems

15th (2021)
Marshall B. Romney, Paul J. Steinbart, Scott L.
Summers, David A. Wood.
Pearson Education Limited, England
ISBN: 978-1-2923-5337-1

Chapter 16

The Production Cycle

FIGURE 14-1 Context Diagram of the Production Cycle
FIGURE 14-2 Level 0 Data Flow Diagram of the Production Cycle (annotated to include threats)
FIGURE 14-2 Level 0 Data Flow Diagram of the Production Cycle (annotated to include threats)
 Production Cycle Information System
Production Cycle Process
1. Product Design
• Source documents: bill of materials and
operations list
2. Planning and Scheduling
• Source documents: Master production
schedule (MPS), production order (work order),
materials requisition, move tickets
3. Production Operations
4. Cost Accounting
bill of materials - A document that specifies the part number,
description, and quantity of each component used in a product.
operations list - A document that specifies the sequence of steps to
follow in making a product, which equipment to use, and how long
each step should take.
master production schedule (MPS)
Specifies how much of each product is to be produced during the
planning period and when that production should occur.
production order
A document authorizing the manufacture of a specified quantity
of a particular product.
materials requisition
Authorizes the removal of the necessary quantity of raw materials from
the storeroom.
The HRM and Payroll Cycle

Accounting Information Systems

Understanding Business Processes
4th Edition
B.Considine, A.Parkes, K.Olesen, Y.Blount, D. Speer
WILEY – John Wiley & Sons Australia, Ltd.
 HR Management and Payroll Cycle
Documentation

HR management
and payroll cycle

1.0 3.0 4.0

2.0
Employee Performance Employee
Payroll
requirement management termination

2.1 4.2
1.1 1.2 2.2 3.1 3.2 4.1
Calculate Manage
Employee Employee Disburse PM PM Identify
Payroll Employee
selection induction payroll assessment adjustment terminations
Liabilities exit

FIGURE 12.2 HR management and payroll diagrams overview

Source: Accounting Information Systems – Understanding Business Processes – 4th Edition – B.Considine, A.Parkes, K.Olesen, Y.Blount, D. Speer – WILEY – John Wiley & Sons Australia, Ltd.
 HR Management and Payroll Cycle Documentation

Source: Accounting Information Systems – Understanding Business Processes – 4th Edition – B.Considine, A.Parkes, K.Olesen, Y.Blount, D. Speer – WILEY – John Wiley & Sons Australia, Ltd.
HR Management and
Payroll Cycle Documentation

Source:
Accounting Information Systems –
Understanding Business Processes –
4th Edition –
B.Considine, A.Parkes, K.Olesen, Y.Blount, D. Speer –
WILEY – John Wiley & Sons Australia, Ltd.
 Acknowledgement
These slides have been adapted from:

Accounting Information Systems

15th (2021)
Marshall B. Romney, Paul J. Steinbart, Scott L.
Summers, David A. Wood.
Pearson Education Limited, England
ISBN: 978-1-2923-5337-1

Chapter 16

The HRM and Payroll Cycle

 FIGURE 15-3
Context Diagram of the Payroll Portion of the HRM/Payroll Cycle
FIGURE 15-4 Level 0 Data Flow Diagram for the Payroll Cycle
 Session 25
Integrated System
(Linkages Between Business Processes)
 Introduction

FIGURE 12-2
The Context Diagram
of the Revenue Cycle
 Introduction

FIGURE 12-3
Level 0 Data Flow Diagram:
Revenue Cycle
 Introduction

FIGURE 13-1 Context Diagram of the Expenditure Cycle

 Introduction

FIGURE 13-2
Level 0 Data Flow Diagram for
The Expenditure Cycle
 Introduction

production cycle - The recurring set of business activities and

related data processing operations associated with the
manufacture of products.

FIGURE 14-1 Context Diagram of the Production Cycle

 Introduction

FIGURE 14-2
Level 0
Data Flow Diagram
of the Production
Cycle
(annotated to
include threats)
 Payroll Cycle Activities

FIGURE 15-3
Context Diagram of the Payroll Portion of the HRM/Payroll Cycle
 Payroll Cycle Activities

FIGURE 15-4
Level 0
Data Flow Diagram
for the Payroll Cycle
 Introduction

FIGURE 16-1 Context Diagram of the General Ledger and Reporting System
 General Ledger
and Reporting System

FIGURE 16-2
Level 0 Data Flow Diagram of
the General Ledger and Reporting Cycle
(annotated to include threats)
 Session 23-24
Integrated System
(Integrated Processes)
INTEGRATED
PROCESS
EXECUTION
 Introduction

FIGURE 14-2
Level 0
Data Flow Diagram
of the Production
Cycle
(annotated to
include threats)
 Overview of
Control Concepts
Internal controls perform three important functions:
1. Preventive controls – Controls that deter problems before
they arise. Examples include hiring qualified personnel,
segregating employee duties, and controlling physical
access to assets and information.
2. Detective controls – Controls designed to discover control
problems that were not prevented. Examples include
duplicate checking of calculations and preparing bank
reconciliations and monthly trial balances.
3. Corrective controls – Controls that identify and correct
problems as well as correct and recover from the resulting
errors. Examples include maintaining backup copies of
files, correcting data entry errors, and resubmitting
transactions for subsequent processing.
 1. Product Design

Threats Controls

4. Poor product design 4 a. Analysis of costs arising

resulting in excess costs from product design
choices
b. Analysis of warranty and
repair costs
 2. Planning and Scheduling

Threats Controls

5. Over and under 5 a. Production planning

production systems
b. Review and approve
production orders and
schedules
c. Restrict access to orders
and schedules
 3. Production Operations
Threats
6. Inventory theft
7. Fixed asset theft
8. Poor performance
9. Suboptimal investments in
fixed assets
10. Loss of inventory or fixed
assets due to fire or disasters
11. Disruption of operations
Controls
6 a. Restrict physical access
b. Document movement of
inventory
c. Segregation of custody duties
from authorization and
recording
7 a. Restrict access to fixed assets
b. Keep detailed records of fixed
assets including disposals
8 a. Performance reporting
9 a. Solicit competitive bids
10 a. Insurance and physical
safeguards
11 a. Backup and disaster recovery
plans
 4. Cost Accounting
Threats Controls
12. Inaccurate cost data 12 a. Source data automation
13. Inappropriate allocation b. Data processing integrity
of overhead costs controls
14. Misleading reports 13 a. Time-driven activity-based
costing
14 a. Performance metrics