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Accounting Information System

Sistem Informasi Akuntansi


SIA adalah sistem yang digunakan untuk mengumpulkan, menyimpan,
dan memproses data sehingga memberikan informasi yang akurat dan
dapat diandalkan ke pembuat keputusan ketika dibutuhkan.
Berupa:

Menggunakan teknologi canggih; atau


Coret-coretan; atau
Kombinasi kedua hal di atas.

WHAT IS AN AIS?
An AIS is a system that collects, records, stores, and processes data to produce information
for decision makers.
AIS component:

The people who operate the system and perform various


functions
The procedures and instructions, both manual and automated,
involved in collecting, processing, and storing data about the
organizations activities
The data about the organization and its business processes
The software used to process the organizations data
The information technology infrastructure, including
computers, peripheral devices and network communications
devices used to collect, store, process and transmit data and
information
The internal controls and security measures that safeguard
the data in the AIS.

INFORMATION
Informasi dianggap berguna bila:

Relevance
Reliability
Completeness
Timeliness
Understandability
Verifiability
Accessibility

Fungsi penting yang dibentuk SIA pada sebuah


organisasi antara lain:
Mengumpulkan dan menyimpan data tentang aktivitas
dan transaksi.
Memproses data menjadi into informasi yang dapat
digunakan dalam proses pengambilan keputusan.
Melakukan kontrol secara tepat terhadap aset
organisasi.

Cara Kerja
Untuk memahami bagaimana SIA bekerja, perlu untuk
menjawab beberapa pertanyaan sebagai berikut :
Bagaimana mengoleksi data yang berkaitan dengan aktivitas dan
transaksi organisasi?
Bagaimana mentransformasi data kedalam informasi sehingga
manajemen dapat menggunakan untuk menjalankan organisasi?
Bagaimana menjamin ketersediaan, keandalan, keakuratan
informasi ?
Bagaimana menjamin ketersediaan, keandalan, keakuratan
informasi ?

FACTOR THAT AFFECT AIS

Occupational
Culture

Although culture affects the


design of the AIS, its also
true that the AIS affects
culture by altering the
dispersion and availability of
information.

AIS design is affected by


information technology,
the organizations strategy,
and the organizations
culture.

AIS

Information
Technology
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Strategy

Information technology affects the


companys choice of business strategy.
To perform cost-benefit analyses on IT
changes, you need to understand
business strategy.

ROLE IN VALUE CHAIN

ROLE IN VALUE CHAIN

a.

Improving the quality and reducing the costs of products or


services.

b.

Improving efficiency. A well-designed AIS can make operations


more efficient by providing more timely information.

c.

Sharing knowledge. A well-designed AIS can make it easier to


share knowledge and expertise, perhaps thereby improving
operations and even providing a competitive advantage.

d.

Improving the efficiency and effectiveness of its supply chain.

e.

Improving the internal control structure

f.

Improving decision making

Business Events & Transaction


Cycles

Business Events adalah tahapan-tahapan dalam proses


fisik dan finansial perusahaan. Co: pemesanan,
penerimaan, penyimpanan, dan pembayaran barang
dagang.

External events terjadi antara perusahaan dengan pihak


eksternal, co: sales.

Internal events terjadi dalam perusahaan, co:


penyimpanan barang dagang, inspeksi barang pada lini
produksi.
Business Events dimulai dengan memperoleh
datadiakhiri dengan menyajikan informasi
seperti Laporan Keuangan.

10

Sistem Informasi Akuntansi

11

Business Events & Transaction


Cycles
Revenue
Cycle

Expenditure
Revenue
Cycle

GL & Financial
Revenue
Reporting
Cycle
Cycle

Revenue
HRM
Cycle

12

Conversion
Revenue
Cycle

Business Events & Transaction


Cycles
General ledger and financial reporting cycle: input berasal
dari output siklus-siklus yang lain. Siklus ini meliputi transaksitransaksi nonrutin dan adjustment yang terjadi selama periode
akuntansi atau di akhir periode akuntansi.
Revenue cycle: meliputi solicitation of projects, project
exeution, dan delivery (sales) serta cash receipt.
Expenditure cycle: meliputi purchase dan cash
disbursements.

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Business Events & Transaction


Cycles
Resources-Management cycle: terdiri dari semua aktifitas yang
berhubungan dengan sumber daya fisik perusahaan termasuk:
perolehan dana dari segala sumber,
perolehan, pemeliharaan, dan disposing/pelepasan fasilitas (fixed asset),
Perolehan, peyimpanan, dan penjualan inventori (barang dagang)
Perolehan, pemeliharaan, dan pembayaran pegawai

Other Transaction Cycles: accounting cycle terdiri dari:


Financial accounting cycle: meng-capture dan mencatat transaksi akuntansi
pada jurnal dan ledger.
Managerial accounting cycle: mengumpulkan dan mengolah data untuk
menghasilkan informasi untuk mendukung pengambilan keputusan
manajemen.
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BUSINESS CYCLES
Kegiatan bisnis tersebut dikelompokan sbb:

Revenue cycle
Expenditure cycle
Production cycle
Human resources/payroll cycle
Financing cycle

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REVENUE CYCLE
The revenue cycle involves interactions with your customers.
You sell goods or services and get cash.

Give
Goods
16

Get
Cash

EXPENDITURE CYCLE
The expenditure cycle involves interactions with your suppliers.
You buy goods or services and pay cash.

Give
Cash

17

Get
Goods

PRODUCTION CYCLE
In the production cycle, raw materials and labor are transformed into
finished goods.

Give Raw
Materials &
Labor

18

Get
Finished
Goods

HUMAN RESOURCES/ PAYROLL


CYCLE
The human resources cycle involves interactions with your employees.
Employees are hired, trained, paid, evaluated, promoted, and
terminated.

Give
Cash

19

Get
Labor

FINANCING CYCLE
The financing cycle involves interactions with
investors and creditors.
You raise capital (through stock or debt), repay the
capital, and pay a return on it (interest or
dividends).

Give
Cash

20

Get
cash

BUSINESS CYCLES
Other transactions in the revenue cycle include:

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Handle customer inquiries


Take customer orders
Approve credit sales
Check inventory availability
Initiate back orders
Pick and pack orders
Ship goods
Bill customers

Update sales and Accts Rec.


for sales
Receive customer payments
Update Accts Rec. for
collections
Handle sales returns,
discounts, and bad debts
Prepare management reports
Send info to other cycles

BUSINESS CYCLES
Transactions in the expenditure cycle:
MAJOR GIVE-GET:
Give cash; get goods or
services
OTHER TRANSACTIONS
Requisition goods and
services
Process purchase orders to
vendors
Receive goods and services
Store goods
Receive vendor invoices
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Update accounts payable for


purchase
Approve invoices for payment
Pay vendors
Update accounts payable for
payment
Handle purchase returns,
discounts, and allowances
Prepare management reports
Send info to other cycles

BUSINESS CYCLES
Transactions in the HR/payroll cycle:

MAJOR GIVE-GET:
Give cash; get labor
OTHER TRANSACTIONS
Recruit, hire, and train
employees
Evaluate and promote
employees
Discharge employees
Update payroll records

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Pay employees
Process timecard and
commission data
Prepare and distribute
payroll
Calculate and disburse tax
and benefit payments
Prepare management reports
Send info to other cycles

BUSINESS CYCLES
Transactions in the production cycle:
MAJOR GIVE-GET:
Give labor and raw materials;
Get finished goods
OTHER TRANSACTIONS
Design products
Forecast, plan, and schedule
production
Requisition raw materials
Manufacture products

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Store finished goods


Accumulate costs for
products
Prepare management reports
Send info to other cycles

BUSINESS CYCLES
Transactions in the financing cycle:

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MAJOR GIVE-GET:
Give cash; get cash
OTHER TRANSACTIONS
Forecast cash needs
Sell securities to investors
Borrow money from lenders

Pay dividends to investors


and interest to lenders
Retire debt
Prepare management reports
Send info to other cycles

BUSINESS CYCLES
Setiap siklus transaksi:

Terhubung dengan siklus lainnya


Bermuara pada Sistem ledger and reporting,
sehingga menghasilkan laporan untuk
management dan pihak luar.

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Finished Goods

Expenditure
Cycle

Revenue
Cycle

Production
Cycle

ta
Da
s
nd
Fu

Human Res./
Payroll Cycle

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General Ledger
and Reporting
System

Financing
Cycle

The Revenue Cycle


Gets finished goods
from the production
cycle.
Provides funds to the
financing cycle.
Provides data to the
general ledger and
reporting system.

ds
n
Fu

General Ledger
and Reporting
System

Human Res./
Payroll Cycle

28

Production
Cycle

Data

Expenditure
Cycle

Revenue
Cycle

Raw
Mats.

Financing
Cycle

The Expenditure Cycle


Gets funds from the
financing cycle.
Provides raw materials
to the production cycle.
Provides data to the
general ledger and
reporting system.

Finished Goods

Revenue
Cycle

Expenditure
Cycle

Raw
Mats.

Production
Cycle

La
bo
r

ta
a
D

General Ledger
and Reporting
System

The Production Cycle:


Gets raw materials from
the expenditure cycle.
Gets labor from the
HR/payroll cycle.

Human Res./
Payroll Cycle

29

Financing
Cycle

Provides finished goods to


the revenue cycle.
Provides data to the
general ledger and
reporting system.

Expenditure
Cycle

Revenue
Cycle

La
bo
r

General Ledger
and Reporting
System
ta
Da

Human Res./
Payroll Cycle

30

Production
Cycle

The HR/Payroll Cycle:


Gets funds from the
financing cycle
Provides labor to the
production cycle.

Funds

Financing
Cycle

Provides data to the


general ledger and
reporting system.

Expenditure
Cycle

Revenue
Cycle

Production
Cycle
n
Fu
ds

s
nd
Fu

General Ledger
and Reporting
System
Data

Human Res./
Payroll Cycle

31

Funds

Financing
Cycle

The Financing Cycle:


Gets funds from the
revenue cycle.
Provides funds to the
expenditure and
HR/payroll cycles.
Provides data to the
general ledger and
reporting system.

Expenditure
Cycle

Revenue
Cycle

Data

a
at
D

ta
Da

Human Res./
Payroll Cycle

32

Data

General Ledger
and Reporting
System

Financing
Cycle

Production
Cycle
ta
Da

Information for
Internal & External Users

The General Ledger and


Reporting System:
Gets data from all of the
cycles.
Provides information for
internal and external
users.

BUSINESS CYCLES
Many accounting software packages implement the different transaction
cycles as separate modules.

Not every module is needed in every organization,


e.g., retail companies dont have a production
cycle.
Some companies may need extra modules.
The implementation of each transaction cycle can
differ significantly across companies.

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MANUFACTURING PROCESS

SEIN Organization Chart

Jong Chan Lee


President Director

Optical Media
Solution

K.H Ahn

35

Audio Video
S.Y. Jong

Visual Display

Support /
Administration

Sales

C.H Kim

Y.M Seo

H.H Park

35

OMS Organization Chart

OMS Director
K.H. Ahn

Elect. Eng.
K.S. Kang

Electric Eng

R&D
R&D &
& Mecha. Eng.
Eng.
H.M.
H.M. Kim
Kim

Quality Control
S.H. Jung

Mecha. Eng.

T. Support

R&D

OQC

Production
K.H. Ahn

SQE

36

Prod. Control
S.W.Kim

SMT Prod

M. C.

PPC

Main Prod

Purchasing

Sub Cont.

Maintenance

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Procurement
J.M. Kim

Manufacturing Process Flow


Global Plan (HQ Korea)
(Plan for 3 months)

Bill Of Material (BOM)


Created

Forecasting
(Weekly Based)

Microsoft Excel
Worksheet

Vendor /Supplier
Payment

Delivery
Weekly Plan Meeting
(All Departement)

Weekly Plan Settled

3 Days Fixed Plan

NG

Incoming Inspection

Total Amount

OK

Purchase Order &


Delivery Order
Created

GR Report

Good Receipt

Purchase Requisition
Formed

Storage/
Shipping

Good Issue
NG

Material Requisition Plan (MRP)


Run Automatically

37

Production Order
Created

Production Process
37

OK
Outgoing Inspection

Process Flow Chart of Production


SUPPLIER

SEIN

Pick Up,
Turn table Assy

Case
Top & Bottom

Deck Mechanism
Assy & Test

Main PCB
& Test

Front Panel
& Door tray

Final
Assembly

Final Test In
Process

Front PCB
& Test

Storage/
Shipping

Label(bar Code)
Packing

Deck Line
38

SMT
Line

MAIN
Line
38

Outgoing
Inspection

OQC

F/G
W/H

Purchase Order Process

PO Local

39

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!
THANK YOU

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