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SISTEM INFORMASI AKUNTANSI

& MANAJEMEN
Rudy Suryanto
#Pertemuan 1
Tujuan
Mahasiswa akuntansi memahami isu-isu terkait
sistem informasi untuk pengambilan keputusan,
pengendalian internal dan penyusunan laporan
keuangan
POKOK BAHASAN 1
1. Sistem Informasi dan Organisasi & Strategic
Alignment
2. Komponen Sistem Informasi (Konsep ERP
enterprises resource planning)
3. Pengembangan IT
4. Modul Customer Relationship Management
5. Modul Human Resource Management
6. Modul Operation Management
7. Modul Sistem Informasi Akuntansi
POKOK BAHASAN 2
8. Setup System Akuntansi
9. Modul Reveneu Cycle / Pendapatan
10. Modul Procurement / Pengadaan
11. Modul Cash Disbursment
12. Modul Inventory / Persediaan
13. Modul Fixed Asset
14. Modul Payroll
15. Modul Financial Closing Process
KOMPETENSI CFO

Moving from CA to CFO ; Competency Framework


P. Murphy et.al 2012
KOMPETENSI

Moving from CA to CFO ; Competency Framework


P. Murphy et.al 2012
KOMPETENSI CPA - IAPI
A. Teknologi Informasi
1. Komunikasi data, jaringan dan sistem client/server
2. Sistem manajemen pangkalan data
3. Sistem Internet dan Intranet
4. Perangkat keras dan Piranti Lunak
5. Teknologi penyimpanan data

B. Sistem Informasi berbasis Komputer


1. Sistem pemrosesan transaksi: batch, on-line, real time dan distributed
processing
2. Sistem pendukung keputusan (Decision Support System)
3. Sistem pakar (Expert System) dan Artificial Inteligence
C. Pengembangan dan Pemeliharaan Sistem Informasi Komputer
1. Analisis kebutuhan dan pendekatan pengembangan sistem
2. Analisis dan evaluasi kelayakan piranti lunak dan perangkat keras
3. Alat/Teknik pengembangan dengan Dataflow Diagram dan Flowcharting
4. Analisis biaya-manfaat (cost benefit analysis)
5. Pemeliharaan dan dokumentasi sistem
6. Panduan operasi dan pelatihan
KOMPETENSI CPA - IAPI
D. Pengendalian dan Keamanan Sistem Informasi
1. Pengendalian umum atas peran dan tanggungjawab fungsi organisasi:
administrator database/network/WEB, operator komputer, perancang sistem
dan
perancang aplikasi, dan pustakawan
2. Pengendalian spesifik atas masukan, pemrosesan dan keluaran sistem
3. Keamanan sumberdaya fisik non-komputer dan perangkat keras komputer
4. Manajemen risiko dan keamanan perangkat lunak, dan jaringan komunikasi

E. Sistem Informasi Akuntansi berbasis Komputer


1. Perancangan sistematika dan pengkodean akun (Chart of Accounts)
2. Pendekatan siklus akuntansi dalam perancangan sistem informasi akuntansi
3. Konsep dan sistem pelaporan keuangan & akuntansi
KOMPETENSI CPA- IAPI
F. Sistem Perdagangan Elektronik dan Komunikasi Data
1. Business-to-Business Systems
2. Sistem komunikasi dan pertukaran data elektronik (Electronic Data
Interchange)
3. Enterprise Resource Planning System (ERP)

G. Enterprise System
1. Enterprise Resourcer Planning
2. Interoganisational System (misal : ebusiness application, enterprise system,
managerial system,
elektronic data interchange )
3. Distributed Data Processing System
4. Transaction Processing System
5. Factory Otomation
6. Office Otomation
7. Data Warehousing
8. Managerial Support System / Decision Support System
9. Telecommunication and Networking
KOMPENTESI CGA - Canada
Information Technology
K6.1.
.Management.issues.related.to.IT.(role.of.systems.in.meeting.strategic.goals.of.the.
organization,.obsolescence,.standardized.versus.customized).
K6.2. Artificial.intelligence.(pattern.recognition.software,.sampling.tools)
K6.3. .Systems.planning.and.analysis.(feasibility.and.cost-
benefit.analysis,.selection.criteria,.
financing.options,.re-engineering).
K6.4.
.Networks.and.telecommunications.(models.and.standards,.hardware,.software,.cl
ient/
server.computing,.wireless.communications,.Internet)
K6.5.
.Role.of.the.financial.professional/business.analyst.(designer/coordinator,.impleme
nter,.
auditor.of.management.information.systems)
KOMPENTESI CGA - Canada
K6.6. Green.IT.(environmental.technology,.impact.assessment,.preservation)
K6.7. .E-business.and.e-commerce.(business-to-business,.business-to-
consumer,.consumer-tobusiness,.
consumer-to-consumer,.operational.systems,.integrated.systems,.transaction.
processing,.enterprise.resource.planning).
K6.8.
.Computer.systems.overview.(nature.of.data.and.information;.hardware.comp
onents;.
storage;.input,.processing.and.output;.systems.and.application.software).
K6.9.
.Systems.and.process.design.(prototyping,.configuration,.implementation.mo
dels,.
object-oriented.design)
K6.10.
.Input.and.output.design.(style.and.human.factors.for.user.interface.design,.p
rototyping.
computer.input.and.output,.internal.controls.for.input.and.output.design)
KOMPENTESI CGA - Canada
K6.11.
.Systems.development.and.implementation.(configuration,.conversion,
.testing,.quality.
assurance,.documentation)
K6.12.
.Data.and.process.modeling.(logical.data.models,.decision.models,.dat
a.flow.diagrams,.
process.models)
K6.13. Flowcharting.techniques.(data.flow.diagram,.system.flowchart)
CGA Competency Framework 41
K6.14.
.File.and.database.organization.(data.hierarchy,.data.and.file.organizati
on,.database.
design.and.management)..
K6.15. Accounting,.auditing,.financial,.and.tax.software.applications
KOMPENTESI CGA - Canada
K6.16.
.Data.warehousing,.data.mining,.data.analysis,.and.business.intelligence.tools.(data.
query.and.reporting)
K6.17. .Business.application.software.(point-of-sale.system,.merchandising,.inventory..
management)
K6.18.
.Systems.development.and.project.management.processes.(systems.development.life.
cycle,.project.teams,.steering.committees,.people.issues,.change.issues,.making..
decisions,.outsourcing)
K6.19. .Systems.maintenance,.review,.and.audit.(support,.quality.assurance,.post-
implementation.
performance.review)
K6.20. Business.requirements.definitions.(user.requirements)
K6.21.
.Systems.security.and.internal.controls.(risk.assessment.and.management,.vulnerabilit
y,.
audit.trails,.computer.fraud).
K6.22. End-user.computing.environment.(best.practices,.controls,.security)
K6.23. Disaster.recovery.and.business.continuity.planning.
KOMPETENSI CA CANADA
IT competencies found in VIII-MANAGEMENT DECISION-
MAKING
VIII-4.1 Analyzes, selects and suggests IT solutions to
support processes and managements information need

VIII-4.2 Evaluates alternative IT solutions


VIII-4.3 Identifies and evaluates acquisition or sourcing
decision factors
VIII-4.4 Performs an analysis of the IT options
VIII-4.5 Suggests improvements to the entitys IT systems
implementation
1. IT governance and accountability
1. IT governance components: Strategic alignment IT planning,
monitoring and continuous improvement practices
2. Value delivery
3. IT performance measurement
4. Resources management
5. Risk management Adherence to corporate policies and external
regulations, e.g., privacy
a. Internal audit
b. System availability, system continuity and business continuity
c. Security
d. Integrity
e. Maintainability
f. Legal and regulatory compliance
g. Privacy
h. IT event identification Source : The UFE Candidates Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
2. General IT strategy

How IT solutions fulfill business needs


Business case development
Strategic IT plan development
Technological trend awareness

Source : The UFE Candidates Competency Map:


Understanding the Professional Competencies Evaluated on the UFE
3. General IT planning, including:

Information technology planning processes,


short-term and long-term
Vendor management
Project management
Overall system capacity requirements
Backup and disaster recovery

Source : The UFE Candidates Competency Map:


Understanding the Professional Competencies Evaluated on the UFE
4. General IT policies, including:

Hardware and software management and


support
Information classification and ownership
Security policy
Internet and email acceptable use

Source : The UFE Candidates Competency Map:


Understanding the Professional Competencies Evaluated on the UFE
5. IT functions, including:

IT professionals, e.g., chief information officer, chief


information security officer, technical manager, project
manager, database administrator
Application support
Network support
Communications
Database administration
Security
Procurement
Source : The UFE Candidates Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
6. Information systems

General business information systems


General system architectures
Nature, types and uses of information within an
entity
Processing modes (batch, online, etc.)
Types of networks (local area network, wide area
network and wireless network)

Source : The UFE Candidates Competency Map:


Understanding the Professional Competencies Evaluated on the UFE
7. Identification of key hardware
components in a system or network

Components and processing units


Server
Input and/or output devices
Physical storage devices
Communication devices, e.g., switch, router, hub,
firewall
Physical control techniques
Environment controls, e.g., air conditioning

Source : The UFE Candidates Competency Map:


Understanding the Professional Competencies Evaluated on the UFE
8. Types of software, including:
Operating systems
Communication systems
Security
Generalized audit software, i.e., to perform CAATs
Application software Business applications and office productivity (word
processing and/or spreadsheet)
Financial accounting applications
E-business enabling and Internet applications, including EDI web-based
solutions

Open source, proprietary, in-house


Transactional, operational, decision support, utility
Enterprise Resource Planning (ERP)

Source : The UFE Candidates Competency Map:


Understanding the Professional Competencies Evaluated on the UFE
9. Data organization and access

Data structures, data types and database and file


organization
Access methods and file maintenance
Electronic data transfer
Database management systems
Knowledge management systems
Privacy and confidentiality requirements

Source : The UFE Candidates Competency Map:


Understanding the Professional Competencies Evaluated on the UFE
10. Data integrity, privacy,
confidentiality and security principles,
including:

Classification of information
Privacy and confidentiality requirements
Logical and physical data protection
Data integrity controls
Data recovery
Data breach considerations
Data retention and disposal

Source : The UFE Candidates Competency Map:


Understanding the Professional Competencies Evaluated on the UFE
11. System security components,
including:

Virus, spyware, malware and junk email


detection and prevention
Encryption
Authentication techniques
Intrusion prevention and detection
Incident response

Source : The UFE Candidates Competency Map:


Understanding the Professional Competencies Evaluated on the UFE
12. System design, acquisition and/or
development process methodology
Implementation of system life cycle phases
Project management principles
Documentation
Return on investment and business case development techniques
Investigation and feasibility, e.g., cost, requirement fit, vendor stability, etc.
Business process reengineering
Request For Proposal (RFP) and Request For Information (RFI) processes
System analysis & design, concepts & techniques
Segregation of development, test and production environments
Implementation phases
Data conversion strategies
Change management

Source : The UFE Candidates Competency Map:


Understanding the Professional Competencies Evaluated on the UFE
13. Sourcing

Insource vs. outsource vs. co-source alternatives Helpdesk


Network monitoring
Hardware and/or application hosting
System development and maintenance
Access management

Service level and performance agreements


Third party reports
Contracting practices, e.g., licensing, payment structure
14. The role of IT in the reporting of
information, including:

Real-time access
Remote access to information
Dash-board, spreadsheet, report generator
XBRL (eXtensible Business Reporting
Language)
15. Internal control (the IT component)
Control frameworks
Management of internal controls Authorization of transactions/activities
Segregation of duties
Design and use of documentation and records
Safeguards over access to and use of assets and records
Preventative, detective and corrective measures

Optimizing the use of resources


Preventing and detecting error
Preventing and detecting fraud
Safeguarding assets
Maintaining reliable control systems
Spreadsheet design and control
Role of internal audit
ITs role in statutory, regulatory and other compliance, e.g., ICFR and CEO and CFO certification of
systems

16. Application controls

General computer controls vs. application controls


Automated controls vs. manual controls
Data entry controls
Control total balance
Audit trails and computerized audit
Log files and transaction journals
Processing controls (within the process)
Data access controls
End-user and business unit computing controls
SUMMARY KOMPETENSI
1. Functional Skills
1. Decision making skills
2. Risk management

2. Personal Skills
1. Problem solving
2. Research
3. Communication
3. Broad Business Perspective
1. Strategic thingking