3 Accounting Information Systems

System DeveLopment Life CycLe

Main topic:
TAHAPAN SDLC

PiC SYSTEM DEVELOPMENT

STUDI KELAYAKAN

KONVERSI

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l Latar BeLakang Pengembangan Sistem

Dilakukan karena
Kebutuhan bisnis
Perkembangan teknologi
Perkembangan bisnis proses
Efisiensi Biaya
Peningkatan produktivitas
SDLC
DeLegasi pengambilan keputusan
Integrasi sistem
Sistem Lama yang tidak stabiL

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l Tantangan dan ReaLitanya:

70 66
54
30
PiC Pengembangan Sistem
LATE

CANCELED
UNSUCCESSFUL
OVER BUDGET

Manajemen
Akuntan
standish group
Analis Sistem
American Management Systems Programmer
found that:
Project Development Team
75% of proyek pengembangan
sistem tidak digunakan IS Steering Committee
Generate meaningless reports or Pihak EksternaL
inaccurate data

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l Tahapan S D L C

>> System Development Life CycLe (SDLC) / System Life CycLe (SLC)

Tahapan dari SDLC:

System
Analysis

Operations & Conceptual

Maintenance Design

Implementation
Physical Design
& Conversion

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 Sub topic:

AnaLisis Sistem

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l Pertimbangan Perencanaan Pengembangan Sistem

Consistency Sesuai dengan RENSTRA

Efficiency Cost vs benefit

Cutting Edge
TechnoLogy Penggunaan Teknologi Terbaru

Lower Costs Mengurangi duplikasi biaya dan waktu

AdaptabiLity Pengembangan sistem di masa depan

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l Langkah-Langkah AnaLisis Sistem

Investigasi AwaL
Mengapa sistem dikembangkan, masalah sistem sekarang,
cost and benefit new system, harapan dan tujuan

Survey sistem
Identifikasi kelebihan dan kekurangan sistem

Feasibility Study (Studi Kelayakan)

Kelayakan dari rencana pengembangan sistem

Definisikan Kebutuhan Informasi

Informasi apa saja yang diharapkan dari sistem?
Ex: Proses, elemen data, struktu data, input, output,
contraints

Definisikan Kebutuhan Sistem

Sistem seperti apa yang diperlukan?
Ex: usefulness, reliability, availability, ease of use, etc

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l FeasibiLity Study Studi KeLayakan

Dilakukan Oleh:
Manajemen, Akuntan, auditor internal, pengelola sistem,
user

Meliputi
Technical Feasibility
Operational Feasibility
Legal Feasibility
Scheduling Feasibility
Economic Feasibility

ECONOMIC FEASIBILITY
Cost vs Benefit
Menggunakan metode NPV, Payback Period, IRR

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l Tantangan AnaLisis Sistem Communication GAP

Types of Resistance

Aggression - active

Behavior that destroys, cripples, or

weakens system effectiveness, such
as increased error rates, disruptions,
or deliberate sabotage

Projection - neutraL

Blaming the new system for

everything that goes wrong

Avoidance - passive

Ignoring a new AIS in the hope that

the problem (the system) will
eventually go away
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l Mengatasi Communication GAP

Dalam pelaksanaan survey sistem berjalan, ditekankan adanya

pertimbangan perilaku untuk mengatasai jurang komunikasi

Pendekatan untuk mengatasi jurang komunikasi:

Ketahui sebanyak mungkin orang yang terlibat dalam sistem
Komunikasikan manfaat sistem yang diusulkan
Berikan jaminan (terkait kerja dan tanggung jawab)
Berikan jaminan sistem akan memudahkan kerja
Manajemen support
Humanize System
Kendalikan Ekspektasi User
Hindari Emosi
KEEP the System SImpLe

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l TooLs Monitoring Perencanaan Pengembangan Sistem
P E R T (Program EvaLuation and Review Technique)

GANTT Chart

Complete
Testing
In Development

Milestone

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 Sub topic:

ConceptuaL Design

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l Tahap-Tahap ConceptuaL Design

A/B/C/D = pilih salah satu

Evaluate
Design Purchase vs DeveLop vs Outsource
Alternatives Modifying vs RepLacing vs Reenginering

Output
Prepare Data storage
Design
Input
Specifications
Processing procedures and operations

Prepare
Conceptual
Systems
Design Report

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l EvaLuasi ALternatif Desain Sistem

Off The Perusahaan Berbasis Pihak

End user Computing

Purchasing Software

outsourcing
In House DeveLopment
Shelf (OTS) men- user eskternal
Canned develop
sendiri
Turnkey
System

ASP

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 Sub topic:

PhysicaL Design

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l Tahap-Tahap PhysicaL Design
Output Memperhatikan:
Design Kegunaan, Media, Format output, Pre-printed, Location, Access, Detail, Timeliness

FiLe and
Database
Memperhatikan:
Design Storage medium, Processing mode, Maintenance, Size, Activity level

Input Memperhatikan:
Design Input medium, Input source, Input format, Input type, Volume,
Personnel, Frequency, Cost, Error detection and correction

Program 1, 2, 3 + Laporan Desain Konsep

Design

System manuals
Procedures User instruction classes
Design Training materials
Online help screens
MeLiputi:
ControL Validity, Authorization,
Design Accuracy, Security, Numerical
control, Availability, Integrity
Maintainability, Audit trail
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 Sub topic:

ImpLementasi Sistem
& Konversi

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 Systems
Analysis

Conceptual
Systems
System Design
Implementation
and Physical
Conversion Systems
Design

Prepare Site;
Complete
Install and Test
Documentation
Hardware
Implementation Conversion
Planning
Select and Train Test
Personnel System

Operation
and
Maintenance
1577.ws
l Pengujian Sistem

Test the system

Dilakukukan Trial RUN:
Terhadap Documents and reports, User
input, Operating and control procedures,
Processing procedures, Computer
programs, Capacity limits, Backup and
recovery procedures
Pendekatan yang digunakan:
WaLk-Throughs

Processing Test Data

Acceptance test

NB: Termasuk juga software dari vendor

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l Konversi (Cutover)

Cutover bergantinya sistem lama menjadi sistem baru

Tipe-tipe cutover:

Percontohan (pilot)
Sistem diujicoba pada satu subset keseluruhan operasi

Serentak (direct/immediate)
Sistem lama langsung diganti sistem baru

Bertahap (phase in)

Sistem baru digunakan bertahap per bagian

Paralel
Sistem baru dan sistem lama dijalankan bersamaan

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 Sub topic:

Operation &
Maintenance

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l Post ImpLementation Review

Yang Direview:
Goals and Objectives
Satisfaction
Cost and Benefit
Reliability
Acccuracy Compatibility
Timeliness Controls and security
Errors
Training
Communications
Organization changes
Documentation

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 Wrap Up

Sudah paham? Adakah Pertanyaan?

- jangan jadi penganut aliran kebatinan ^^

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 TERIMA KASIH

ardhiana.ws@gmail.com
|
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