MANAGEMENT INFORMATION SYSTEMS 7/E

Raymond McLeod, Jr.

Bab 12
Sistem Informasi Akunting

Copyright 1998 Prentice Hall, Inc.

Apa yg dinamakan Pemrosesan Data
( Data Processing )?
n Pengolahan atau transformasi simbol-
simbol dengan tujuan untuk meningkatkan
kegunaan mereka.
n Kita akan menggunakan format model
umum yang sama untuk kelima subsistem
dari Sistem Informasi Berbasis Komputer
(CBIS).
n Istilah pemrosesan data atau pemrosesan
transaksi sering digunakan.
 Suatu Model dari Sistem Informasi Akunting
Lingkungan

Informasi Manajemen

Software
Data Pemrosesan
Data

Database
Sistem
Informasi
Akunting

Input Output
Sumberda Trans- Sumberda-
-ya Fisik formasi ya Fisik

Environment
 Butir-butir Penting:

1.Dapatkan hanya data yang terkait terhadap

kegiatan-kegiatan perusahaan

2.Membuat informasi tersedia bagi

A. Manajemen
B. Lingkungan
 Tugas-tugas Pemrosesan Data

1. Mengumpulkan data
– Setiap transaksi didokumentasikan
– Apa yang telah terjadi?
– Kapan hal itu terjadi?
– Seberapa besar (volume, nilai)?
– Transaksi-transaksi akan menerangkannya
 Tugas-tugas Pemrosesan Data
[lanjutan…]
2.Mengolah data
– Mengklasifikasikan (memakai kode-kode)
– Sort
– Kalkulasi atau perhitungan
– Merangkum
Tugas-tugas Pemrosesan Data -- Step 3

3. Menyimpan Data
– Memaparkan setiap transaksi
– Merepresentasikan hampir semua database
Tugas-tugas Pemrosesan Data -- Step 4

4. Penyiapan Dokumen
– Berdasarkan suatu tindakan
– Berdasarkan suatu jadwal waktu
 Karakteristik-karakteristik SIA

n Menampilkan tugas-tugas yang diperlukan

n Prosedur-prosedur telah dibakukan
n Data dirinci
n Fokusnya historis
n Penyediaan informasi pemecahan masalah
adalah minimal
 Contoh SIA
Sistem Distribusi

n Pemakai
– Orang-orang di Pabrik
– Para grosir
– Para pengecer (Ritel)
n Perhatikan aliran data, penyimpanan data,
serta proses-proses
 Para Sales orders
Suatu Diagram Konteks dari
pelanggan Sistem Distribusi
Commitments

Purchases orders
Rejected
sales
order
notices
Shipments

Invoices Supplier invoices

Para
Sistem Supplier statements Pemasok
Statements
Distribusi
Payments by customers

Pembayaran ke pemasok

Income Balance
statement sheet
Stock Ruang Stok
Budget material
reports
Manajemen
Other reports
 Sales Orders
Customers
Rejected sales order notices A Figure 0 Diagram of the
Invoices
Distribution System
Statements 1.
Payments by customers
Fill
Orders
Receivables ledger data

Inventory ledger data

Purchasing data Commitments
Received
items

3. Payables ledger data 2. Purchase Orders

Maintain Other reports
Order
Shipments Suppliers
general replenish-
Budget reports Supplier invoices
ledger ment
stock
Income Balance Supplier statements
statement sheet
Payments to suppliers

Management
Materials
Stock
stockroom
 Sales orders
A Figure 1 Diagram of the
Rejected sales
Systems That Fill Customer
Customers order notices Orders
Accepted orders
1.1
Order
Payments by customers

Entry

Filled items
Completed 1.2
orders Inventory

Invoices

Billed orders 1.3

Billing
1.4 Purchasing data
Accounts Inventory
Receivables ledger data 2
receivable ledger data
Received
2 items
3 3
A Figure 2 Diagram of the Systems That Order Replenishment Stock
Purchasing data Commitments
1 2.1
Purchasing Purchase orders

Issued purchase
Filled order data Shipments
purchase Suppliers
orders

Received items
1
2.2
Receiving
Stock Materials
stockroom
Received
purchases Supplier invoices

2.3
Incurred obligations Supplier statements
Accounts
payable
Payable Payments to suppliers
ledger data
3
 A Figure 3 Diagram of the Systems That
Perform General Ledger Processes
Receivables ledger data 3.1
1 General ledger records
Update
Inventory ledger data general Updated general ledger records
1
ledger
Payables ledger data
2
Management report data
General
ledger

Other reports
3.2
Budget reports
Prepare
management
reports
Balance sheet
Income statement Management
 Fill Customer Orders

n Order entry
– Sales order form
n Inventory
– Process sales
– Process receipts
– Feed general ledger
 A Figure 1.1 Diagram of the Order Entry System
Sales orders Edit rejects
Customers Sales
order
Edited edit
orders ejects
Rejected 1.1.1
sales order Edit order
notices Customer
data
credit file

Credit data
1.1.2
Edited and checked orders Computer
credit
check
Sales
Accepted order
orders Credit Rejects credit
1.1.3 Order data
1.2 rejects
Log in
orders

1.1.4 Date filed

Completed orders Mark
1.3 Order log
filled
orders
 A Figure 1.2 Diagram of the Inventory System
1.1
Accepted
orders
1.2.1 Received
1.2.3
Check Item Inventory items
Add 2
the records file additions
received
balance
items
on hand
Backorder
records Inventory
Items file
Backorder available
file
Updated Inventory
item Inventory ledger
records records data
1.2.2 1.2.4 3
Check Provide
Filled the Purchasing data general
items reorder ledger
point data

1.3 2
 Billing

n Invoice
– Note:
» 1. Customer data
» 2. Item data
 1.2 A Figure 1.3 Diagram of the
Filled Billing System
items

1.3.1 Customer data

Obtain Customer
customer file
data

Invoice
data
1.3.2
Prepare
Invoices invoices Billed orders
Customers 1.4

Completed
orders
1.1
 Accounts Receivable

n Four separate triggers

– Today's sales
– Today's payments
– Time to send statements
– Need to provide general ledger data
1.3
Billed orders A Figure 1.4 Diagram of the
Accounts Receivable System
1.4.1 New receivables Receivables records
Add new
receivables

1.4.4
Provide
Accounts general
Statement records receivable
ledger data
file
Receivables Receivables
records ledger data
3
1.4.3 to delete
Prepare 1.4.2
statements Delete paid
receivables
Statements Paid
receivables Paid
Payments by
records receivables
Customers customers file
 Order Replenishment Stock

n Purchasing
– Emerging technologies
» EDI
» ISDN
– Purchase order
 A Figure 2.1 Diagram of the Purchasing System
Purchasing data 2.1.1 Past performance data Supplier
1 Select file
suppliers
Inventory
and supplier data

Purchase order 2.1.2

data Obtain verbal Commitments
commitments
Issued purchase
order data
2.2 Purchase Orders
2.1.3 Suppliers
Prepare
Purchase
2.3 purchase
Incurred order records
orders
Obligations
Outstanding
purchase
Purchase records
order files
to close out
Purchase
Order
2.1.4 Filled purchase Orders
history file
Removed purchase Close out 2.2
order records purchase
orders
A Figure 2.2 Diagram of the Receiving System
2.1
Issued
purchase
order
data
Purchased
Suppliers item data
Purchased
items file

Shipments
Receipt
2.2.1 information
Stocks process
receipts

Received items
1
Materials 2.2.1
stockroom Notify Filled purchase orders
other
systems 2.1

Received purchases
2.3
 Accounts Payable

n The firm pays suppliers when:

n 1. Stock was ordered (P.O. file copy)
n 2. Stock was received (Received purchases
file)
n 3. Invoice
 A Figure 2.3 Diagram of the Accounts Payable System
Incurred
Obligations Payables
2.1 Payables Ledger
Records
New Payables Data
2.3.1
data
Set up 2.3.4
supplier Accounts Provide 3
payables payable general
records file ledger
data
Received Payables
2.2 Purchases Records to Paid Payables Records
delete Paid
Received payables
purchases 2.3.3 file
Supplier Invoices
file Delete paid
payables Invoice and
Payment Supplier
Receipt data statement
statements
Data Paid Supplier file
2.3.2 Data Invoice Data
Make Suppliers
supplier
payments
Payments to Suppliers
 The AIS is the first
information-oriented CBIS subsystem
to implement

n MIS Depends on a good AIS

n DSS Depends on a good AIS
n ES Depends on a good AIS