BAB 2
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2-1
Tinjauan
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2-2
Tujuan Belajar
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2-3
Tujuan Belajar
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2-4
Tujuan Belajar 1
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2-5
Use of Systems Techniques
in Auditing
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2-6
Evaluasi Pengendalian Internal
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2-7
Uji Kepatuhan (Compliance Testing)
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2-9
Kertas Kerja
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 10
Kertas Kerja
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 11
Penggunaan Tehnik Sistem
Dalam Pengembangan SIA
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 12
Analisa SIA
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 13
Implementasi SIA
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 14
Tujuan Belajar 2
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 15
Tehnik-Tehnik Sistem
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 16
Simbol Dasar
Input/Output
Proses
Arus dokumen
Anotasi
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 17
Simbol Input/Output khusus
Penyimpanan
On-Line
Disket Magnetik
Pita Magnetik
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 18
Simbol Input/Output khusus
Dokumen Communication
Link
Input manual
Penyimpanan Off-
Tampilan Line
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 19
Simbol Proses Khusus
Proses
Keputusan pendukung
Predefined
Process Arsip
Persiapan Ekstrasi
Collate
Proses
Manual Sortir
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 20
Simbol-simbol Tambahan
Penghubung
Terminal
Parallel Mode
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 21
Simbol Yang digunakan dalam
Bagan Alir
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 22
Simbol Yang digunakan dalam
Bagan Alir
Arah normal suatu alur
Faktur yang
disetujui
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 23
Simbol Yang digunakan dalam
Bagan Alir
Arah Balik Dari Alur Dokumen
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 24
Simbol Yang digunakan dalam
Bagan Alir
Penggunaan simbol konektor
Gudang Pembelian
Surat A
Permintaan
Surat
Permintaan
A
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 25
Simbol yang digunakan dalam
Bagan Alir
Dua arah panah
Surat
Permintaan
Persiapan
Order Arsip
pembelian dan Pemasok
sesuaikan
dengan arsip
pemasok
Permintaan
pembelian
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 26
Tujuan Belajar 3
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 27
Bagan IPO dan HIPO
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 28
Bagan IPO
System: Penggajian
Bapak Ferry Deskripsi:
Chart Number: 3.1 Kalkulasi gaji kotor Tgl: 6/9/0X
Input Process Output
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 29
Bagan Hirarki
1.0
Sistem
Penggajian
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 30
Bagan Hirarki
3.1 3.2
Perhitungan Perhitungan
Gaji Kotor Gaji Bersih
Terminator
Penyimpan
Data
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 32
Diagram arus data (DFD)
Payroll Data
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 33
Diagram arus data (DFD)
Data to Calculate
Process Pay Paychecks
Employees
P2
Paychecks
Compute Employees
Net Pay
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 36
Analisa, Dokumen, dan Bentuk
Distribusi bagan alir
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 37
Analisa Bagan Alir
Pembelian Pemasok
Daftar Vendor Pilih
yang disetujui Vendor
Permintaan
Kuota
Siapan
Kuota
Permintaan
Kuota
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 38
Analisa Bagan Alir
Pembelian Pemasok
Permintaan Permintaan
Kuota Kuota
Pembuatan
Pemilihan
Purchase
Pemasok Order
Purchase Purchase
Order Order
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 39
Bagan Alur Dokumen
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 41
Aturan Sandwich
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 42
Tehnik Narasi
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 43
Analisa Pemanfaatan Sumber Daya
(APSD)
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 44
Analisa Pemanfaatan Sumber Daya
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 45
Tehnik-tehnik analisa keputusan
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 46
Tehnik-tehnik analisa keputusan
Code 1 2 3 4
Equal to
Go to Inconnector Inconnector
reference reference
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 47
Tehnik-tehnik analisa keputusan
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 48
Format Tabel Keputusan
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 49
Tabel Keputusan Untuk Proses
Distribusi Tenaga Kerja
1 2 3 4
15 Jam Regular Y – – N
15 Jam lembur Y N Y –
15 Jam Shift Y – N Y
Rupiah Regular x x x
Rupiah Lembur x x
Rupiah Shift x x
Kesalahan no shift/OT x
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 50
SELESAI
2001 Prentice Hall Business Publishing, Accounting Information Systems, 8/E, Bodnar/Hopwood 2 - 51