Information
Systems:
An Overview
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
INTRODUCTION
• Questions to be addressed in this chapter include:
• What is the meaning of system, data, and information?
• What is an accounting information system (AIS)?
• Why is the AIS an important topic to study?
• What is the role of the AIS in the value chain?
• How does the AIS provide information for decision
making?
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
• Bagaimana sebaiknya menetapkan harga pokok produk
agar dapat bersaing , tetapi tetap mendapatkan laba?
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
SYSTEMS, DATA, AND INFORMATION
• A system is:
• A set of interrelated components
• That interact
• To achieve a goal
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
SYSTEMS, DATA, AND INFORMATION
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
SYSTEMS, DATA, AND INFORMATION
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
SYSTEMS, DATA, AND INFORMATION
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
SYSTEMS, DATA, AND INFORMATION
• However, when you get more
information than you can effectively
assimilate, you suffer from information
overload.
(kelebihan informasi : berlebihnya jumlah informasi yang dapat diserap dan
diproses otak manusia, mengakibatkan penurunan kualitas pengambilan
keputusan dan peningkatan pada biaya penyediaan informasi)
• Example: Final exams week!
• When you’ve reached the overload
point, the quality of decisions declines
while the costs of producing the
information increases.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
SYSTEMS, DATA, AND INFORMATION
Nilai Informasi : keuntungan yang diberikan oleh informasi
dikurangi dengan biaya untuk memproduksinya
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
Contoh sukses dalam penerapan IT :
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
SYSTEMS, DATA, AND INFORMATION
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
SYSTEMS, DATA, AND INFORMATION
• Informasi diberikan kepada keduanya:
• Pengguna eksternal
Dalam memberikan informasi wajib atau penting, fokusnya harus
pada:
Meminimalkan biaya.
Memenuhi persyaratan peraturan.
Memenuhi standar minimum keandalan dan kegunaan.
• Pengguna internal
Pengguna internal terutama menggunakan informasi
diskresioner.
Fokus utama dalam menghasilkan informasi ini adalah
memastikan bahwa manfaat melebihi biaya, yaitu informasi
memiliki nilai positif.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
WHAT IS AN AIS?
• An AIS is a system that collects, records, stores, and
processes data to produce information for decision
makers.
(suatu sistem yang mengumpulkan, mencatat, menyimpan, dan mengolah
data untuk menghasilkan informasi bagi pengambil keputusan. Sistem ini
meliputi orang, prosedur, dan instruksi data, perangkat lunak, infrastruktur
teknologi informasi, serta pengendalian internal dan ukuran keamanan)
=== Komponen SIA
• It can:
• Use advanced technology; or
• Be a simple paper-and-pencil system; or
• Be something in between.
• Technology is simply a tool to create, maintain, or
improve a system.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
• It’s fundamental to accounting.
• The skills are critical to career success. (Auditor, Tax
Accountant, Privat Industry and not for profit, management consulting)
• The AIS course complements other systems courses.
• AIS topics are tested on the new CPA exam.
• AIS topics impact corporate strategy and culture.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
Occupational
Culture Strategy
AIS
Information
Technology
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
SIA yang didesain dengan baik, dapat
menambah nilai organisasi dengan :
• Meningkatkan kualitas dan mengurangi biaya
produk atau jasa
• Meningkatkan efisiensi
• Berbagi pengetahuan
• Meningkatkan efisiensi dan efektivitas rantai
pasokannya
• Meningkatkan struktur pengendalian internal
• Meningkatkan pengambilan keputusan
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
Tiga Fungsi Bisnis yang dipenuhi SIA
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
Terimakasih..
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart