Materi 4 Dokumentasi Sistem Informasi Akuntansi
Materi 4 Dokumentasi Sistem Informasi Akuntansi
DOKUMENTASI
SISTEM INFORMASI AKUNTANSI
BENTUK DOKUMENTASI
Transformasi/pengolahan data
Arus data
Penyimpanan data
DIAGRAM ARUS DATA
Tujuan
Data
(J)
DIAGRAM ARUS DATA
Piutang Dagang
(H)
(G)
Pembayaran Data Informasi
Pelanggan Pelanggan Piutang
(B) 1.0 (D) 2.0 (I) Manajer
Pelanggan Proses Update Kredit
(A) Pembayaran Piutang (K)
(C) (F)
Setoran (E)
Bank
(J)
DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Pay Payroll
empl.
Change Employ- check
Payroll Bank
form ees
file
Payroll
Disburse-
3.0 ment data 5.0
Prepare Employee/
Update
reports Payroll file
Gen.
Ledger
Payroll tax
Payroll disb. voucher
report
4.0 General
Pay Ledger
taxes Tax report
Manage- & payment
ment Govt.
Agencies
DIAGRAM KONTEK
Management
Laporan gaji
DATA DICTIONARY
DFD mendeskripsikan
arus data SIA sedangkan
bagan alir
mendeskripsikan arus
dokumen atau catatan
yang berisi data dalam
sistem.
SIMBUL BAGAN ALIR
Document Symbol
Represents a document or report that is prepared by hand or printed by a
computer.
INPUT/OUTPUT SYMBOLS
3
2
1
• Input/Output; Journal/Ledger
– Can represent any input or output on a
program flowchart.
– Also represents accounting journals or
ledgers in a document flowchart.
INPUT/OUTPUT SYMBOLS
• Display
– Represents information displayed by an
online output device such as a terminal,
monitor, or screen.
INPUT/OUTPUT SYMBOLS
• Online Keying
– Represents data entry by an online device
such as a terminal or personal computer.
INPUT/OUTPUT SYMBOLS
• Transmittal Tape
– Represents manually prepared control totals
which are to be compared to computer totals
for control purposes.
PROCESSING SYMBOLS
• Computer Processing
– Represents a process performed by a
computer, which usually results in a change in
data or information.
PROCESSING SYMBOLS
• Manual Operation
– Represents a processing operation that is
performed manually.
PROCESSING SYMBOLS
• Auxiliary Operation
– Represents a processing operation carried
out by a device other than a computer, e.g.,
an optical character scanner.
PROCESSING SYMBOLS
• Magnetic disk
– Represents data stored permanently on a
magnetic disk.
– Frequently used to represent master files and
databases.
STORAGE SYMBOLS
• Magnetic Tape
– Represents data stored on a magnetic tape.
– Sometimes represents transaction files.
STORAGE SYMBOLS
• Diskette
– Represents data stored on a floppy disk or zip
disk.
STORAGE SYMBOLS
• Online Storage
– Represents data stored in a temporary online
file in a direct-access medium such as a
magnetic disk.
STORAGE SYMBOLS
• File
– Represents a file of documents that are manually
stored and retrieved.
– Letter indicates the ordering sequence:
• A = Alphabetic order
• D = Date order
• N = Numeric order
FLOW AND MISCELLANEOUS
SYMBOLS
• Data/Information Flow
– Represents the direction of data/information
flow.
– Often used to show data being copied from
one document to another.
FLOW AND MISCELLANEOUS
SYMBOLS
• Communication Link
– Represents the transmission of data from one
location to another via communication lines.
FLOW AND MISCELLANEOUS
SYMBOLS
• On-page connector
– Connects processing from one location to
another on the same page.
– Used to avoid crisscrossing lines.
FLOW AND MISCELLANEOUS
SYMBOLS
• Off-page connector
– Connects the processing flow between two
different pages.
– Signals the exit from one page and the
corresponding entrance on another page.
FLOW AND MISCELLANEOUS SYMBOLS
• Terminal
– Represents the beginning, end, or a point of
interruption in a process or program.
– Also used to indicate an external party.
FLOW AND MISCELLANEOUS SYMBOLS
• Decision
– Represents a decision-making step.
– Used in a program flowchart to show
branching to alternate paths.
FLOW AND MISCELLANEOUS SYMBOLS
• Annotation
– Provides for the addition of descriptive
comments or explanatory notes as
clarification.
BAGAN ALIR DOKUMEN
Mengidentifikasi:
Bagian/divisi yang masuk ke
dalam bagan alir, misalnya,
depertement, fungsi-2, pihak
luar yang berhubungan dengan
perusahaan.
Arus dokumen dan informasi
Proses
BAGAN ALIR SISTEM
Bagan alir sistem menggambarkan hubungan antara input, proses, dan
output dari SIA.
Enrollment
Forms
Update Sorted
1.0 A Enrollment
Student
Update Student Forms
Records
Student Records
Records
Enrollment Sorted
Forms Prepare
Enrollment Class
Forms Lists
2.0
Prepare Bursar
Enrollment
Class Lists
Forms
Sorted
Class
Enrollment
Class Lists
Forms
Lists
Bagan
DFD
Faculty alir
Faculty Bursar
BENTUK
DOKUMENTASI SISTEM
YANG LAIN
BAGAN STRUKTUR
(STRUCTURE CHART)
Menunjukkan Update
hubungan Master File
antar modul
A Menetapkan kebijakan
B Memilih personil
C Membuat manual
D Melatih personil
F Kode program
G Pengujian sistem
H Konversi file
K Pengoperasian paralel
Terdiri
dari
Item
Faktur pesanan
Merefleksikan
Isi faktur
Pesanan
untuk
Item Persediaan
faktur produk
ISTILAH-ISTILAH PENTING
Data flow diagram, diagram yang
menggambarkan arus data antara proses,
file, dan tujuan data.
Decision table, suatu matrik yang
menggambarkan proses keputusan
dengan variable yang komplek. Matrik
berisi hubungan keputusan dengan
berbagai kondisi yang terjadi.
Document flowchart, diagram yang
menggambarkan arus dokumen diantara
berbagai unit dalam suatu organisasi.
ISTILAH-ISTILAH PENTING
Entity-relationship diagram, diagram yang
menggambarkan hubungan antar entity
(satuan data) yang disimpan dalam memori
computer.
Flowchart, diagram yang menggambarkan
hubungan diantara proses yang berurutan.
Gantt chart, diagram untuk
menggambarkan target waktu
penyelesaian untuk setiap kegiatan dalam
suatu proyek.
ISTILAH-ISTILAH PENTING
Network techniques, diagram yang
mencakup PERT (Programme
Evaluation and Review Technique)
dan CPM (Critical Path Method)
untuk menggambarkan urutan
pelaksanaan setiap tahapan
proyek termasuk target waktu
penyelesaiannya.
ISTILAH-ISTILAH PENTING