Silabus EKA 5335 – Seminar Sistem Informasi Program Studi: Strata 1 (S-1) Akuntansi Fakultas Ekonomi dan Bisnis
Institut Keuangan Perbankan dan Informatika Asia Perbanas Jalan Perbanas, Karet Kuningan, Setiabudi, Jakarta – 12940, Indonesia Telp. 62-21-5252533, 5222501- 04, 5704376, 5704408, 5278788 - Fax. 62-21-5228460, 5222645 Website: www.perbanasinstitute.ac.id
SILABUS I. KODE MATA KULIAH / SKS II. NAMA MATA KULIAH
: EKA 5335 / 2 sks : Seminar Sistem Informasi
III. PROGRAM STUDI
: S1 Akuntansi
IV. DESKRIPSI DAN TUJUAN MATA KULIAH
:
The course is designed base on the fundamental premise that the major role of information technology is to provide organizations with strategic advantage by facilitating problem solving, increasing productivity and quality, increasing speed and accuracy of transaction processing and reporting, increasing internal control, increasing job satisfaction, improving customer services, enhancing communication and collaboration, and enabling business process restructuring. In line with that premise, the course is intended to provide students with knowledge and skills they need to pursue successful careers in accounting or become business professional in the fast changing business world of today. To have the knowledge as an accountant and business professionals, the course places a major emphasis on up-to-date coverage of the essential role of information systems and internet technologies in providing a platform EKA 5335 - Silabus Seminar Sistem Informasi – Program Studi S-1 Akuntansi
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for transaction processing and reporting, audit trail, internal control, business & commerce activities, and collaboration processes among all business stakeholders in today’s networked enterprises and global markets. The course also covers various issues related to accounting profession such as aligning business goals and IT plan, roles of IT to increase firm’s competitiveness,, strategies to develop and implement information systems, fraud and threat to accounting information system, controlling computer based information systems, roles of accountant in information systems, business process reengineering, cloud computing and green computing. V. VI.
MATA KULIAH PRASYARAT: Proyek Sistem Informasi BUKU WAJIB DAN BAHAN REFERENSI: 1. Text Books : 1. Accounting Information Systems, 12th ed., Romney & Steinbart, 2012, Prentice Hall. (Romney) 2. Accounting Information System, 8th ed. James A. Hall, 2012, South-Western College Publishing. (James) 3. George H. Bodnar & William S. Hopwood. Accounting Information System, 10th Edition, 2010. Pearson Education. (Bodnar) 4. Acquiring, Developing, and Implementing AIS, 6th ed. Gelinas, Sutton, Hutton, 2005, Thomson. (Gelinas) 5. Reengineering the Corporation, Michael Hammer, James Champy, 1994 (Hammer) 2. References : 1. Journal of Accountancy (JofA) – AICPA, USA. 2. Some Articles on Information Systems and Information Technology Related 3. On line material such as SAP.com, Oracle.com, COSO.ORG, and COBIT.ORG
EKA 5335 - Silabus Seminar Sistem Informasi – Program Studi S-1 Akuntansi
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VII.
METODE PEMBELAJARAN: Lecturing, Discussion, and Presentation.
VIII.
MEDIA PEMBELAJARAN : Whiteboard, Microphone, Internet, LCD Projector, and Computer.
IX.
KETENTUAN KEHADIRAN : Kehadiran dalam perkuliahan merupakan prasyarat yang harus dipenuhi mahasiswa. Mahasiswa yang kehadirannya dalam perkuliahan kurang dari 80%, tidak diijinkan untuk mengikuti Ujian Akhir Semester (UAS).
X.
XI.
METODE EVALUASI: 1. Ujian Tengah Semester (UTS)
30 %.
2. Partisipasi Kelas, Presentasi, Kuis
30%
3. Ujian Akhir Semester (UAS)
30%
4. Paper Individu
10%
GRADASI PENILAIAN: Nilai angka : 80 <= Nilai < 100 = A (Excellent) Nilai angka : 68 <= Nilai < 80 = B (Very Good) Nilai angka : 56 <= Nilai < 68 = C (Good) Nilai angka : 45 <= Nilai < 56 = D (Poor) Nilai angka : 0 <= Nilai < 45 = E (Failed)
EKA 5335 - Silabus Seminar Sistem Informasi – Program Studi S-1 Akuntansi
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XII. JADWAL KULIAH TATAP
POKOK BAHASAN
MUKA (1)
(2)
1
∙ Reason to change information systems by the firm ∙ Behavioral aspects of change ∙ 5 Common Hurdles During the Erp
KOMPETENSI YANG
BUKU DAN
DIHARAPKAN
REFERENSI
(3)
(4)
1. Mampu menjelaskan kenapa perusahaan mengganti sistem
(5) Chapter 18
∙ Article
informasinya 2. Mampu menjelaskan masalah-
Selection Process and How you could
masalah dalam pengembangan
avoid them
sistem informasi dan cara-cara
∙ 13 Things a Customer Can Do to Avoid
∙ Romney
BAB
mengatatasi masalah tersebut
an ERP Implementation Failure ∙ ERP software implementation failure analysis and causes 2
∙ Information Systems Development Life
1. Mampu menjelaskan tahapan
∙ Romney
Chapter 19-
Cycle (SDLC) (Steps in system
pengembangan sistem informasi dan
∙ Gelinas
20
development)
alternatif pengembangannya
∙ Article
Chapter 1
∙ Acquiring, Developing, and Implementing AIS
2. Mampu menjelaskan peran akuntan ∙ SAP.COM dalam system development life cycle
EKA 5335 - Silabus Seminar Sistem Informasi – Program Studi S-1 Akuntansi
Success Story
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∙ Roles of accountant in SDLC ∙ Criteria for determining which application development approach to use
3. Mengetahui
berbagai
perusahaan ∙ ORACLE.COM
yang telah sukses mengembangkan
– Success Story
sistem informasinya
∙ 10 Keys for Project Success 3
∙ Computer Fraud and Abuse ∙ Analysing Vulnerabilities and Active
1. Mampu menjelaskan computer fraud
∙ Romney
Chapter 5
∙ Bodnar
Chapter 3
∙ James
Chapter 15
∙ Bodnar
Chapter 5
∙ Romney
Chapter 6
∙ James
Chapter 16-
control framework in computer-
∙ Romney
17
based information systems
∙ www.coso.org
Chapter 6-
and how to control
Threat to Information ∙ Controls for Active Threats in Information Systems ∙ Controls and precautions required to ensure the security of an organization’s computer facilities. 4
∙ Aspects of an information security system ∙ Threats and Risk to Accounting Information Systems
5
∙ General Control Framework for CBIS Risks ∙ Information Systems Controls for System
1. Mampu menjelaskan threats and risk in computer-based information systems 1. Mampu menjelaskan berbagai
EKA 5335 - Silabus Seminar Sistem Informasi – Program Studi S-1 Akuntansi
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Reliability
2. Mengetahui control framework yang
∙ COSO and COBIT
banyak dipergunakan oleh berbagai
∙ A Better Way to Evaluate IT Control
perusahaan besar
∙ www.cobit.org
7-8 J
∙ ournal of Accountancy
6
∙ Aligning Business Strategy and IT Strategy/Plan ∙ Strategic Information Systems Planning: Alignment of ‘IS/IT’ Planning and Business Planning
1. Mampu menjelaskan hubungan antara business plan dan information system plan 2. Mampu menjelaskan peran IS dalam value chain
∙ Impact of information on the value chain
∙ PPT Presentation by James ∙ Article by Ankit Bhatnagar ∙ Article by Eli Coelho
of an enterprise in the new economy
Young and Rubicam
7
∙ Michael Porter’s “Five Forces” Model ∙ How Information Gives you Competitive Advantage
1. Mampu menjelaskan peran IS dalam competitive forcé model 2. Mampu menjelaskan bagaimana IS
∙ The Death of Time and Distance
meniadakan jarak dan waktu (kill
∙ SAP.com and Oracle.com
time and distance)
∙ Collection of articles about “Five Forces” Model ∙ Article by Porter
3. Mengetahui berbagai perusahaan
and Victor
yang sukses dan gagal dalam
Article by
implementasi IS
Devendra Mishra and Owen P.H
EKA 5335 - Silabus Seminar Sistem Informasi – Program Studi S-1 Akuntansi
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8
UJIAN TENGAH SEMESTER (UTS)
9
∙ Enterprise Resource Planning (ERP) ∙ ERP Magic quadrant ∙ Trends 2012: Enterprise Applications/ERP ∙ Which Has The Better Apps Strategy: Oracle or SAP? ∙ SAP.com and Oracle.com
CLOSED BOOK 1. Mampu menjelaskan implikasi ERP terhadap akuntansi dan auditing 2. Memahami perusahaan-perusahaan pengembang ERP terbesar dan
∙ James ∙ Article by Gartner Group ∙ Article by - R
pendekatan membangun ERP
“Ray” Wang
3. Memahami beberapa perusahaan
and Paul D.
besar yang telah sukses meng-
Hamerman
implementasikan ERP
Chapter 11
∙ SAP.com and Oracle.com
10
∙ Electronic Commerce Systems ∙ E-commerce and Its Impact on the Accounting Profession
1. Mampu menjelaskan implikasi ECommerce terhadap akuntansi dan auditing
∙ James
Chapter 12
∙ A Literature Review (UNC
∙ HTML, XML, and XBRL
Greensboro
∙ Why You Should Get Serious about XBRL
Journal of Student Research in Accounting ∙ Collection of articles ∙ Article by Liv A. Watson
EKA 5335 - Silabus Seminar Sistem Informasi – Program Studi S-1 Akuntansi
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11
∙ Reengineering the Corporation ∙ Examining the relationship between
1. Mampu menjelaskan Business Process Reengineering (BPR),
business process reengineering and
kenapa perlu BPR dan kapan
information technology
melakukan BPR
∙ Role of IT in the Implementation of BPR
2. Mampu menjelaskan peranan IS
∙ Hammer
Chapter 1-3
∙ Article by Natasha la Rock ∙ Article by Nandagopal
dalam BPR 12
∙ Reengineering the Corporation
1. Mampu menjelaskan perbedaan
∙ Business Process Redesign : An Overview
Total Quality
∙ Successfully Performing BPR
Improvement/Management dan BPR 2. Memahami berbagai perusahaan yang telah sukses melakukan BPR
13
∙ A CPA’s Guide to the Top Issues in Technology ∙ A Better Way to Evaluate IT Control
1. Mampu menjelaskan top 10 issues in information systems and information
∙ Hammer
Chapter 1-3
∙ Article by Yogesh Malhotra ∙ Article by Michael Covert ∙ Journal of Accountancy
technology 2. Mampu menjelaskan better way to evaluate IT control
14
∙ Cloud Computing ∙ Green Computing
1. Mampu menjelaskan green computing and cloud computing
EKA 5335 - Silabus Seminar Sistem Informasi – Program Studi S-1 Akuntansi
∙ Journal of Accountancy
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∙ Trends 2012: Enterprise
2. Memahami
Applications/ERP
berbagai
trend ∙ Article by R
pengembangan sistem informasi
“Ray” Wang
∙ The Next Generation of ERP Software
and Paul D.
∙ SAP.com, Oracle.com
Hamerman ∙ Article by David AT (Epicor) ∙ SAP.com, Oracle.com
15
UJIAN AKHIR SEMESTER (UAS)
CLOSED BOOK
Dibuat oleh:
Disahkan oleh:
Mengetahui:
Drs. James Situmorang., Ak., MBA Dosen
Atik Djajanti SE., Ak., M.Ak Ketua Program Studi S1 Akuntansi
Dr. Wiwiek Prihandini., Ak., MM Dekan Fakultas Ekonomi & Bisnis
EKA 5335 - Silabus Seminar Sistem Informasi – Program Studi S-1 Akuntansi
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