Materi 1. 2. 3. 4. 5. 6.
Era Informasi Strategi dan Peluang Yang Kompetitif Database dan Database Warehouse Desain Database Sistem Pendukung Keputusan dan Sistem Cerdas E-Commerce
SISTEM INFORMASI AKUNTANSI Pertemuan 15
2 SKS
Apa Pemrosesan Data Itu? • Manipulasi atau transformasi simbol bertujuan meningkatkan kegunaannya • Data Processing (DP) / pemrosesan data dan Transaction Processing (TP) sering digunakan secara bergantian • Diterapkan pada data bisnis
Sistem Informasi Akuntansi • Mengumpulkan data yang menerangkan aktivitas suatu firma • Mengubah data menjadi informasi • Membuat informasi tersedia bagi user baik di dalam maupun luar firma
Model SIA Environment Information
Management
Data processing software
Data
Database Accounting Information System
Input physical resources
Transform
Environment
Output physical resources
Pekerjaan Pemrosesan Data 1. Mengumpulkan data –
Setiap transaksi didokumentasikan. Apa yang terjadi?. Kapan terjadinya?. Berapa banyak (volumenya, nilainya)?. Penjelasan transaksinya
2. Memanipulasi Data –
Klasifikasi (menggunakan kode). Mengurutkan. Kalkulasi. Merangkumkan
3. Menyimpan Data –
Menjelaskan setiap transaksi. Mewakili hampir seluruh basis data
4. Menyiapkan dokumen –
Pemicu (dengan aksi dan jadwal). Hardcopy atau onscreen
Karakteristik SIA Mengerjakan pekerjaan yang perlu saja Prosedur standar Data yang mendetail Fokus terhadap perincian peristiwa kejadian (historical focus) • Menyediakan informasi pemecahan masalah secara minimal • • • •
Contoh SIA sebagai sistem distribusi
• Manufaktur • Wholesaler • Retailers • service
Diagram Aliran Data SIA • Diagram Aliran Data (Data Flow Diagram) –Sistem didokumentasikan secara hirarki –Data mengalir, diproses, entitas
Diagram Konteks Sistem Distribusi
Sales orders
Customers
Commitments Purchases orders
Rejected sales order notices
Shipments Supplier invoices
Invoices
Distribution system
Statements
Suppliers
Supplier statements
Payments by customers
Payments to suppliers Income statement
Balance sheet
Stock
Budget reports
Management Other reports
Materials stockroom
Sales Orders
Customers
Diagram Level 0 Sistem Distribusi
Rejected sales order notices Invoices
1. Fill Orders
Statements Payments by customers Receivables ledger data Inventory ledger data
Purchasing data
Commitments
Received items
3. Maintain general ledger Income statement
Payables ledger data Other reports Budget reports
2. Order replenishment stock
Purchase Orders Shipments
Suppliers
Supplier invoices
Balance sheet
Supplier statements Payments to suppliers
Management Stock
Materials stockroom
A Figure 1 Diagram of the Systems that Fill Customer Orders
Sales orders
Customers
Rejected sales order notices
Accepted orders
Payments by customers
1.1 Order Entry Filled items Completed orders Invoices
Billed orders
1.4 Accounts receivable
1.2 Inventory
1.3 Billing Purchasing data Inventory ledger data
Receivables ledger data
3
2
3
2
Received items
A Figure 2 Diagram of the Systems that Order Replenishment Stock Purchasing data
Commitments
1
2.1 Purchasing
Filled purchase orders
Purchase orders
Issued purchase order data
Shipments
Received items 2.2 Receiving
1 Materials stockroom
Stock
Received purchases Incurred obligations Payable ledger data
3
Suppliers
Supplier invoices
2.3 Accounts payable
Supplier statements Payments to suppliers
A Figure 3 Diagram of the Systems That Perform General Ledger Processes 1 1 2
Receivables ledger data Inventory ledger data Payables ledger data
3.1 Update general ledger
General ledger records Updated general ledger records
Management report data
3.2 Prepare management reports
General ledger
Other reports Budget reports
Balance sheet Income statement
Management
Isian Pemesanan Pelanggan • Isian Pesanan –Formulir daftar pembelian
• Iventory –Proses penjualan –Proses penerimaan –Masukan bagi general ledger
A Figure 1.1 Diagram of the Order Entry System Customers
Sales orders
Edit rejects
Edited orders
1.1.1 Edit order data
Rejected sales order notices
Customer credit file
Edited and checked orders
Accepted orders 1.2
1.3
Sales order edit ejects
1.1.2 Computer credit check
Credit data
Credit Rejects 1.1.3 Log in orders
Completed orders
Order data
1.1.4 Mark filled orders
Date filed Order log
Sales order credit rejects
A Figure 1.2 Diagram of the Inventory System 1.1 Accepted orders
1.2.1 Check the balance on hand
Backorder records
Backorder file
Inventory file additions
Item records
Items available
Filled items
1.3
Received items
2
Inventory file
Updated item records
1.2.2 Check the reorder point
1.2.3 Add received items
Inventory records
Purchasing data
2
Inventory ledger data
1.2.4 Provide general ledger data
3
Billing • Invoice –Note: 1. Costumer Data 2. Item Data
1.2
Filled items
1.3.1 Obtain customer data
A Figure 1.3 Diagram of the Billing System
Customer data
Customer file
Invoice data
Invoices
1.3.2 Prepare invoices
Billed orders
Customers
1.4
Completed orders 1.1
Account Receivable • Empat: –Penjualan hari ini –Pembayaran hari ini –Time to send statemen –Need to provide general ledger data
1.3
A Figure 1.4 Diagram of the Accounts Receivable System
Billed orders
1.4.1 Add new receivables
New receivables
Statement records
1.4.4 Provide general ledger data
Accounts receivable file Receivables records to delete
1.4.3 Prepare statements
Receivables ledger data
1.4.2 Delete paid receivables
Statements
Customers
Receivables records
Payments by customers
Paid receivables records
Paid receivables file
3
Order Replenishment Stock • Pembelian (Purchasing) –Penggunaan teknologi • EDI • ISDN
–Surat Pembelian (Purchasing Order)
A Figure 2.1 Diagram of the Purchasing System Purchasing data 1
2.1.1 Select suppliers
Purchase order data
2.2
Past performance data
Supplier file
Inventory and supplier data 2.1.2 Obtain verbal commitments
Commitments
Issued purchase order data
2.3 Incurred Obligations
Purchase Order history file
2.1.3 Prepare purchase orders
Purchase Orders Purchase order records Outstanding purchase order files
Removed purchase order records
Suppliers
2.1.4 Close out purchase orders
Purchase records to close out Filled purchase Orders 2.2
A Figure 2.2 Diagram of the Receiving System 2.1
Suppliers
Purchased item data
Shipments Stocks
2.2.1 process receipts
Issued purchase order data
Purchased items file Receipt information
Received items Materials stockroom
2.2.1 Notify other systems
1 Filled purchase orders
2.1 Received purchases 2.3
Accounts Payable • Supplier dibayar ketika: –Stok sudah dipesan (ada copy PO) –Stok sudah diterima –Invoice
A Figure 2.3 Diagram of the Accounts Payable System 2.1
Incurred Obligations New Payables data
2.3.1 Set up supplier payables records
2.2
Payables Ledger Data 2.3.4 Provide general ledger data
Accounts payable file
Received Purchases
Payables Paid Payables Records to Records delete
Received purchases file Receipt Data
Payables Records
2.3.3 Delete paid payables Payment data
2.3.2 Make supplier payments
Supplier Invoices
Invoice and statement file
3
Paid payables file
Supplier statements
Paid Supplier Data Invoice Data
Suppliers Payments to Suppliers
SIA merupakan pondasi dari banyak Sistem Informasi
• SIA harus diterapkan terlebih dahulu bagi sistem-sistem di bawah ini: –MIS –DSS –ES
Kesimpulan • SIA menjaga laporan keuangan perusahaan • Komponen pemrosesan data – Pengumpulan data – Manipulasi data – Penyimpanan data – Penyiapan dokumen
• SIA subsistem • SIA membantu memecahkan masalah
Quiz Jawabannya kumpulkan pada saat UAS • Apa yang kamu ketahui tentang Pemrosesan Data? • Sebutkan komponen pemrosesan data! • Apa yang kamu ketahui tentang sistem inventory? • Apa yang kamu ketahui tentang sistem invoice?
