TINJAUAN SEKILAS ACCOUNTING INFORMATION SYSTEM (AIS) b y MAHSINA, SE, MSi,.
Univ e rsitas Bh ayang k ara (UBHARA) SURABAYA
ACCOUNTING • Wilkinson: It is a principal way of organizing and reporting financial information. It has been called the ‘language of business’. To that end, an accounting system is used to identify, analyze, measure, record, summarized and communicate relevant economic information to interested parties. • Accounting Principles Board: “Kegiatan jasa, fungsinya menyediakan informasi kuantitatif terutama yang bersifat keuangan tentang entitas ekonomi yang dimaksudkan agar berguna dalam pengambilan keputusan ekonomi dalam membuat pilihan-pilihan nalar diantara alternatif arah tindakan (Halim, 2002: 46).
SYSTEM • Wilkinson: A system is an entity consisting of interacting parts that are coordinated to achieve one or more common objectives. • Suatu jaringan sejumlah prosedur yang saling berhubungan, yang dikembangkan sesuai dengan suatu pola (rencana) guna melaksanakan aktivitas utama perusahaan/ organisasi (Baridwan, 2002:3)
Perbedaan Sistem dan Prosedur Mulyadi (2001: 5) • Prosedur: Suatu urutan kegiatan klerikal, biasanya melibatkan beberapa orang dalam satu departemen atau lebih, yang dibuat untuk menjamin penanganan secara seragam transaksi perusahaan yang terjadi berulang-ulang.
INFORMATION SYSTEM • Data vs Information Data consist of facts and figures that are relatively meaningless to the user. Information is processed data or meaningfull data (McLeod, 2001: 12)
• Definition An Information System (IS) is a formulized computer information system that can collect, store, process and report data from various sources to provide the information neccesary for management decisions making (Hicks, 1993:2)
• Model Information System Input (Data)
Hardware
Software
Human Brain Procedures
Output (Information)
Feedback (Perry, Syatem Analysis & Design, 1993: 7)
Functional Steps in Transforming Data into Information • Data Collection, capturing, recording, validating, and editing data for completeness and accuracy. • Data Maintenance/ Processing, classifying, sorting and calculating data. • Data Management, storing, maintenance and retrieving data • Data Control, safeguarding and securing data and ensuring the accuracy and completeness of the same. • Information Generation, Interpreting, reporting, and communicating information
Functional Steps in Transforming Data into Information (The Models)
Data Control
Data Source
Data Collection
Data Maintenance/ Processing
Information Generation
User
Data Management
Data Security (Wilkinson, 1993: 11)
ACCOUNTING INFORMATION SYSTEM •
Wilkinson: An Accounting Information System is a unified structure that employs physical resources and components to transform economic data into accounting information for external and internal users. Sistem Informasi Akuntansi adalah suatu unifikasi struktur dengan menggunakan sumber daya fisik dan komponenkomponen untuk mentransformasikan data-data ekonomik kedalam informasi akuntansi untuk eksternal dan internal user
•
Mulyadi: Organisasi formulir, catatan dan laporan yang dikoordinasi sedemikian rupa untuk menyediakan informasi keuangan yang dibutuhkan oleh manajemen guna memudahkan pengelolaan perusahaan
Objectives of AIS • Support day to day operations Transaction Processing • Support Internal Decision Making - Trend Analysis - Quantitative & Qualitative Data - Non-Transactional sources • Help fulfil Stewardship Role
Resources Required for an AIS • • • • •
Processor (s): Manual or Computerized Data base (s): Data Repositories Procedures: Manual or Computerized Input/ output Devices Miscellaneus Resources
System Characteristics of Business Firms • • • • • • • • • •
Objectives (Tujuan/ sasaran) Environment (Lingkungan System) – Boundary the System Constraint (Kendala) – Internal & External Boundary determine the system ability/ configuration Input-Process-Ouput Feedback (Umpan Balik) Control (Pengendalian)– As on Law of requisite variety Subsystems (Subsistem) Dependability (Saling Kebergantungan) System Network (Jaringan kerja sistem) User
The Business Firm as a System
Environtment of the Firm Businesss Firm
Organization Information System Operational System
Organization’s Functions AIS Transaction Cicles Business Events from Operations
Type of Information System KIND OF SYSTEM
GROUPS SERVED
Senior Managers
Strategic Level
Management Level
Middle Managers
Knowledge Level
Knowledge Managers
Operational Managers
Operational Level Sales & Marketing Manufacturing
Finance
Accounting
Human Resources
The Relationship of AIS & MIS MIS
Finance
Sales & Marketing
Production
AIS
Personel
Order entry/ Sales Billing/ Acc. Rec./ Cash Receipts Purchasing/ Acc. Pay./ Cash Disbursement Inventory General Ledger Production
The Evolution of Planning System MRP I Material Requirement Planning (Full Logistic) MRP II Material Resources Planning (Logistic + Finance) ERP I Enterprise Resources Planning (Logistic + Finance_for Servicing Company also) ERP II Enterprise Resources Planning + Web
The ERP Scope ERP is a set of Integrated Software modules for supporting all of an enterprise’s processes in a real time
Human Resources Management
Financial Accounting
Supply Chain Management
Financial Management
E-Business
ERP Supply Chain Management
Production Planning/ Control
Customer Relationship Management Logistic
Examples of AIS Subsystems (Merchandising) ping p i h S
Order Entry Sales System
Revenue Cycles
Billing System Acc. Receivable System Cash Receipts System
Rec eivin g Inventory
System
General Ledger System
Ext/ Fin. reporting Tax & Req. reporting Internal reporting
Purchasing System Acc. Payable System Cash Disbursement System Expenditure Cycles
Human Resources Management (Payroll) System
No Planning/ Control, Investment or Production Cycles reflected here
Examples of AIS Subsystems: Production Cycles
Inventory System
Production System
Purchasing System Acc. Payable System Cash Disbursement System
Production Cycles
General Ledger System
No Revenue and Investment Cycles reflected here
Human Resources Management (Payroll) System
