EVALUASI SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN...

EVALUASI SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PERSEDIAAN PADA INSTALASI FARMASI RUMAH SAKIT THT

BEDAH PROF.NIZAR

Bramestyo Haryputra Binus University, Jakarta, Indonesia, 11480

Abstrak

Tujuan penelitian ialah untuk mengevaluasi dan menganalisis proses bisnis dalam sistem informasi akuntansi pembelian dan persediaan barang yang diterapkan dalam rumah sakit apakah telah sesuai dengan yang diharapkan oleh rumah sakit, mengetahui apakah sistem informasi akuntansi pembelian dan persediaan barang telah terintegrasi dengan baik, dan memberikan rekomendasi dan saran yang dapat digunakan untuk memperbaiki kelemahan-kelemahan yang ada pada sistem agar aset dalam rumah sakit dapat terlindungi dengan baik. Metodologi penelitian yang digunakan yaitu studi kepustakaan, metode penelitian lapangan: wawancara, observasi, checklist, dan studi dokumentasi (review documentation) lalu metode analisis data. Hasil yang ingin dicapai pada penelitian ini adalah berupa analisa data yang disajikan dalam bentuk temuan masalah, dampak serta rekomendasi sebagai tindakan perbaikan. Dapat ditarik kesimpulan, bahwa dari hasil penelitian ini rumah sakit tht bedah Prof.Nizar memiliki pengendalian sistem informasi yang memadai namun terdapat beberapa kelemahan yang perlu diperbaiki guna meningkatkan proses pengendalian ke arah yang lebih baik lagi.

Kata kunci : evaluasi, sistem informasi, pembelian persediaan

1. Pendahuluan

Dunia bisnis sekarang ini berkembang semakin pesat dan cepat seiring

dengan perkembangan teknologi, peralatan teknologi sebagai sarana penunjang

bisnis terasa semakin penting peran serta manfaatnya. Dalam proses bisnis

dibutuhkan sistem pengolahan informasi yang baik agar keputusan yang diambil

merupakan keputusan yang tepat.

Dengan meningkatnya kompleksitas pasar, model peramalan permintaan

tradisional statistik, berdasarkan deret waktu, tidak lagi memenuhi kebutuhan

yang dikenakan pada mereka dengan rantai pasokan yang lebih kompetitif

mengenai tingkat yang memadai mereka persediaan dan interupsi. Untuk

mengolah informasi dengan baik maka dibutuhkanlah evaluasi terhadap sistem

informasi yang ada, karena Teknologi Informasi mempunyai resiko yang sangat

besar terhadap ancaman-ancaman dari luar jika tidak dikelola dan

diimplementasikan dengan baik. Menurut Paryanti dalam jurnalnya yang

berjudul “ Keamanan Sistem Informasi,2008” mengatakan bahwa “ Ada banyak

cara mengamankan data informasi pada sebuah sistem. Pada umumnya

pengamanan data dapat dikategorikan menjadi dua jenis yaitu: pencegahan

presentif dan pengobatan atau recovery. Pencegahan dilakukan supaya tidak

rusak, hilang, dan dicuri, sementara pengobatan dilakukan apabila data sudah

terkena virus, sistem terkena worm, dan lubang keamanan sudah diexploitas.

“ Oleh karena itu dibutuhkan pengawasan serta pengevaluasian agar sistem

informasi yang dipakai oleh perusahaan dapat berjalan sesuai dengan tujuan

perusahaan.

Untuk mencapai visi dari rumah sakit THT Bedah Prof. Nizar yang

bertujuan memberikan pelayanan kesehatan kepada masyarakat. Kegiatan utama

rumah sakit tersebut adalah menyediakan fasilitas pengobatan yang baik dan

menyediakan obat dengan kualitas yang bermutu. Karena pentingnya

ketersediaan obat untuk masyarakat, maka pengelolaan inventori yang terkait

dengan bagian pembelian menjadi aspek-aspek penting yang perlu mendapatkan

porsi khusus dalam pengelolaannya.

Oleh sebab itu, sistem persediaan menjadi sangat penting karena

umumnya persediaan merupakan komponen aktiva lancar yang jumlahnya cukup

material dan merupakan objek manipulasi serta tempat terjadinya kesalahan –

kesalahan besar. Sedangkan kegiatan pembelian berpengaruh dengan aliran

keluarnya kas dalam perusahaan.

2. Metodologi

Metodologi penelitian yang digunakan dalam penyusunan skripsi ini,

sebagai berikut:

1. Studi Kepustakaan

Metode pengumpulan data yang diperoleh dari sumber – sumber

kepustakaan dengan membaca dan mempelajari buku – buku, E-Thesis, dan

sumber – sumber data lainnya yang berhubungan dengan pengevaluasian

yang dilakukan.

2. Studi Lapangan

Metode pengumpulan data yang diperoleh dengan melakukan survey secara

langsung ke perusahaan yang dituju dengan menggunakan 3 (tiga) metode

yaitu:

a. Wawancara (Interview)

Metode pengumpulan data dengan cara melakukan tanya-jawab secara

langsung dengan pihak – pihak yang bersangkutan dalam perusahaan

untuk memperoleh informasi yang berkaitan.

b. Pengamatan (Observation)

Metode pengumpulan data dengan cara meninjau langsung obyek

penelitian dan mempelajari catatan atau dokumen yang diberikan

perusahaan kepada penulis untuk dapat memperoleh data yang akurat

dan terpercaya.

c. Daftar Pertanyaan (Checklist)

Metode pengumpulan data dengan cara memberikan daftar pertanyaan

kepada perusahaan untuk mengevaluasi sistem informasi persediaan

pada perusahaan.

2.1 Ruang Lingkup

Ruang lingkup penelitian dalam evaluasi sistem informasi Rumah Sakit

Bedah &THT Prof Nizar yaitu :

1. Dimulai dari kondisi pengecekan persediaan barang pada setiap harinya

apabila telah mencapai jumlah tertentu, maka diperlukan proses

pembelian barang hingga barang tiba di gudang persediaan/inventory

(barang masuk), dan barang kemudian dipindahkan dari gudang

persediaan/inventory (barang keluar) untuk proses penjualan.

2. Evaluasi akan dilakukan dengan mengaudit sistem informasi persediaan

barang pada Instalasi Farmasi Rumah Sakit THT Bedah Prof.Nizar

menggunakan metode around the computer.

Dengan ruang lingkup yang terdiri dari :

1. Pengendalian Umum (General Control), yang membahas tentang

Pengendalian Manajemen Keamanan (security management control) dan

Pengendalian Manajemen Operasional (operational management control).

Pengendalian Aplikasi (Application Control) yang membahas tentang

Pengendalian Batasan (boundary control), Pengendalian Masukan (input

control), dan Pengendalian Keluaran (output control).

2.2 Profil Rumah Sakit

RS THT Bedah Prof. Nizar dikembangkan dari sebuah tempat praktek

pribadi alm.Profesor Nizar SpTHT sejak tahun 1954. Pada tahun 1977

keluarga alm sepakat melanjutkan kegiatan pelayanan kegiatan yang

didasari oleh upaya pelayanan kesehatan khusus secara profesional untuk

seluruh lapisan masyarakat dan kemudian membentuk Yayasan Prof.

Nizar dan mengembangkan tempat dan tahun 1987 menjadi Rumah Sakit

Khusus THT. Pada tahun 2005 RS pelayanan kesehatan diperluas menjadi

Rumah Sakit THT Bedah Prof.Nizar.

Adapun sampai saat ini, bersama tenaga medis yang setujuan, mutu

pelayanan rumah sakit tetap ditingkatkan sesuai dengan perkembangan

ilmu pengetahuan dan teknologi kedokteran berlandaskan etika,

profesionalitas yang bertanggung jawab. Adapun standar pelayanan

Rumah Sakit telah terakreditasi oleh Kementerian Kesehatan Republik

Indonesia. Rumah sakit telah melayani pasien baik penduduk Jakarta,

Bogor, Depok, Bekasi dan juga dari Sumatera, Kalimantan sampai Irian.

2.3 Evaluasi

. Temuan:

Belum adanya smoke detector dalam Rumah Sakit.

Rekomendasi:

Rumah sakit sebaiknya memasang smoke detector sebagai alat

pendeteksi asap, agar dapat mendeteksi kebakaran skala besar dengan

cepat, sehingga dampak yang terjadi dapat dihindarkan dan menjadikan

aset-aset, data, informasi, dokumen serta peralatan komputer dan sistem

aplikasi dapat diselamatkan.

2. Temuan:

Belum adanya hydrant air dalam Rumah Sakit.

Rekomendasi:

Rumah Sakit menyediakan hydrant air, sehingga saat terjadi bencana

kebakaran, Rumah Sakit dapat mengatasinya secepat mungkin sebelum

terjadi kebakaran besar yang tidak dapat diatasi, sehingga mengurangi

persentasi kerugian akibat kehilangan aset yang dimiliki Rumah Sakit.

1. Temuan:

Karyawan diperbolehkan membawa makanan dan minuman didekat

peralatan komputer.

Rekomendasi:

Dibuatnya aturan khusus Rumah Sakit yang tidak memperbolehkan

karyawan membawa minuman dan makanan didalam area komputer.

4. Temuan:

Tidak adanya peraturan yang mewajibkan tamu menggunakan kartu

identitas pengenal yang jelas.

Rekomendasi:

Rumah sakit sebaiknya memberikan identitas khusus untuk setiap tamu

yang datang, agar pihak rumah sakit mengetahui bahwa mereka adalah

tamu, sehingga akan dibatasi penggunaan aksesnya.

2. Temuan:

Rumah Sakit tidak memasang kamera pengawas.

Rekomendasi:

Rumah Sakit memasang kamera pengawas didalam area penyimpanan

aset-aset Rumah Sakit.

1. Temuan:

Login akses seperti Username dan Password tidak di-encryption.

Rekomendasi:

Pembuatan Username dan Password diharuskan memakai kombinasi

antara huruf dan angka sehingga dapat membuat informasi lebih aman.

2. Temuan:

Tidak adanya batasan-batasan kewenangan user dalam mengakses

aplikasi.

Rekomendasi:

Sebaiknya setiap user Rumah Sakit diberikan Username dan Password

untuk bisa mengakses informasi-informasi sesuai dengan bagiannya.

1. Temuan:

Tidak adanya batas maksimal ukuran field pada login akses.

Rekomendasi:

Sebaiknya pihak Rumah Sakit memberikan notifikasi pada field login

atau akses yang berfungsi untuk memberitahukan bahwa data yang

dimasukan lebih atau tidak lengkap.

2. Temuan:

Sistem Aplikasi tidak dilengkapi dengan pembatasan sistem umur

password.

Rekomendasi:

Sebaiknya dibuat prosedur pengingat setiap awal bulan agar user

mengubah password secara berkala. Sehingga pengubahan password

secara berkala dapat mengurangi tingkat risiko pengaksesan ilegal dalam

jangka waktu panjang. Setidaknya, sekalipun password telah diketahui

pihak lain, hal itu tidak akan berlangsung lama jika dilakukan perubahan

password secara berkala

3. Temuan:

Tidak terdapat pembatasan dalam proses peng-input-an login akses dan

beberapa kali batas salah peng-input-an login.

Rekomendasi:

Dibuat program validasi password dengan batas maksimal sebanyak 3

kali. Apabila sampai 3 kali user masih salah memasukkan password, hak

akses pihak tersebut akan diblokir secara otomatis oleh sistem. Dan untuk

mengaktifkan kembali Username dan password tersebut, user yang

bersangkutan harus menghubungi Direktur Administrasi & Keuangan

agar Username dan password dapat digunakan kembali.

3. Kesimpulan

Evaluasi yang telah dilakukan terhadap sistem informasi akuntansi

pembelian dan persediaan barang pada Rumah Sakit THT Bedah Prof.Nizar

dengan menggunakan metodologi penelitian studi kepustakaan, metode

penelitian lapangan (wawancara, pengamatan, check-list, studi dokumentasi), dan

metode analisis data serta menggunakan metode audit around the computer.

Berdasarkan evaluasi tersebut, maka disimpulkan bahwa :

1. Security management control rumah sakit secara keseluruhan berjalan

dengan kurang baik, karena rumah sakit tidak memiliki smoke detector,

hydrant air, kamera pengawas serta rumah sakit juga tidak memberikan

identifikasi jelas dalam bentuk badge kepada pihak luar yang masuk

kedalam rumah sakit dan karyawan pun diperbolehkan membawa makanan

dan minuman di dekat peralatan komputer.

2. Operational management control perusahaan secara keseluruhan sudah

berjalan dengan baik.

3. Boundary control yang diterapkan pada rumah sakit secara keseluruhan

berjalan kurang baik, karena rumah sakit tidak melakukan encryption pada

username dan password, tidak adanya batasan-batasan terhadap kewenangan

pengguna dalam mengakses aplikasi, tidak adanya pembatasan sistem umur

password dan juga tidak adanya pembatasan peng-input-an login akses,

4. Input control yang diterapkan pada perusahaan secara keseluruhan sudah

cukup baik, namun terdapat beberapa kekurangan seperti tidak adanya

fasilitas penanganan kesalahan (menu help), sistem aplikasi juga tidak

memberikan fungsi peringatan apabila data belum di back up ketika ingin

melanjutkan proses berikutnya serta tidak adanya perubahan warna pada

interface jika terjadi kesalahan peng-input-an data.

Output control yang diterapkan pada rumah sakit secara keseluruhan sudah cukup baik, namun ada beberapa kekurangan seperti tidak adanya contact person pada laporan dan tidak adanya end of page pada pelaporan yang dihasilkan lebih dari satu halaman.

Daftar Pustaka

[1] (2007). ITGI-CobIT 4.1th edition.

[2] (2008). Kamus Besar Bahasa Indonesia. Edisi ke-3. Balai Pustaka, Jakarta.

[3] Afrina, Mira. (2008). Komponen Sistem Informasi, Materi Perkuliahan Mata Kuliah

Konsep Sistem Informasi.

[4] Boynton., Johnson, & Kell. (2002). Modern Auditing. Edisi ke-7. Erlangga, Jakarta.

[5] Cangemi, Michael P., & Singleton, Tommie. (2002). Managing The Audit Function

A Corporate Audit Department Procedures Guide. Third Edition. John

Wiley and Sons, Inc.

[6] Chada, Alifa. (2011). Syarat – Syarat Informasi Yang Baik.

From: http://id.shvoong.com/social-sciences/education/2190843-syarat-

syarat-informasi-yang-baik/#ixzz1osDKC9EV.

[7] Cadarisa, Arinda. et.al. (2011). Sistem Akuntansi Yopie Salon. From:

http://www.scribd.com/doc/77216617/43/Fungsi-yang-Terkait-Dalam-

Sistem-Persediaan.

[8] Gondodiyoto, S. (2006). Audit Sistem Informasi Lanjutan. Edisi ke-1. Mitra Wacana

Media, Jakarta.

[9] Gondodiyoto, S. (2007). Audit Sistem Informasi : Pendekatan CobIT (Edisi Revisi).

Mitra Wacana Media, Jakarta.



[11] Gondodiyoto, S. (2007). Audit Sistem Informasi +Pendekatan cobIT. Edisi Refisi.






[14] Gondodiyoto. (2009). Pengendalian Fungsi Audit Sistem Informasi : Contoh Audit

Charter. Edisi 2. Mitra Wacana Media,Indonesia.

[15] Hendarti, Henny. et.al. (2007). Seminar Nasional Aplikasi Teknologi Informasi

(SNATI 2007) ISSN: 1907-5022.

[16] Husni, Hari Setiabudi. et.al. (2010). Evaluasi Pengendalian Sistem Informasi

Penjualan pada PT. XYZ. ComTech, vol.1, no. 2.969-978.

[17] Husni, HS., Tandra,TW., Anugrah,Ade. (2010). Evaluasi Pengendalian Sistem

Informasi Penjualan Pada PT. XYZ. Comtech Journal, 1(2), 970.

[18] Karmawan,I Gusti M., Udiono T., Haris, Abdul. (2010). Evaluasi Sistem Informasi

Sumber Daya Manusia Pada PT. XYZ. Comtech Journal, 1(1), 139.

[19] Herawati, Evy. (2009). Audit Sistem Informasi Aplikasi Penjualan Tunai Pada PT.

AJ. CommIT Journal, 3(2), 86.

[20] Sovia, Rini. (2008). Aplikasi Perancangan Sistem Informasi Persediaan Barang

Pada PT. Citra Mutiara Lestarindo Padang Didukung Bahasa

Pemrograman Visual Basic 6.0 Dan Database Multiuser. MEDIA SISFO

Journal, 2(4) Nopember 2008, 01. From:

http://isjd.pdii.lipi.go.id/admin/jurnal/2409112.pdf.

[21] Mulyadi. (2001). Sistem Akuntansi. Edisi ke 3. Salemba empat. Indonesia.

[22] Nurrohman, Iman. (2007). [IASII] Tanya Audit IT maturity menggunakan COBIT.

From: http://groups.yahoo.com/group/IASII/message/352.

[23] O.B.B.A.D.I .(2009). Arsitektur Sistem Informasi [Studi Kasus Pada PT. Surya

Agency ]. From: http://nurulilmi0221.blogspot.com/2010/10/arsitektur-

informasi.html:.

[24] O’Brien, James A. & Marakas, George M. (2008). Management Information System,

8th edition. McGraw Hill International Edition, New York.

[25] O’Brien, James. (2005). Pengantar Sistem Informasi. Terjemahan Dewi Fitriasari

dan Deny Arnos Kwary. Edisi ke-12. Salemba Empat, Jakarta.

[26] Rama, Dasaratha V, Jones, Frederick L.(2008). Accounting information systems,

buku ke-2 .(Alih bahasa M. Slamet Wibowo), Salemba empat. Jakarta.

[27] Rama, Dasaratha V., Jones, Frederick L(2006). Accounting Information System. 1st

edition., Thomson South-Western.

[28] Romney, Marshall B. &Paul John Steinbart.(2006). Accounting Information System,

10th edition. Pretince Hall, Inc, New Jersey.

[29] Said, Fairuz El. (2010). Sistem Informasi – Arsitektur Informasi. From:

http://fairuzelsaid.wordpress.com/2010/11/04/sistem-informasi-arsitektur-

informasi/.

[30] Skousen, Stice and Stice. (2000). Intermediate Accounting. 14th Edition. Thompson

Western.

[31] Umar, Husein. (2005). Evaluasi Kinerja Perusahaan : Teknik Evaluasi Bisnis dan

Kinerja Perusahaan secara Komprehensif, Kuantitatif dan Modern. Jakarta:

Gramedia Pustaka Utama.

[32] Yulistia, Chandra. (2007). [IASII] Tanya Audit IT maturity menggunakan COBIT.


EFFECTIVENESS EVALUATION OF THE INFORMATION SYSTEM

INVENTORY AT PT. DUTA KREASI BERSAMA REALTINDO

Muhamad Alfian Binus University, Jakarta, Indonesia, 11480

Monthy Binus University, Jakarta, Indonesia, 11480

And

Andreas Imanuel Binus University, Jakarta, DKI Jakarta, 11480, Indonesia

Abstract

The purpose of this study was to evaluate the effectiveness of the inventory information

system implemented by the company, make recommendations to the company's results

are found, giving an overview of the company on a system that is running the company.

Research methods used are literature studies, field studies: interviews, observation,

checklists. The framework used the COBIT 4.1. The results achieved in that state of

maturity based on the company's maturity level calculation lies in the figures for the

Plan and Organized 2.677, 2.843 rate for Acquire and Implement, the rate of 2.65 for the

Delivery and Support, and 3.007 points for the Monitoring and Evaluate. Thus, the

median total of the four domains based on the calculation of maturity level, the company

stands at 2.7942 or 3.00 which at the level of Process Defined. Conclusions from the

study were PT. Duta Kreasi Bersama Realtindo have a pretty good system of

information but there are some weaknesses that need to be improved in order to improve

the quality of better information systems.

Keywords : Evaluation, Effectiveness, System, Information, Inventory, COBIT 4.1,

Maturity Level

1. Introduction

As the times, the need for information technology becomes a very important

need for human civilization. Development of information technology led to

significant changes in various fields such as business environment and the business

sector as an example. Broadly speaking, many companies are now applying

information technology in business processes. Implementation was carried out on

the grounds that the business sector in the era of globalization is very responsive,

dynamic, and competitive. With the development of information technology,

companies can increase profits and market share to compete with others and be able

to cope with various problems in the business process is executed. Thus,

technological developments have become aspects of life in a business environment

or in a company in running its business processes.

Some of the objectives of the company relies heavily on the application of

information systems and information technology. The availability of specific

information, fast, precise, accurate, and reliable is very important for a company,

because it can help management in decision making. Information systems has

become one of the high quality factor of a company's success in achieving its goals.

Therefore companies need to evaluate the performance of information

systems and their utilization, in order to achieve competitive business goals.

Evaluation of information systems conducted to measure the effectiveness of

information systems within an enterprise to achieve business objectives and

resource usage. One area of information systems play an important role in the

passage of a company's business processes is a system of inventory information.

Inventory for the company is one of the main assets. Procurement of supplies

requires a more complex approach. Therefore, the management company must

ensure the supply of information systems can run well.

PT. Duta Kreasi Bersama Realtindo is a company engaged in distribution of

granite. PT. Duta Kreasi Bersama Realtindo is also one of the major trading

companies in Indonesia which has implemented a computerized system in carrying

out its business processes. One of the computerized system is a system inventory

information.

However, the application of information systems inventory in a company

often does not go according to the needs that resulted in the emergence of problems

such as the amount of inventory the company diversified its kind, while the time and

resources are limited, so the company's troubled operations and pose a risk. As a

result of these problems are not stock items are available when there are

reservations. Every company must consider the amount of inventory to meet

customer needs. Therefore, evaluation of each company is required to determine the

effectiveness of information systems that are running. The evaluation was

performed by the method of COBIT is a framework or guidelines for information

technology management practice standards to help improve management and shrink

the value of information technology risk.

Based on the background which is written, then writing the thesis takes the

title "Effectiveness Evaluation Of The Information System Inventory At PT. Duta

Kreasi Bersama Realtindo." The results of this study is expected to be the input for

the company in improving its business processes.

2. Methodology

The research methodology used in the preparation of this thesis, as follows:

1. Library studies

Methods of collecting data from the sources of literature by reading and studying

books, E-Thesis, and other data sources related to the evaluation performed.

2. Field Study

Methods of collecting data obtained by surveys directly to the intended company

by using the 3 (three) methods:

a. Interview

Methods of data collection by way of question and answer directly to the

parties concerned in the company to obtain related information.

b. Observation

Methods of data collection by reviewing the direct object of research and

study the records or documents provided to the author's company to be able

to obtain accurate and reliable data.

c. Checklist

Methods of data collection by providing a list of questions to the company to

evaluate the company's inventory of information systems.

2.1. Scope

1. Evaluation was conducted on the system inventory in PT. Duta

Kreasi Bersama Realtindo, which includes:

a. Data security

b. Information system planning

c. Information system procedure

d. System management

e. IT organizational structure

f. Human resources mangement

g. IT investment planning

h. Applications that used

2. Evaluation conducted by using COBIT 4.1 that focused on the

domain functions such as :

a. Planning and Organization

b. Acquisition and Implementation

c. Delivery and Support

d. Monitor and Evaluate

2.2. Company Profile

PT. Duta Kreasi Bersama Realtindo is a limited liability company

diversified trading company established since 2000 which is a privately

owned company that distributes granite from supplier to customer.

PT. Duta Kreasi Bersama Realtindo provide granite products are

available in several sizes, with good quality and sized thick with

affordable price. Granite models that we use the model with the latest

innovations that have good quality products for every item that comes

into our company through the process and strict control to maintain

consumer confidence. PT. Duta Kreasi Bersama Realtindo do already

implemented a computerized system in carrying out its business

processes. One of the computerized system is a system where the

inventory information system has an important role in the company. The

Company has a system for information systems inventory application

named DKBR GO.

2.3. Evaluation

The purpose of the evaluation of the effectiveness of information

systems inventory in PT. Duta Kreasi Bersama Realtindo using DKBR-

GO application are as follows:

1. Evaluate the effectiveness of information systems implemented by

the company's inventory.

2. Provide recommendations to the company's results.

3. To provide an overview of the company on a system that is running

the company.

Here are the results of the evaluation of the effectiveness of

information systems inventory in PT. Duta Kreasi Bersama Realtindo

performed using with COBIT 4.1 framework to include Audit Checklist

and Maturity Level measurement, giving rise to several findings, namely:

1. Maturity level measurement

a. Maturity Level Planning and Organization measurement

No. Type Perhitungan Hasil 1. PO1 5 + 4 + 4 + 3 + 3 + 4

∑ Pertanyaan = 6 3,83

2. PO2 3 + 3 + 4 + 0 ∑ Pertanyaan = 4

2,5

3. PO3 3 + 4 + 4 + 3 + 2 ∑ Pertanyaan = 5

3,2

4. PO4 3 + 3 + 3 + 2 + 1 + 2 + 3 + 3 + 3 + 3 + 2 + 1 + 3 + 4 + 4 ∑ Pertanyaan = 15

2,67

5. PO5 3 + 3 + 1 + 1 + 1 ∑ Pertanyaan = 5

1,8

6. PO6 3 + 3 + 2 + 3 + 3 ∑ Pertanyaan = 5

2,8

7. PO7 0 + 1 + 2 + 3 + 3 + 3 + 3 + 2 ∑ Pertanyaan = 8

2,125

8. PO9 2 + 3 + 2 + 2 + 3 + 3 ∑ Pertanyaan = 6

2,5

TOTAL 21,42 MEDIAN DOMAIN 21,42 / 8 2,677

b. Maturity Level Acquisition and Implementation measurement

No. Type Perhitungan Hasil 1. AI2 3 + 4 + 4 + 4 + 3 + 3 + 4 + 3 + 3 + 4


2. AI3 3 + 3 + 3 + 2 ∑ Pertanyaan = 4

2,75

3. AI4 1 + 2 + 3 + 4 ∑ Pertanyaan = 4

2,5

4. AI5 3 + 2 + 2 + 2 ∑ Pertanyaan = 4

2,25

5. AI6 3 + 3 + 3 + 4 + 3 ∑ Pertanyaan = 5

3,2

6. AI7 4 + 3 + 2 + 2 + 2 + 3 + 3 + 2 + 2 ∑ Pertanyaan = 9

2,56


c. Maturity Level Delivery and Support measurement

No. Type Perhitungan Hasil 1. DS3 3 + 3 + 3 + 2 + 3


2. DS4 3 + 3 + 3 + 4 + 3 + 3 + 3 + 2 + 1 + 2 2,7

∑ Pertanyaan = 10 3. DS5 3 + 3 + 3 + 3 + 1 + 4 + 3 + 2 + 3 + 3 + 4


4. DS7 2 + 2 + 2 ∑ Pertanyaan = 3

2

5. DS9 2 + 2 + 2 ∑ Pertanyaan = 3

2

6. DS10 4 + 3 + 3 + 3 ∑ Pertanyaan = 4

3,25

7. DS11 3 + 3 + 4 + 2 + 3 + 3 ∑ Pertanyaan = 6

3

8. DS12 2 + 2 + 4 + 2 + 2 ∑ Pertanyaan = 5

2,4

9. DS13 2 + 3 + 2 + 4 + 3 ∑ Pertanyaan = 5

2,8


d. Maturity Level Monitoring and Evaluate measurement

No. Type Perhitungan Hasil

1. ME1 3 + 4 + 3 + 3 + 3 + 4

∑ Pertanyaan = 6

3,3

2. ME2 3 + 3 + 3 + 4 + 3 + 3 + 3

∑ Pertanyaan = 7

3,14

3. ME4 3 + 2 + 3 + 4 + 2 + 2 + 2

∑ Pertanyaan =7

2,58

TOTAL 9,02

MEDIAN DOMAIN 9,02 / 3 3,007

Maturity Level Measurement results of the four domains :

No. Tipe Rata – Rata domain 1. PO 2,677 2. AI 2,843 3. DS 2,65 4. ME 3,007

TOTAL 11,177 TOTAL MEDIAN 2,7942

2. Evaluation result

a. Planning and Organization

The findings:

The Company has implemented the IT strategic planning in

information systems inventory quite well and have been able to

define the architecture model and divides the data into multiple

classification levels and have been able to set a steps in terms of

treatment and monitoring in the planning for the risk. The

Company has been able to manage the determination of the

direction of technology on inventory information system well

enough, to define the processes, organization, and relationships

in the IT inventory information system quite well and have put a

priority on the IT budget and already have a framework of

financial management information system for inventory

investment. The Company has been able to provide training, set

the settings of individual processes in the company, and conduct

background checks and conduct performance evaluations of

employees as well. But the company has not implemented

integrity management to ensure data integrity in the system

inventory information. The Company has not given constraint

functions and do not have any written procedures on the

functions related to the inventory of information systems in

general. The company does not have comprehensive written

procedures and clear, yet have a standard IT staff in the

admissions process, do not have budget schemes, management

costs, and benefits arrangements on IT investments, not made in

a risk assessment approach, not to identify any events that may

cause risks and do not identify any incidents that may pose risks

to process incoming goods and outgoing goods in the inventory

of information systems. Companies also do not have the

organizational structure of the IT department, not to do the

filtering in the acceptance of IT staff, not to test the competence

of the individual their IT staff, and have not been able to provide

back-up if there is a change or removal work.

Recommendation :

Companies need to create a Standard Operating Procedures

relating to the use of the system for inventory management

information system so that the data contained in the system is

well integrated. Companies also need to make a guide or

instructions relating to the architecture of information systems

technology in the company's stock to more targeted so as to

avoid errors in the understanding of information systems

inventory. Companies need to establish standardized written

procedures commonly associated function of the separation of

the inventory information system and the division of roles,

responsibilities, and employees and each division of work

associated with the function of each part of the inventory

information system. Companies also need to create a scheme of

income and expenditure budget for the costs associated with IT

in the company's well-controlled, easier, and more detailed as

well as the need to establish clear policies and procedures related

to the benefits of investment inventory and information systems

need to build the IT organizational structure to IT performance is

more organized and to make the standard criteria for the

selection of candidates for IT staff and provide training for IT

staff to support the quality of information systems inventory in

the company. Companies also need to create a new policy on

staff screening and selection of IT and need to develop standard

procedures for doing back-up if there is a change or removal

work. Companies also need to implement Information Security

Management System Standard ISO / IEC 27000ISMS to create a

framework for risk management and the need to evaluate the

incidence of its business processes in the system inventory

information and documents in accordance with prescribed

standards and the need to implement the System Development

Life Cycle (SDLC ) and consider the factors that exist so that the

risks can be minimized.

b. Acquisition and Implementation

The findings :

The Company has established written procedures and are

implementing maintenance software applications used in the

system inventory information as well. Companies can also

planning the acquisition, protection, and maintenance of

information systems infrastructure inventory pretty well and

already have the training materials for the development and

maintenance of the system and not using a 3rd party in the

management of IT resources. The Company has been able to

establish standards and assessment procedures to manage

changes to the priorities in the event of damage to the system

well and has conducted employee training related to changes in

the system and test the plan change in accordance with company

standards. However, the company is not planning process and the

impact that may occur when there are changes in the system and

do not have a procedure for the user in the development and

maintenance of applications and has not tested the feasibility of

the infrastructure.

Recommendation :

Companies need to maintain and improve care management

software applications based on the system inventory information

in a consistent and optimum procedures. Companies also need to

conduct testing and maintain the environment by making

acquisitions in the corporate governance of IT infrastructure for

IT companies to have good governance. Companies also need to

create a Standard Operation Procedures relating to applications

development and maintenance instructions for the user to the

application well-managed and have set a minimum requirement

in terms of obtaining IT resources needed by the company.

Companies also need to maintain and improve standards and

assessment in managing changes to the inventory information

system based on written procedures in a consistent and optimal.

c. Delivery and Support

The findings :

The company has been able to measure the performance and

capacity of information systems inventory in the present and the

future and be able to ensure IT services and maintenance on an

ongoing basis. The Company has also been able to manage the

security of information systems with a fairly good supply and are

carrying out search and resolution of classification and

management of problems that may arise in a good inventory

information system. The Company also has been able to apply

the settings, procedures, and management of back-up and

restoration of data in information systems with a fairly good

supply and have to have procedures in managing the physical

environment and have been able to manage employee

scheduling, monitoring, and to protection against documents

sensitive as well as preventive maintenance on hardware used.

But the company has not been able to provide the facilities and

site back-up files as well as hardware other than in a corporate

environment as well as the company has not tested the system

inventory information on an ongoing basis. Companies also do

not have the resources to support IT performance and have not

been doing surveillance testing and security observation system

at regular intervals. The Company also has not implemented a

cryptographic key exchange and protection of data on inventory

information system that is sensitive and does not have the

identification of training needs for the user for the delivery of

training and education is carried out disproportionately to the

user to a role to play each. Inventory information system

configuration was not well managed. The Company also has not

made the elimination of data on systems that do not supply

useful information on a regular basis and has not selected a

place, spatial, security measurement, and management of

physical facilities.

Recommendation:

Companies need to establish minimum requirements for the

resources used to support the performance of IT and Business

Continuity Planning needs to do to minimize the risks that may

occur when the disaster and the threat arises in the company.

Companies also need to monitor and review the security system

on the system inventory information to be applied and

implemented to improve the security of a cryptographic key data

on the incoming goods and outgoing goods and needs to make

policy on this procedure it is needed in training for the user in

detail and provide guidance to the user regarding the roles and

responsibilities of each one then needs to be evaluated against

the training procedure are made. Companies also need to create a

base for system configuration, identify configuration in detail

and do maintain a regular basis to the system configuration.

Companies also need to maintain and improve the identification

of action classification, and tracking and resolution of problems

at the company's management based on written procedures in a

consistent and optimal. Companies also need to create a database

for data storage outside the corporate environment and back-up

data regularly in order to be useful for data recovery in case of

physical disaster or in the system at the company. Companies

also need to improve and pay attention to physical security by

installing CCTV in places that are confidencial and security

tools, or other type of security from both internal and external,

and made the management of maintenance each month to avoid

disasters or threats that are detrimental to the company's assets.

Companies also need to make a written procedure regarding the

flow of inventory systems and to improve the physical security

of the company and avoid the things that are detrimental to the

company.

d. Monitoring and Evaluate

The findings :

The company has been able to monitor, evaluate, monitor, and

predict achievement or ability of information systems at the

company's inventory and is able to perform recovery actions on

the control and evaluation. The Company is also able to form a

framework for governance for the delivery of corporate objectives

and be able to make arrangements in resource management pretty

well. However, the company has not implemented risk

management measures on the performance of stocks and

corporate information systems have not been able to convey the

value of inventory information system will be running against

company officials.

Recommendation:

Companies need to maintain and improve the monitoring,

evaluation, monitoring and achievement or ability to estimate the

inventory information system and perform recovery actions on the

control and evaluation of information systems at the company's

inventory. Companies also need to maintain and improve the

monitoring and evaluation of internal control exists on the system

inventory information based on written procedures in a consistent

and optimal. Companies also need to provide IT management in

accordance with the vision and mission, corporate strategy, and

can leverage existing IT assets (reuse) to ensure IT assets are

written up and not worth nothing.

3. Conclusion

Based on the results of the evaluation has been conducted on information

systems inventory in PT. Creative Ambassadors Realtindo Together with the research

methodology literature study and field research methods (interviews, observations,

checklists, documentation studies) and COBIT method, it can be concluded that:

1. The Company has set the IT strategic planning and managing the technology

direction setting quite well. However, the company has not implemented written

procedures in the application of consistent and optimal data integrity

management, preparation of organizational structures, and yet provide

functionality limits and do not have any written procedures on the functions

related to the inventory of information systems in general in the IT division.

2. Evaluation focused on the company's inventory of information systems that use

an application called DKBR GO to support the performance of the company that

runs the system with a consistent and optimal.

3. The Company has established written procedures regarding the maintenance of

software applications and maintain the infrastructure of information systems as

well. However, companies do not have written procedures for the user in the

development and maintenance of application software.

4. The Company has been able to establish standards and assessment procedures to

manage changes in priorities in the event of damage to the system and are able to

manage the security of the system well enough. However, the company is not

planning process and the impact that may occur when there are changes in the

system.

5. The Company has been able to implement arrangements, procedures, and

management of back-up and restoration of data and can measure the ability of a

company with pretty good performance. However, the company has not been

able to provide the facilities and site back-up files as well as hardware other than

in a corporate environment and do not have the resources to support the

company's IT performance.

6. The Company has been doing protection of sensitive documents and implement a

preventive maintenance and was able to implement IT governance quite well.

However, the company has not implemented a cryptographic key and the lack of

protection of sensitive data exchange and management of well-managed system

configuration.

7. The purpose of the evaluation of the effectiveness of the inventory information

system is to measure the effectiveness of the company's inventory of information

systems that use GO DKBR applications.

8. Condition of maturity of company based on calculation of maturity level lies in

the figures 2.677 for the Plan and Organized, figures 2.843 for Acquire and

Implement, figures 2.65 for Delivery and Support, and figures 3.007 for

Monitoring and Evaluate. Thus, the median total of the four domains based on

the calculation of maturity level, the company stands at 2.7942 or 3.00 which at

the level of Process Defined

References

[1] (2007). ITGI-CobIT 4.1th edition.

[2] (2008). Kamus Besar Bahasa Indonesia. Edisi ke-3. Balai Pustaka, Jakarta.

[3] Afrina, Mira. (2008). Komponen Sistem Informasi, Materi Perkuliahan Mata Kuliah

Konsep Sistem Informasi.

[4] Boynton., Johnson, & Kell. (2002). Modern Auditing. Edisi ke-7. Erlangga, Jakarta.

[5] Cangemi, Michael P., & Singleton, Tommie. (2002). Managing The Audit Function

A Corporate Audit Department Procedures Guide. Third Edition. John

Wiley and Sons, Inc.

[6] Chada, Alifa. (2011). Syarat – Syarat Informasi Yang Baik.

From: http://id.shvoong.com/social-sciences/education/2190843-syarat-

syarat-informasi-yang-baik/#ixzz1osDKC9EV.

[7] Cadarisa, Arinda. et.al. (2011). Sistem Akuntansi Yopie Salon. From:

http://www.scribd.com/doc/77216617/43/Fungsi-yang-Terkait-Dalam-

Sistem-Persediaan.

[8] Gondodiyoto, S. (2006). Audit Sistem Informasi Lanjutan. Edisi ke-1. Mitra Wacana

Media, Jakarta.











[14] Gondodiyoto. (2009). Pengendalian Fungsi Audit Sistem Informasi : Contoh Audit

Charter. Edisi 2. Mitra Wacana Media,Indonesia.

[15] Hendarti, Henny. et.al. (2007). Seminar Nasional Aplikasi Teknologi Informasi

(SNATI 2007) ISSN: 1907-5022.

[16] Husni, Hari Setiabudi. et.al. (2010). Evaluasi Pengendalian Sistem Informasi

Penjualan pada PT. XYZ. ComTech, vol.1, no. 2.969-978.

[17] Husni, HS., Tandra,TW., Anugrah,Ade. (2010). Evaluasi Pengendalian Sistem

Informasi Penjualan Pada PT. XYZ. Comtech Journal, 1(2), 970.

[18] Karmawan,I Gusti M., Udiono T., Haris, Abdul. (2010). Evaluasi Sistem Informasi

Sumber Daya Manusia Pada PT. XYZ. Comtech Journal, 1(1), 139.

[19] Herawati, Evy. (2009). Audit Sistem Informasi Aplikasi Penjualan Tunai Pada PT.

AJ. CommIT Journal, 3(2), 86.

[20] Sovia, Rini. (2008). Aplikasi Perancangan Sistem Informasi Persediaan Barang

Pada PT. Citra Mutiara Lestarindo Padang Didukung Bahasa

Pemrograman Visual Basic 6.0 Dan Database Multiuser. MEDIA SISFO

Journal, 2(4) Nopember 2008, 01. From:

http://isjd.pdii.lipi.go.id/admin/jurnal/2409112.pdf.

[21] Mulyadi. (2001). Sistem Akuntansi. Edisi ke 3. Salemba empat. Indonesia.

[22] Nurrohman, Iman. (2007). [IASII] Tanya Audit IT maturity menggunakan COBIT.


[23] O.B.B.A.D.I .(2009). Arsitektur Sistem Informasi [Studi Kasus Pada PT. Surya

Agency ]. From: http://nurulilmi0221.blogspot.com/2010/10/arsitektur-

informasi.html:.

[24] O’Brien, James A. & Marakas, George M. (2008). Management Information System,

8th edition. McGraw Hill International Edition, New York.

[25] O’Brien, James. (2005). Pengantar Sistem Informasi. Terjemahan Dewi Fitriasari

dan Deny Arnos Kwary. Edisi ke-12. Salemba Empat, Jakarta.

[26] Rama, Dasaratha V, Jones, Frederick L.(2008). Accounting information systems,

buku ke-2 .(Alih bahasa M. Slamet Wibowo), Salemba empat. Jakarta.

[27] Rama, Dasaratha V., Jones, Frederick L(2006). Accounting Information System. 1st

edition., Thomson South-Western.

[28] Romney, Marshall B. &Paul John Steinbart.(2006). Accounting Information System,

10th edition. Pretince Hall, Inc, New Jersey.

[29] Said, Fairuz El. (2010). Sistem Informasi – Arsitektur Informasi. From:

http://fairuzelsaid.wordpress.com/2010/11/04/sistem-informasi-arsitektur-

informasi/.

[30] Skousen, Stice and Stice. (2000). Intermediate Accounting. 14th Edition. Thompson

Western.

[31] Umar, Husein. (2005). Evaluasi Kinerja Perusahaan : Teknik Evaluasi Bisnis dan

Kinerja Perusahaan secara Komprehensif, Kuantitatif dan Modern. Jakarta:

Gramedia Pustaka Utama.

[32] Yulistia, Chandra. (2007). [IASII] Tanya Audit IT maturity menggunakan COBIT.


EVALUASI SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN...

Documents

Transcript of EVALUASI SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN...