Materi - · PDF fileContoh SIA sebagai sistem distribusi ... –Data mengalir, diproses,...

Materi

1. Era Informasi2. Strategi dan Peluang Yang Kompetitif3. Database dan Database Warehouse4. Desain Database5. Sistem Pendukung Keputusan dan Sistem Cerdas6. 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 luarfirma

Model SIAEnvironmentEnvironment

InformationInformation

DataData

ManagementManagement

DataDataprocessingprocessingsoftwaresoftware

TransformTransform

AccountingAccountingInformationInformationSystemSystem

DatabaseDatabase

OutputOutputphysicalphysicalresourcesresources

InputInputphysicalphysicalresourcesresources

EnvironmentEnvironment

Pekerjaan Pemrosesan Data1. Mengumpulkan data

– Setiap transaksi didokumentasikan. Apa yang terjadi?. Kapan terjadinya?. Berapa banyak (volumenya, nilainya)?. Penjelasan transaksinya

2. Memanipulasi Data– Klasifikasi (menggunakan kode). Mengurutkan. Kalkulasi.

Merangkumkan3. Menyimpan Data

– Menjelaskan setiap transaksi. Mewakili hampir seluruh basis data

4. Menyiapkan dokumen– Pemicu (dengan aksi dan jadwal). Hardcopy atau on-

screen

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 DistribusiCustomersCustomers


Distributionsystem

SuppliersSuppliers

MaterialsMaterialsstockroomstockroom

Sales ordersSales orders

RejectedRejectedsalessalesorderordernoticesnotices

InvoicesInvoices

StatementsStatements

Payments by customersPayments by customers

CommitmentsCommitments

Purchases ordersPurchases orders

ShipmentsShipments

Supplier invoicesSupplier invoices

Supplier statementsSupplier statements

Payments to suppliersPayments to suppliers

StockStock

Other reportsOther reports

Budget Budget reportsreports

BalanceBalancesheetsheet

Income Income statementstatement

CustomersCustomersSales OrdersSales Orders

Rejected sales order noticesRejected sales order notices

InvoicesInvoices


Payments by customersPayments by customers

Receivables ledger dataReceivables ledger data

1.Fill

Orders

Inventory ledger dataInventory ledger data

Payables ledger dataPayables ledger data


Budget reportsBudget reports

BalanceBalancesheetsheet

IncomeIncomestatementstatement


ReceivedReceiveditemsitems

Purchasing dataPurchasing data CommitmentsCommitments

Purchase OrdersPurchase Orders2.Orderreplenish-mentstock

ShipmentsShipments




SuppliersSuppliers

StockMaterialsMaterialsstockroomstockroom

Diagram Level 0Diagram Level 0SistemSistem DistribusiDistribusi

3.Maintaingeneralledger

Customers

1.31.3BillingBilling

1.11.1OrderOrderEntryEntry

1.41.4AccountsAccountsreceivablereceivable

1.21.2InventoryInventory

Sales ordersSales orders

Rejected sales Rejected sales order noticesorder notices

Accepted ordersAccepted orders

Filled itemsFilled items

Purchasing dataPurchasing data

ReceivedReceiveditemsitems

InventoryInventoryledger dataledger data


Billed ordersBilled orders

InvoicesInvoices

CompletedCompletedordersorders

Paym

ents

by

cust

omer

sPa

ymen

ts b

y cu

stom

ers

3 3 2

2

A Figure 1 Diagram of the A Figure 1 Diagram of the Systems that Fill Customer Systems that Fill Customer Orders Orders

Purchasing dataPurchasing data CommitmentsCommitments

SuppliersSuppliers




Payable Payable ledger dataledger data


StockStock

Incurred obligationsIncurred obligations

2.2Receiving

Issued purchaseIssued purchaseorder dataorder dataFilledFilled

purchasepurchaseordersorders

ShipmentsShipments

Received itemsReceived items

Purchase ordersPurchase orders

ReceivedReceivedpurchasespurchases

2.1Purchasing

2.3Accountspayable

A Figure 2 Diagram of the Systems that Order Replenishment StockA Figure 2 Diagram of the Systems that Order Replenishment Stock

11

33

11

3.1Updategeneralledger


Inventory ledger dataInventory ledger data

Payables ledger dataPayables ledger data

General ledger recordsGeneral ledger records

Updated general ledger recordsUpdated general ledger records

GeneralGeneralledgerledger

Management report dataManagement report data

3.2Preparemanagement reports


Budget reportsBudget reports

Balance sheetBalance sheet

Income statementIncome statement ManagementManagement

A Figure 3 Diagram of the Systems That A Figure 3 Diagram of the Systems That Perform General Ledger ProcessesPerform General Ledger Processes

11

11

22

Isian Pemesanan Pelanggan

• Isian Pesanan–Formulir daftar pembelian

• Iventory–Proses penjualan–Proses penerimaan–Masukan bagi general ledger

CustomersCustomersSales ordersSales orders Edit rejectsEdit rejects

Sales orderSales orderedit ejectsedit ejectsSales orderSales orderedit ejectsedit ejects

1.1.1Edit order data

RejectedRejectedsales ordersales order

noticesnotices

Edited Edited ordersorders

CustomerCustomercredit filecredit file

CustomerCustomercredit filecredit file

Credit dataCredit data1.1.21.1.2ComputerComputercreditcreditcheckcheck

1.1.21.1.2ComputerComputercreditcreditcheckcheck

Edited and checked ordersEdited and checked orders

Credit RejectsCredit Rejects

Sales orderSales ordercredit credit rejectsrejects

AcceptedAcceptedordersorders

1.1.3Log inorders

Order dataOrder data

Completed ordersCompleted orders1.1.4Markfilledorders

Date filedDate filedOrder logOrder log

A Figure 1.1 Diagram of the Order Entry SystemA Figure 1.1 Diagram of the Order Entry System

1.21.2

1.31.3

BackorderBackorderfilefileBackorderBackorderfilefile

1.2.1Checkthe balanceon hand

1.2.1Checkthe balanceon hand

1.2.2Check thereorderpoint

1.2.2Check thereorderpoint

1.2.3Addreceiveditems

1.2.3Addreceiveditems

1.2.4Providegeneralledgerdata

1.2.4Providegeneralledgerdata

Item Item recordsrecords

BackorderBackorderrecordsrecords InventoryInventory

filefileInventoryInventoryfilefileItemsItems

availableavailable

Updated Updated itemitem

recordsrecords

Filled Filled itemsitems

Purchasing dataPurchasing data

InventoryInventoryfile additionsfile additions

InventoryInventoryrecordsrecords

Received Received itemsitems

InventoryInventoryledger ledger datadata

A Figure 1.2 Diagram of the Inventory SystemA Figure 1.2 Diagram of the Inventory System1.11.1

1.31.3 22

33

22

AcceptedAcceptedordersorders

Billing• Invoice

–Note:1. Costumer Data2. Item Data

CustomersCustomers

1.3.1Obtaincustomerdata

CustomerCustomerfilefile

1.3.2Prepareinvoices

FilledFilleditemsitems

Customer dataCustomer data

Invoice Invoice datadata

Billed ordersBilled ordersInvoicesInvoices

CompletedCompletedordersorders

A Figure 1.3 Diagram of the A Figure 1.3 Diagram of the Billing SystemBilling System

1.21.2

1.11.1

1.41.4

Account Receivable• Empat:

–Penjualan hari ini–Pembayaran hari ini–Time to send statemen–Need to provide general ledger

data

Billed ordersBilled orders

AccountsAccountsreceivable receivable filefile

AccountsAccountsreceivable receivable filefile

ReceivablesReceivablesledger dataledger data

ReceivablesReceivablesrecordsrecordsto deleteto delete

New receivablesNew receivables Receivables recordsReceivables records

1.4.3Preparestatements

CustomersCustomersPayments by Payments by customerscustomers

PaidPaidreceivablesreceivablesfilefile

PaidPaidreceivablesreceivablesrecordsrecords

Statement recordsStatement records


A Figure 1.4 Diagram of the A Figure 1.4 Diagram of the Accounts Receivable SystemAccounts Receivable System

1.4.1Add newreceivables

1.4.4Providegeneralledger data

1.4.2Delete paidreceivables

33

1.31.3

Order Replenishment Stock

• Pembelian (Purchasing)–Penggunaan teknologi

• EDI• ISDN

–Surat Pembelian (Purchasing Order)

SupplierSupplierfilefileSupplierSupplierfilefile

Outstanding Outstanding purchasepurchaseorder filesorder files

Outstanding Outstanding purchasepurchaseorder filesorder files

2.1.1 Selectsuppliers

Purchasing dataPurchasing data Past performance dataPast performance data

InventoryInventoryand supplier dataand supplier data

Purchase order dataPurchase order data 2.1.2Obtain verbalcommitments

SuppliersSuppliers2.1.3Preparepurchaseorders

2.1.4Close outpurchaseorders

CommitmentsCommitments

Purchase OrdersPurchase Orders

Issued purchaseIssued purchaseorder dataorder data

IncurredIncurredObligationsObligations

PurchasePurchaseorder recordsorder records

Filled purchase OrdersFilled purchase Orders

Purchase recordsPurchase recordsto close outto close out

A Figure 2.1 Diagram of the Purchasing SystemA Figure 2.1 Diagram of the Purchasing System

11

2.22.2

2.22.2

2.32.3

Purchase Purchase Order Order history filehistory file

Purchase Purchase Order Order history filehistory file

Removed purchaseRemoved purchaseorder recordsorder records

A Figure 2.2 Diagram of the Receiving SystemA Figure 2.2 Diagram of the Receiving System

SuppliersSuppliers PurchasedPurchaseditems fileitems filePurchasedPurchaseditems fileitems file

2.2.1processreceipts


2.2.1Notifyothersystems

2.12.1

2.12.1

2.32.3

11

PurchasedPurchaseditem dataitem data

IssuedIssuedpurchasepurchaseorderorderdatadata

ShipmentsShipments

StocksStocks

ReceiptReceiptinformationinformation

Received itemsReceived items

Filled purchase ordersFilled purchase orders

Received purchasesReceived purchases

Accounts Payable• Supplier dibayar ketika:

–Stok sudah dipesan (ada copy PO)–Stok sudah diterima–Invoice

Paid Payables RecordsPaid Payables Records

Paid Supplier Paid Supplier DataData

AccountsAccountspayablepayablefilefile

ReceivedReceivedpurchasespurchasesfilefile

ReceivedReceivedpurchasespurchasesfilefile

Paid Paid payablespayablesfilefile

Paid Paid payablespayablesfilefile

SuppliersSuppliers

Invoice andInvoice andstatementstatementfilefile

Invoice andInvoice andstatementstatementfilefile

ReceivedReceivedPurchasesPurchases

IncurredIncurredObligationsObligations

New PayablesNew Payablesdatadata

PayablesPayablesRecordsRecords Payables LedgerPayables Ledger

DataData

ReceiptReceiptDataData

Payments to SuppliersPayments to Suppliers

Supplier InvoicesSupplier Invoices

Invoice DataInvoice Data

PayablesPayablesRecords toRecords todeletedelete

A Figure 2.3 Diagram of the Accounts Payable SystemA Figure 2.3 Diagram of the Accounts Payable System

PaymentPaymentdatadata

Supplier Supplier statementsstatements

2.3.4Providegeneral ledgerdata

2.3.3Delete paidpayables

2.3.1Set upsupplierpayablesrecords

2.3.2Makesupplierpayments

2.12.1

2.22.2

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SIA merupakan pondasi dari banyakSistem Informasi

• SIA harus diterapkan terlebihdahulu bagi sistem-sistem dibawah 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

QuizJawabannya kumpulkan pada saat UAS

• Apa yang kamu ketahui tentangPemrosesan Data?

• Sebutkan komponen pemrosesan data!• Apa yang kamu ketahui tentang sistem

inventory?• Apa yang kamu ketahui tentang sistem

invoice?

Materi - · PDF fileContoh SIA sebagai sistem distribusi ... –Data mengalir, diproses,...

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