Pemrosesan Transaksi

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  • Pemrosesan Transaksi

  • Pemrosesan TransaksiSalah satu tujuan sistem informasi adalah mendukung operasi harian perusahaan.Tujuan ini dicapai melalui(1)pemrosesan transaksi-transaksi yang disebabkan baik oleh sumber-sumber ekstern maupun intern dan (2) penyiapan keluaran-keluaran seperti dokumen-dokumen operasional dan laporan-laporan keuangan.

  • 4 *Control Objectivesand Transaction CyclesMost organizations experience thesame types of economic events.These events generate transactions thatmay be grouped according to fourcommon cycles of business activity.

  • 4 *Control Objectivesand Transaction CyclesProductioncycleFinancecycleExpenditurecycleRevenuecycle

  • 4 *Control Objectivesand Transaction CyclesCustomers should be authorized in accordancewith managements criteria.Prices and terms of goods and services should be authorized in accordance with managements criteria.All shipments of goods and services provided should result in a billing to the customer.Billings to customers should be accurately and promptly classified, summarized, and reported.

  • Rekening rekening dalam Siklus Pendapatan

    Transaksi Pendapatan DebitKreditPenjualan KreditPiutang UsahaHrg Pokok PenjPenjualanPersediaanPenerimaan KasKasPotongan penj.Piutang UsahaRetur Penj & Pot.penjualanRetur Penj. & Pot.lainPiutang UsahaPencad.kerugian piutangKerugian PiutangCad.Ker.PiutangPenghapusan piut.Cad.ker.piut.Piutang Usaha

  • 4 *Control Objectivesand Transaction CyclesVendors should be authorized in accordancewith managements criteria.Employees should be hired in accordancewith managements criteria.Access to personnel, payroll, and disbursement records shouldbe permitted only in accordance with managements criteria.Amounts due to vendors should be accurately and promptly classified, summarized, and reported.Compensation rates and payroll deductions should beauthorized in accordance with managements criteria.

  • SIFAT SIKLUS PENGELUARANSiklus PengeluaranTransaksi pengeluaran kasTransaksi Pembelian pengendalian intern transaksi pembelian Pengujian saldo utang dagang

  • DebetKredit DebetKredit Persediaan Barang Dagangan Persediaan Bahan Baku Pembelian Biaya Dibayar dimuka Aktiva tetap Aktiva Lain - lain Kas Potongan Pembelian Retur pembelianUtang DagangPembelianPengeluaran kas

  • 4 *Control Objectivesand Transaction CyclesThe production plan should be authorized inaccordance with managements criteria.Cost of goods manufactured should beaccurately and promptly classified,summarized, and reported.

  • 4 *Control Objectivesand Transaction CyclesAccess to cash and securities should be permittedonly in accordance with managements criteria.The amounts and timing of debt transactionsshould be authorized in accordance withmanagements criteria.

  • Elemen Pemrosesan TransaksiMasukan Dokumen SumberPemrosesan Jurnal & RegisterPenyimpanan Buku Besar & ArsipKeluaran Laporan & Dokumen

  • Sistim PengkodeanCara dimana pola klasifikasi diimplementasikanTujuan :Identifikasi SingkatMemberi arti kepada data dalam pemrosesan berikutnya

  • Jenis KodeKode NumerisKode AlfanumerisImplementasi :Kode BarisKode berurutanKode BlokKode HierarkisKode Desimal

  • Pertimbangan KodefikasiFleksibelitasIntegrasi Arsip Data

  • Pengendalian & PengamananPemrosesan transaksi yang baik menuntut adanya berbagai tindakan pengendalian dan pengamananPengendalian seperti itu harus didukung dengan dokumentasi yang memadai, meliputi;Manual prosedurUraian tanggungjawab yang dibebankan kepada mereka yang terlibat dalam pemrosesan transaksi.

  • Elemen-elemen struktur pengendalian internStruktur pengendalian intern. Perusahaan terdiri dari kebijakan dan prosedur-prosedur untuk menyediakan jaminan yang memadai bahwa tujuan-tujuan perusahaan dapat dicapai.Tanggung jawab manajemen.manajemen paling bertanggung jawab terhadap pengendalian intern.

  • 4 *Components of the InternalControl ProcessAn organizations internal controlprocess consists of five elements:1. Control environment2. Risk assessment3. Control activities4. Information and communication5. Monitoring

  • 4 *Control EnvironmentThe first component of internalcontrol is the control environment.Factors included in the controlenvironment are as follows:Integrity and ethical valuesCommitment to competence

  • 4 *Control EnvironmentOrganizational structureAttention and direction provided by theboard of directors and its committeesManner of assigning authority and responsibilityHuman resource policies and proceduresManagement philosophy and operating style

  • 4 *Control EnvironmentSegregation of dutiesSupervisionJob rotation and forced vacationDual controlWhat are other aspects of humanresources and procedures?

  • 4 *Risk AssessmentRisk assessment is the process ofidentifying, analyzing, and managingrisks that affect the companys objectives.The second component of internalcontrol is risk assessment.

  • 4 *Control ActivitiesThese include accounting controls designedto provide reasonable assurance that thefollowing control objectives are met:The third component of internalcontrol is control activities.

  • 4 *Control ActivitiesSegregation of dutiesDesign and use of adequatedocuments and recordsAccess to assets is permitted only inaccordance with managements authorization.

  • 4 *Control ActivitiesIndependent checks and reviews are madeon the accountability of assets and performance.Information processing controls are appliedto check the proper authorization, accuracy,and completeness of individual transactions.

  • 4 *Information and CommunicationThe fourth component of internal controlis information and communication.Information refers to theorganizations accounting system.Communication relates to providing a clearunderstanding regarding all policiesand procedures relating to controls.

  • 4 *Information and CommunicationWhat is an audit trail?An audit trail is comprised of the documentaryevidence of the various control techniques thata transaction was subject to during its processing.

  • 4 *MonitoringThe fifth component of internalcontrol is monitoring.It involves the ongoing process ofassessing the quality of internalcontrols over time and takingcorrective actions when necessary.

  • Struktur pengendalian internStrukturPengendalianInternLingkungan PengendalianSistem AkuntansiProsedur-ProsedurPengendalian

  • 4 *Transaction Processing ControlsTransaction processing controlsGeneral controlsApplication controls

  • 4 *Transaction Processing ControlsThe plan of data processing organizationGeneral operating proceduresEquipment control featuresEquipment and data-access controls

  • 4 *Transaction Processing ControlsInputProcessingOutput

  • 4 *Transaction Processing ControlsPreventativeDetectiveCorrective

  • 4 *The End

  • Dewan KomisarisPresidenLainnyaAudit InternKontrolerKomite audit DariDewan komisaris

  • Siklus Pemrosesan TransaksiMengelompokan transaksi berdasarkan kesamaan unsur dan/atau sasaranSiklus pendapatanTransaksi penjualan dan transaksi penerimaan tunaiSiklus pengeluaranTransaksi pembelian dan transaksi pengeluaran tunai

  • Siklus manajemen sumberdaya/ProduksiMeliputi peristiwa yang berkaitan dengan dengan pemanfaatan suberdaya fisik oleh perusahaan.Siklus keuangan Kejadian-kejadian yang berkaitan dengan perolehan dan manajemen dana modal termasuk kas.

  • Lingkungan pengendalianLingkungan pengendalian suatu organisasi merupakan dampak kolektif dari berbagai faktor dalam menetapkan,meningkatkan, atau memperbaiki efektifitas kebijakan dan prosedur-prosedur tertentu.

    Faktor-faktor itu mencakup :Filosofi dan gaya operasional manajemenStruktur organisasiFungsi dewan komisaris dan anggota-anggotanyaMetode-metode membebankan otoritas dan tanggung jawabMetode-metode pengendalian manajemenFungsi audit internKebijakan dan praktik-praktik kepagawaianPengaruh dari luaryang berkaitan dengan perusahaan