SISTEM INFORMASI AKUNTANSI & MANAJEMEN Rudy Suryanto #Pertemuan 1

Tujuan Mahasiswa akuntansi memahami isu-isu terkait sistem informasi untuk pengambilan keputusan, pengendalian internal dan penyusunan laporan keuangan

POKOK BAHASAN 1 Sistem Informasi dan Organisasi & Strategic Alignment Komponen Sistem Informasi (Konsep ERP – enterprises resource planning) Pengembangan IT Modul Customer Relationship Management Modul Human Resource Management Modul Operation Management Modul Sistem Informasi Akuntansi

POKOK BAHASAN 2 8. Setup System Akuntansi 9. Modul Reveneu Cycle / Pendapatan 10. Modul Procurement / Pengadaan 11. Modul Cash Disbursment 12. Modul Inventory / Persediaan 13. Modul Fixed Asset 14. Modul Payroll 15. Modul Financial Closing Process

KOMPETENSI CFO Moving from CA to CFO ; Competency Framework P. Murphy et.al 2012

KOMPETENSI Moving from CA to CFO ; Competency Framework P. Murphy et.al 2012

KOMPETENSI – CPA - IAPI A. Teknologi Informasi 1. Komunikasi data, jaringan dan sistem client/server 2. Sistem manajemen pangkalan data 3. Sistem Internet dan Intranet 4. Perangkat keras dan Piranti Lunak 5. Teknologi penyimpanan data B. Sistem Informasi berbasis Komputer 1. Sistem pemrosesan transaksi: batch, on-line, real time dan distributed processing 2. Sistem pendukung keputusan (Decision Support System) 3. Sistem pakar (Expert System) dan Artificial Inteligence C. Pengembangan dan Pemeliharaan Sistem Informasi Komputer 1. Analisis kebutuhan dan pendekatan pengembangan sistem 2. Analisis dan evaluasi kelayakan piranti lunak dan perangkat keras 3. Alat/Teknik pengembangan dengan Dataflow Diagram dan Flowcharting 4. Analisis biaya-manfaat (cost benefit analysis) 5. Pemeliharaan dan dokumentasi sistem 6. Panduan operasi dan pelatihan

KOMPETENSI – CPA - IAPI D. Pengendalian dan Keamanan Sistem Informasi 1. Pengendalian umum atas peran dan tanggungjawab fungsi organisasi: administrator database/network/WEB, operator komputer, perancang sistem dan perancang aplikasi, dan pustakawan 2. Pengendalian spesifik atas masukan, pemrosesan dan keluaran sistem 3. Keamanan sumberdaya fisik non-komputer dan perangkat keras komputer 4. Manajemen risiko dan keamanan perangkat lunak, dan jaringan komunikasi E. Sistem Informasi Akuntansi berbasis Komputer 1. Perancangan sistematika dan pengkodean akun (Chart of Accounts) 2. Pendekatan siklus akuntansi dalam perancangan sistem informasi akuntansi 3. Konsep dan sistem pelaporan keuangan & akuntansi

KOMPETENSI – CPA- IAPI F. Sistem Perdagangan Elektronik dan Komunikasi Data 1. Business-to-Business Systems 2. Sistem komunikasi dan pertukaran data elektronik (Electronic Data Interchange) 3. Enterprise Resource Planning System (ERP) G. Enterprise System 1. Enterprise Resourcer Planning 2. Interoganisational System (misal : ebusiness application, enterprise system, managerial system, elektronic data interchange ) 3. Distributed Data Processing System 4. Transaction Processing System 5. Factory Otomation 6. Office Otomation 7. Data Warehousing 8. Managerial Support System / Decision Support System 9. Telecommunication and Networking

KOMPENTESI – CGA - Canada Information Technology K6.1. .Management.issues.related.to.IT.(role.of.systems.in.meeting.strategic.goals.of.the. organization,.obsolescence,.standardized.versus.customized). K6.2. Artificial.intelligence.(pattern.recognition.software,.sampling.tools) K6.3. .Systems.planning.and.analysis.(feasibility.and.cost-benefit.analysis,.selection.criteria,. financing.options,.re-engineering). K6.4. .Networks.and.telecommunications.(models.and.standards,.hardware,.software,.client/ server.computing,.wireless.communications,.Internet) K6.5. .Role.of.the.financial.professional/business.analyst.(designer/coordinator,.implementer,. auditor.of.management.information.systems)

KOMPENTESI – CGA - Canada K6.6. Green.IT.(environmental.technology,.impact.assessment,.preservation) K6.7. .E-business.and.e-commerce.(business-to-business,.business-to-consumer,.consumer-tobusiness,. consumer-to-consumer,.operational.systems,.integrated.systems,.transaction. processing,.enterprise.resource.planning). K6.8. .Computer.systems.overview.(nature.of.data.and.information;.hardware.components;. storage;.input,.processing.and.output;.systems.and.application.software). K6.9. .Systems.and.process.design.(prototyping,.configuration,.implementation.models,. object-oriented.design) K6.10. .Input.and.output.design.(style.and.human.factors.for.user.interface.design,.prototyping. computer.input.and.output,.internal.controls.for.input.and.output.design)

KOMPENTESI – CGA - Canada K6.11. .Systems.development.and.implementation.(configuration,.conversion,.testing,.quality. assurance,.documentation) K6.12. .Data.and.process.modeling.(logical.data.models,.decision.models,.data.flow.diagrams,. process.models) K6.13. Flowcharting.techniques.(data.flow.diagram,.system.flowchart) CGA Competency Framework 41 K6.14. .File.and.database.organization.(data.hierarchy,.data.and.file.organization,.database. design.and.management).. K6.15. Accounting,.auditing,.financial,.and.tax.software.applications

KOMPENTESI – CGA - Canada K6.16. .Data.warehousing,.data.mining,.data.analysis,.and.business.intelligence.tools.(data. query.and.reporting) K6.17. .Business.application.software.(point-of-sale.system,.merchandising,.inventory.. management) K6.18. .Systems.development.and.project.management.processes.(systems.development.life. cycle,.project.teams,.steering.committees,.people.issues,.change.issues,.making.. decisions,.outsourcing) K6.19. .Systems.maintenance,.review,.and.audit.(support,.quality.assurance,.post-implementation. performance.review) K6.20. Business.requirements.definitions.(user.requirements) K6.21. .Systems.security.and.internal.controls.(risk.assessment.and.management,.vulnerability,. audit.trails,.computer.fraud). K6.22. End-user.computing.environment.(best.practices,.controls,.security) K6.23. Disaster.recovery.and.business.continuity.planning.

KOMPETENSI – CA CANADA IT competencies found in VIII-MANAGEMENT DECISION-MAKING VIII-4.1 Analyzes, selects and suggests IT solutions to support processes and management’s information need VIII-4.2 Evaluates alternative IT solutions VIII-4.3 Identifies and evaluates acquisition or sourcing decision factors VIII-4.4 Performs an analysis of the IT options VIII-4.5 Suggests improvements to the entity’s IT systems implementation

1. IT governance and accountability IT governance components: Strategic alignment IT planning, monitoring and continuous improvement practices Value delivery IT performance measurement Resources management Risk management Adherence to corporate policies and external regulations, e.g., privacy Internal audit System availability, system continuity and business continuity Security Integrity Maintainability Legal and regulatory compliance Privacy IT event identification Source : The UFE Candidates’ Competency Map: Understanding the Professional Competencies Evaluated on the UFE

2. General IT strategy How IT solutions fulfill business needs Business case development Strategic IT plan development Technological trend awareness Source : The UFE Candidates’ Competency Map: Understanding the Professional Competencies Evaluated on the UFE

3. General IT planning, including: Information technology planning processes, short-term and long-term Vendor management Project management Overall system capacity requirements Backup and disaster recovery Source : The UFE Candidates’ Competency Map: Understanding the Professional Competencies Evaluated on the UFE

4. General IT policies, including: Hardware and software management and support Information classification and ownership Security policy Internet and email acceptable use Source : The UFE Candidates’ Competency Map: Understanding the Professional Competencies Evaluated on the UFE

5. IT functions, including: IT professionals, e.g., chief information officer, chief information security officer, technical manager, project manager, database administrator Application support Network support Communications Database administration Security Procurement Source : The UFE Candidates’ Competency Map: Understanding the Professional Competencies Evaluated on the UFE

6. Information systems General business information systems General system architectures Nature, types and uses of information within an entity Processing modes (batch, online, etc.) Types of networks (local area network, wide area network and wireless network) Source : The UFE Candidates’ Competency Map: Understanding the Professional Competencies Evaluated on the UFE

7. Identification of key hardware components in a system or network Components and processing units Server Input and/or output devices Physical storage devices Communication devices, e.g., switch, router, hub, firewall Physical control techniques Environment controls, e.g., air conditioning Source : The UFE Candidates’ Competency Map: Understanding the Professional Competencies Evaluated on the UFE

8. Types of software, including: Operating systems Communication systems Security Generalized audit software, i.e., to perform CAATs Application software Business applications and office productivity (word processing and/or spreadsheet) Financial accounting applications E-business enabling and Internet applications, including EDI web-based solutions Open source, proprietary, in-house Transactional, operational, decision support, utility Enterprise Resource Planning (ERP) Source : The UFE Candidates’ Competency Map: Understanding the Professional Competencies Evaluated on the UFE

9. Data organization and access Data structures, data types and database and file organization Access methods and file maintenance Electronic data transfer Database management systems Knowledge management systems Privacy and confidentiality requirements Source : The UFE Candidates’ Competency Map: Understanding the Professional Competencies Evaluated on the UFE

10. Data integrity, privacy, confidentiality and security principles, including: Classification of information Privacy and confidentiality requirements Logical and physical data protection Data integrity controls Data recovery Data breach considerations Data retention and disposal Source : The UFE Candidates’ Competency Map: Understanding the Professional Competencies Evaluated on the UFE

11. System security components, including: Virus, spyware, malware and junk email detection and prevention Encryption Authentication techniques Intrusion prevention and detection Incident response Source : The UFE Candidates’ Competency Map: Understanding the Professional Competencies Evaluated on the UFE

12. System design, acquisition and/or development process methodology Implementation of system life cycle phases Project management principles Documentation Return on investment and business case development techniques Investigation and feasibility, e.g., cost, requirement fit, vendor stability, etc. Business process reengineering Request For Proposal (RFP) and Request For Information (RFI) processes System analysis & design, concepts & techniques Segregation of development, test and production environments Implementation phases Data conversion strategies Change management Source : The UFE Candidates’ Competency Map: Understanding the Professional Competencies Evaluated on the UFE

13. Sourcing Insource vs. outsource vs. co-source alternatives Helpdesk Network monitoring Hardware and/or application hosting System development and maintenance Access management Service level and performance agreements Third party reports Contracting practices, e.g., licensing, payment structure

14. The role of IT in the reporting of information, including: Real-time access Remote access to information Dash-board, spreadsheet, report generator XBRL (eXtensible Business Reporting Language)

15. Internal control (the IT component) Control frameworks Management of internal controls Authorization of transactions/activities Segregation of duties Design and use of documentation and records Safeguards over access to and use of assets and records Preventative, detective and corrective measures Optimizing the use of resources Preventing and detecting error Preventing and detecting fraud Safeguarding assets Maintaining reliable control systems Spreadsheet design and control Role of internal audit IT’s role in statutory, regulatory and other compliance, e.g., ICFR and CEO and CFO certification of systems

16. Application controls General computer controls vs. application controls Automated controls vs. manual controls Data entry controls Control total balance Audit trails and computerized audit Log files and transaction journals Processing controls (within the process) Data access controls End-user and business unit computing controls

SUMMARY KOMPETENSI Functional Skills Personal Skills Decision making skills Risk management Personal Skills Problem solving Research Communication Broad Business Perspective Strategic thingking