1. 1 Pertemuan 25 Sistem Informasi Akuntans - Pengantar Matakuliah: J0254/Akuntansi Dasar Tahun: 2005 Versi: 01/00

2. D2182-Armanto W 2 Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Memahami pengertian piutang Memahami pengendalian atas piutang Memahami manfaat pencadangan piutang tak tertagih

3. D2182-Armanto W 3 Outline Materi Piutang Pengendalian Piutang Analisis Piutang Tak Tertagih Pencatan Wesel Tagih

4. D2182-Armanto W 4 Piutang Dagang PIUTANG Wesel Tagih

5. D2182-Armanto W 5 Introduction Scott Perry and Susan Gonzalez formed S&S, Inc., to sell home appliances to the public. Scott and Susan plan to hold the grand opening of S&S in five weeks.

6. D2182-Armanto W 6 Introduction What types of important decisions do Scott and Susan have to make? –how to organize their accounting records –how to design a set of procedures to ensure that they meet all of their government obligations –how to price their products

7. D2182-Armanto W 7 Introduction –whether to extend credit, on what terms, and how to accurately track what customers owe and have paid –how to hire, train, and supervise their employees –how to keep track of cash flows –the appropriate product mix and quantities to carry

8. D2182-Armanto W 8 Introduction This chapter defines an accounting information system (AIS). It discusses why AIS is an important topic to study. It describes how an AIS adds value to an organization.

9. D2182-Armanto W 9 Learning Objectives 1Explain what an accounting information system (AIS) is. 2Explain why studying AIS is important. 3Describe the two basic strategies and the three basic strategic positions a business can adopt. 4Discuss the role played by the AIS in a company’s value chain and explain how the AIS can add value to a business.

10. D2182-Armanto W 10 Learning Objective 1 Explain what an accounting information system (AIS) is.

11. D2182-Armanto W 11 What is an AIS? A system is a set of two or more interrelated components that interact to achieve a goal. Systems are almost always composed of smaller subsystems, each performing a specific function supportive of the larger system. An accounting information system (AIS) consists of people, procedures, and information technology.

12. D2182-Armanto W 12 What is an AIS? What important functions does the AIS perform in an organization? 1It collects and stores data about activities and transactions. 2It processes data into information that is useful for making decisions. 3It provides adequate controls to safeguard the organization’s assets.

13. D2182-Armanto W 13 Basic Subsystems in the AIS 1The expenditure cycle: involves activities of buying and paying for goods or services used by the organization. 2The production cycle: involves activities converting raw materials and labor into finished goods. 3The human resources/payroll cycle: involves activities of hiring and paying employees.

14. D2182-Armanto W 14 Basic Subsystems in the AIS 4The revenue cycle: involves activities of selling goods or services and collecting payment for those sales. 5The financing cycle: involves activities of obtaining necessary funds to run the organization, repay creditors, and distribute profits to investors.

15. D2182-Armanto W 15 Basic Subsystems in the AIS Expenditure Cycle Human Resources Production Cycle Revenue Cycle Financing Cycle General Ledger & Reporting System

16. D2182-Armanto W 16 Learning Objective 2 Explain why studying AIS is important.

17. D2182-Armanto W 17 Why Study AIS? In Statement of Financial Accounting Concepts No.2, The FASB... –defined accounting as an information system. –stated that the primary objective of accounting is to provide information useful to decision makers.

18. D2182-Armanto W 18 Why Study AIS? The Accounting Education Change Commission recommended that the accounting curriculum should emphasize... –that accounting is an information identification, development, measurement, and communication process, and... –that the accounting curriculum emphasize:

19. D2182-Armanto W 19 Why Study AIS? –the use of information in decision making. –the nature, design, use, and implementation of an AIS. –financial information reporting.

20. D2182-Armanto W 20 Why Study AIS? Auditors need to understand the systems that are used to produce a company’s financial statements. Tax professionals need to understand enough about the client’s AIS to be confident that the information used for tax planning and compliance work is complete and accurate.

21. D2182-Armanto W 21 Why Study AIS? One of the fastest growing types of consulting services entails the design, selection, and implementation of new AISs. A survey conducted by the Institute of Management Accountants (IMA) indicates that work relating to accounting systems was the single most important activity performed by corporate accountants.

22. D2182-Armanto W 22 Information Technology and Corporate Strategy The same survey conducted by the Institute of Management Accountants (IMA) also indicates that the second most important job activity of corporate accountants is long-term strategic planning. One important aspect of this topic is how to align information technology (IT) with an organization’s strategy.

23. D2182-Armanto W 23 Information Technology and Corporate Strategy New developments in IT affect the design of an AIS. What basic requirements are needed to evaluate the costs and benefits of new IT developments?

24. D2182-Armanto W 24 Information Technology and Corporate Strategy Develop a basic understanding of… –corporate strategies. –how IT developments can be used to implement existing organizational strategies. –how IT developments can be used to create an opportunity to modify existing strategies.

25. D2182-Armanto W 25 Information Technology and Corporate Strategy Because an AIS functions within an organization, it should be designed to reflect the values of that organizational culture.

26. D2182-Armanto W 26 Factors Influencing Design of the AIS Organizational Culture Strategy Information Technology AIS

27. D2182-Armanto W 27 Learning Objective 3 Describe the two basic strategies and the three basic strategic positions a business can adopt.

28. D2182-Armanto W 28 Strategy and Strategic Positions Two Basic Strategies To be a lower-cost producer than competitors To differentiate products and services from competitors

29. D2182-Armanto W 29 Strategy and Strategic Positions Three Basic Strategic Positions Variety-based strategic position Need-based strategic position Access-based strategic position

30. D2182-Armanto W 30 Strategy and Strategic Positions What role does the AIS play in helping organizations adopt and maintain a strategic position? –data collection about each activity –transforming data into information that can be used by management to coordinate those activities

31. D2182-Armanto W 31 Learning Objective 4 Discuss the role played by the AIS in a company’s value chain and explain how the AIS can add value to a business.

32. D2182-Armanto W 32 The Value Chain The ultimate goal of any business is to provide value to its customers. A business will be profitable if the value it creates is greater than the cost of producing its products or services.

33. D2182-Armanto W 33 The Value Chain An organization’s value chain consists of nine interrelated activities that collectively describe everything it does. The five primary activities consist of the activities performed in order to create, market, and deliver products and services to customers and also to provide post- sales services and support.

34. D2182-Armanto W 34 The Value Chain Primary Activities Inbound Logistics Outbound Logistics Operations Marketing and Sales Service

35. D2182-Armanto W 35 The Value Chain The four support activities in the value chain make it possible for the primary activities to be performed efficiently and effectively.

36. D2182-Armanto W 36 The Value Chain Support Activities Infrastructure Human Resources Technology Purchasing

37. D2182-Armanto W 37 The Value System The value chain concept can be extended by recognizing that organizations must interact with suppliers, distributors, and customers. An organization’s value chain and the value chains of its suppliers, distributors, and customers collectively form a value system.

38. D2182-Armanto W 38 The Value System Distribution System’s Value Chain Buyer’s Value Chain Supplier’s Value Chain Company’s Value Chain

39. D2182-Armanto W 39 How An AIS Can Add Value To An Organization An AIS adds value... –by providing accurate and timely information to perform the various value chain activities. A well-designed AIS can further improve the efficiency and effectiveness of those activities by… –improving the quality and reducing the costs of products or services.

40. D2182-Armanto W 40 How An AIS Can Add Value To An Organization –improving efficiency. –improved decision making. –sharing of knowledge. A well-designed AIS can also help an organization profit by improving the efficiency and effectiveness of its value system.

41. D2182-Armanto W 41 Information and Decision Making What is information? The term data refers to any and all of the facts that are collected, stored, and processed by an information system. Information is data that has been organized and processed so that it is meaningful.

42. D2182-Armanto W 42 Information and Decision Making Characteristics of Useful Information Understandable Verifiable TimelyRelevant Reliable Complete

43. D2182-Armanto W 43 Information and Decision Making What is decision making? Decision making involves the following steps: 1Identify the problem. 2Select a method for solving the problem. 3Collect data needed to execute the decision model. 4Interpret the outputs of the model.

44. D2182-Armanto W 44 Information and Decision Making 5Evaluate the merits of each alternative. 6Choose and execute the preferred solution. Decisions can be categorized as follows: –in terms of the degree of structure that exists –by the scope of the decision

45. D2182-Armanto W 45 Decision Structure Structured decisions are repetitive, routine, and understood well enough that they can be delegated to lower-level employees in the organization. What is an example?

46. D2182-Armanto W 46 Decision Structure Semistructured decisions are characterized by incomplete rules for making the decision and the need for subjective assessments and judgments to supplement formal data analysis. What is an example?

47. D2182-Armanto W 47 Decision Structure Unstructured decisions are nonrecurring and nonroutine. What is an example?

48. D2182-Armanto W 48 Decision Scope Decisions vary in terms of the scope of their effect. Operational control is concerned with the effective and efficient performance of specific tasks. Management control is concerned with the effective and efficient use of resources for accomplishing organizational objectives.

49. D2182-Armanto W 49 Decision Scope Strategic planning is concerned with establishing organizational objectives and policies for accomplishing those objectives.

50. D2182-Armanto W 50 What is the Value of Information? The value of information is the benefit produced by the information minus the cost of producing it.

51. D2182-Armanto W 51 The Future of AIS Enterprise resource planning (ERP) systems are a recent development that integrate all aspects of a company’s operations with its traditional AIS. The important point underlying ERP systems is the need for and value of cross-functional integration of financial data and other nonfinancial operating data.