1. Pertemuan 04 The Nature of Accounting and Information Technology Matakuliah: M0034 /Informasi dan Proses Bisnis Tahun: 2005 Versi: 01/05

2. Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Memberikan definisi akuntansi dan sistem informasi Menerangkan penggunaan TI dalam organisasi bisnis Menghubungkan komponen SI

3. Outline Materi Sistem Informasi

4. Lanjutan Dari Pertemuan 03

5. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 What is a System? n Natural systems / Artificial Systems n Elements of a System ä Multiple Components ä Relatedness ä System vs. Sub-System ä Purpose ä System Decomposition ä System Interdependency

6. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Primary Systems of an Automobile Fuel System Propulsion System Brake System Electrical System Automobile Carburetor Fuel Pump Fuel Tank Wheels Rear Axle Transmission Engine Disk Brake Lines Master Cylinder Brake Pedal Battery Radio Ignition LIghts

7. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Framework for Information Systems Information System (IS) Accounting Information System (AIS) Management Information System (MIS) The information system is the set of formal procedures by which data are collected, processed into information and distributed to users. A transaction is an event that affects or is of interest to the organization and that is processed by its information system as a unit of work

8. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Accounting Information Systems n Fixed Asset System (FAS) n General Ledger/ Financial Reporting System (GL/FRS) n Transaction Processing System (TPS) ä Expenditure Cycle ä Conversion Cycle ä Revenue Cycle n Management Reporting System (MRS)

9. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Management Information System n Financial Management Systems n Marketing Systems n Production Systems n Human Resource Systems n Decision Support Systems (DSS) and Expert Systems (ES)

10. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 MIS n Financial Management Systems n Marketing Systems n Production Systems n Human Resource Systems n Decision Support Systems (DSS) and Expert Systems (ES) n Portfolio Management Capital Budgeting n New Product development Market Analysis n Production Planning Job Scheduling n Job Skill Tracking Employee Benefits

11. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Accounting Information Systems

12. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 A General Model for AIS The External Environment The Information System Data Base Management System Data Collection Data Processing Information Generation External Sources of Data External End Users Internal Sources of Data Internal End Users The Business Organization

13. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Database Management System n Data Attributes n Records n Files n Data Base Management Tasks ä Storage ä Retrieval ä Deletion

14. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Information Generation n Relevance n Timeliness n Accuracy n Completeness n Summarization

15. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Attributes of Information Systems n Efficiency n Effectiveness n Flexibility

16. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Acquisition of Information Systems n Systems Development Life Cycle n Turnkey systems n Backbone systems n Vendor-Supported Systems

17. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Organization structure n Responsibility, Authority and Accountability n Business Segments n Functional Segmentation n The Accounting Function n The Computer Services Function

18. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Business Segments n Geographic n Product Lines n Business Functions

19. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Functional Segmentation n Material Management ä Purchasing / Receiving / Stores n Production ä Manufacturing ä Support - Production Planning, Quality control, Maintenance n Marketing n Distribution n Personnel n Finance n Information - ä Accounting /Computer Services Materials Labour Capital Information

20. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 The Accounting Function n Accounting captures and records in the database the financial effects of the firm’s transactions n Accounting function distributes transaction information to operation personnel to coordinate many of their key tasks n The value of information

21. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Accounting Independence n Internal Control n Separation of: ä record keeping ä asset custody ä functional authority n Flows of resources between functional areas

22. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 The Computer Services Function n Centralized Data Processing ä Data base Administration ä Data Processing –data control –data conversion –computer operations –data library ä Systems development and maintenance n Distributed Data Processing

23. Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Accounting systems are based on pre-computer thinking. (Robert Mednick) Information customers are dissatisfied with the timeliness and quality of information. (R. Green & K Barrett) Traditional financial statements are extremely compressed and not released in a timely manner. (R. K. Elliott) Status of Accounting IS

24. Terima Kasih