Matakuliah
Tahun
Versi
: J0254/Akuntansi Dasar
: 2005
: 01/00
Pertemuan 25
Sistem Informasi Akuntans Pengantar
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Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Memahami pengertian piutang
• Memahami pengendalian atas piutang
• Memahami manfaat pencadangan piutang
tak tertagih
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Outline Materi
•
•
•
•
Piutang
Pengendalian Piutang
Analisis Piutang Tak Tertagih
Pencatan Wesel Tagih
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PIUTANG
Piutang Dagang
Wesel Tagih
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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.
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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
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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
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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.
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Learning Objectives
1 Explain what an accounting information
system (AIS) is.
2 Explain why studying AIS is important.
3 Describe the two basic strategies and the
three basic strategic positions a business
can adopt.
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.
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Learning Objective 1
Explain what an accounting
information system (AIS) is.
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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.
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What is an AIS?
• What important functions does the AIS
perform in an organization?
1 It collects and stores data about activities
and transactions.
2 It processes data into information that is
useful for making decisions.
3 It provides adequate controls to safeguard
the organization’s assets.
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Basic Subsystems in the AIS
1 The expenditure cycle: involves activities
of buying and paying for goods or services
used by the organization.
2 The production cycle: involves activities
converting raw materials and labor into
finished goods.
3 The human resources/payroll cycle:
involves activities of hiring and paying
employees.
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Basic Subsystems in the AIS
4 The revenue cycle: involves activities of
selling goods or services and collecting
payment for those sales.
5 The financing cycle: involves activities of
obtaining necessary funds to run the
organization, repay creditors, and
distribute profits to investors.
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Basic Subsystems in the AIS
Financing
Cycle
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Expenditure
Cycle
Human
Resources
General Ledger & Reporting System
Production
Cycle
Revenue
Cycle
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Learning Objective 2
Explain why studying
AIS is important.
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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.
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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:
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Why Study AIS?
– the use of information in decision making.
– the nature, design, use, and
implementation of an AIS.
– financial information reporting.
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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.
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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.
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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.
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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?
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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.
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Information Technology
and Corporate Strategy
• Because an AIS functions within an
organization, it should be designed to
reflect the values of that organizational
culture.
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Factors Influencing
Design of the AIS
Organizational
Culture
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Strategy
AIS
Information
Technology
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Learning Objective 3
Describe the two basic
strategies and the three
basic strategic positions a
business can adopt.
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Strategy and Strategic
Positions
Two Basic Strategies
To be a lower-cost producer than competitors
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To differentiate products and services from
competitors
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Strategy and Strategic
Positions
Three Basic Strategic Positions
Variety-based strategic position
Need-based strategic position
Access-based strategic position
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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
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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.
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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.
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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 postsales services and support.
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The Value Chain
Primary Activities
Inbound
Logistics
Marketing
and Sales
Operations
Outbound
Logistics
Service
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The Value Chain
• The four support activities in the value
chain make it possible for the primary
activities to be performed efficiently and
effectively.
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The Value Chain
Support Activities
Infrastructure
Technology
Human
Resources
Purchasing
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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.
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The Value System
Supplier’s
Value Chain
Company’s
Value Chain
Distribution
System’s
Value Chain
Buyer’s
Value Chain
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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.
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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.
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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.
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Information and Decision
Making
Characteristics of Useful Information
Relevant
Timely
Reliable
Understandable
Complete
Verifiable
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Information and Decision
Making
• What is decision making?
• Decision making involves the following
steps:
1 Identify the problem.
2 Select a method for solving the problem.
3 Collect data needed to execute the
decision model.
4 Interpret the outputs of the model.
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Information and Decision
Making
5 Evaluate the merits of each alternative.
6 Choose 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
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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?
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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?
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Decision Structure
• Unstructured decisions are nonrecurring
and nonroutine.
• What is an example?
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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.
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Decision Scope
• Strategic planning is concerned with
establishing organizational objectives and
policies for accomplishing those
objectives.
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What is the Value of
Information?
• The value of information is the benefit
produced by the information minus the
cost of producing it.
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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.
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