Matakuliah
: M0034 /Informasi dan Proses Bisnis
Tahun
Versi
: 2005
: 01/05
Pertemuan 04
The Nature of Accounting
and Information Technology
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
Outline Materi
• Sistem Informasi
Lanjutan Dari
Pertemuan 03
What is a System?


Natural systems / Artificial Systems
Elements of a System






Multiple Components
Relatedness
System vs. Sub-System
Purpose
System Decomposition
System Interdependency
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Primary Systems of an Automobile
Automobile
Fuel
System
Propulsion
System
Brake
System
Electrical
System
Fuel Tank
Engine
Brake Pedal
LIghts
Fuel Pump
Transmission
Master Cylinder
Ignition
Carburetor
Rear Axle
Brake Lines
Radio
Wheels
Disk
Battery
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
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Accounting Information Systems



Fixed Asset System (FAS)
General Ledger/ Financial Reporting System
(GL/FRS)
Transaction Processing System (TPS)




Expenditure Cycle
Conversion Cycle
Revenue Cycle
Management Reporting System (MRS)
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Management Information System





Financial Management Systems
Marketing Systems
Production Systems
Human Resource Systems
Decision Support Systems
(DSS) and Expert Systems (ES)
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
MIS





Financial Management Systems
Marketing Systems
Production Systems
Human Resource Systems
Decision Support Systems
(DSS) and Expert Systems (ES)
Irwin/McGraw-Hill




Portfolio Management
Capital Budgeting
New Product development
Market Analysis
Production Planning
Job Scheduling
Job Skill Tracking
Employee Benefits
The McGraw-Hill Companies, Inc., 2000
Accounting Information Systems
Expenditure Cycle
Conversion Cycle
Revenue Cycle
Irwin/McGraw-Hill
Purchase system
Cash Disbursement
system
Payroll Processing system
Cost Accounting System
Materials Requirements
Planning
Sales Processing System
Cash Receipts System
The McGraw-Hill Companies, Inc., 2000
A General Model for AIS
The External Environment
The
Information
System
External
Sources
of Data
Data
Collection
Internal
Sources
of Data
Irwin/McGraw-Hill
Data Base
Management System
Data
Processing
The Business
Organization
Information
Generation
External
End
Users
Internal
End
Users
The McGraw-Hill Companies, Inc., 2000
Database Management System




Data Attributes
Records
Files
Data Base
Management Tasks



Storage
Retrieval
Deletion
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Information Generation





Relevance
Timeliness
Accuracy
Completeness
Summarization
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Attributes of Information Systems



Efficiency
Effectiveness
Flexibility
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Acquisition of Information Systems




Systems Development Life Cycle
Turnkey systems
Backbone systems
Vendor-Supported Systems
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Organization structure





Responsibility, Authority and Accountability
Business Segments
Functional Segmentation
The Accounting Function
The Computer Services Function
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Business Segments



Geographic
Product Lines
Business Functions
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Functional Segmentation

Material Management


Production







Purchasing / Receiving / Stores
Manufacturing
Support - Production Planning, Quality
control, Maintenance
Marketing
Distribution
Personnel
Finance
Information 
Accounting /Computer Services
Materials
Labour
Capital
Information
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
The Accounting Function



Accounting captures and records in the database the
financial effects of the firm’s transactions
Accounting function distributes transaction
information to operation personnel to coordinate
many of their key tasks
The value of information
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Accounting Independence


Internal Control
Separation of:




record keeping
asset custody
functional authority
Flows of resources between
functional areas
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
The Computer Services Function

Centralized Data Processing


Data base Administration
Data Processing
–
–
–
–


data control
data conversion
computer operations
data library
Systems development and
maintenance
Distributed Data Processing
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Status of Accounting IS
• 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)
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
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