Pemrosesan Transaksi
Pemrosesan Transaksi
• Salah satu tujuan sistem informasi adalah
mendukung operasi harian
perusahaan.Tujuan ini dicapai
melalui(1)pemrosesan transaksi-transaksi
yang disebabkan baik oleh sumber-sumber
ekstern maupun intern dan (2) penyiapan
keluaran-keluaran seperti dokumendokumen operasional dan laporan-laporan
keuangan.
Control Objectives
and Transaction Cycles
Most organizations experience the
same types of economic events.
These events generate transactions that
may be grouped according to four
common cycles of business activity.
4–3
Control Objectives
and Transaction Cycles
Revenue
cycle
Expenditure
cycle
Production
cycle
Finance
cycle
4–4
Control Objectives
and Transaction Cycles
Customers should be authorized in accordance
with management’s criteria.
Prices and terms of goods and services should be
authorized in accordance with management’s criteria.
All shipments of goods and services provided
should result in a billing to the customer.
Billings to customers should be accurately and
promptly classified, summarized, and reported.
4–5
Rekening rekening dalam Siklus Pendapatan
Transaksi
Pendapatan
Penjualan Kredit
Penerimaan Kas
Retur Penj & Pot.
penjualan
Pencad.kerugian piutang
Penghapusan piut.
Debit
Kredit
Piutang Usaha Penjualan
Hrg Pokok Penj Persediaan
Kas
Potongan penj.
Retur Penj. &
Pot.lain
Piutang Usaha
Kerugian
Piutang
Cad.ker.piut.
Cad.Ker.Piutang
Piutang Usaha
Piutang Usaha
Control Objectives
and Transaction Cycles
Vendors should be authorized in accordance
with management’s criteria.
Employees should be hired in accordance
with management’s criteria.
Access to personnel, payroll, and disbursement records should
be permitted only in accordance with management’s criteria.
Compensation rates and payroll deductions should be
authorized in accordance with management’s criteria.
Amounts due to vendors should be accurately and
promptly classified, summarized, and reported.
4–7
SIFAT SIKLUS PENGELUARAN
Siklus Pengeluaran
Transaksi Pembelian
Transaksi pengeluaran kas
• pengendalian intern transaksi pembelian
• Pengujian saldo utang dagang
Debet
Kredit
• Persediaan Barang
Dagangan
• Persediaan Bahan Baku
• Pembelian
Debet
Utang Dagang
Kredit
• Kas
• Potongan
Pembelian
• Retur
pembelian
• Biaya Dibayar dimuka
• Aktiva tetap
• Aktiva Lain - lain
Pembelian
Pengeluaran kas
Control Objectives
and Transaction Cycles
The production plan should be authorized in
accordance with management’s criteria.
Cost of goods manufactured should be
accurately and promptly classified,
summarized, and reported.
4 – 10
Control Objectives
and Transaction Cycles
The amounts and timing of debt transactions
should be authorized in accordance with
management’s criteria.
Access to cash and securities should be permitted
only in accordance with management’s criteria.
4 – 11
Elemen Pemrosesan
Transaksi
•
•
•
•
Masukan  Dokumen Sumber
Pemrosesan  Jurnal & Register
Penyimpanan  Buku Besar & Arsip
Keluaran  Laporan & Dokumen
Sistim Pengkodean
• Cara dimana pola klasifikasi
diimplementasikan
• Tujuan :
– Identifikasi Singkat
– Memberi arti kepada data dalam
pemrosesan berikutnya
Jenis Kode
• Kode Numeris
• Kode Alfanumeris
Implementasi :
–
–
–
–
–
Kode Baris
Kode berurutan
Kode Blok
Kode Hierarkis
Kode Desimal
Pertimbangan Kodefikasi
• Fleksibelitas
• Integrasi Arsip Data
Pengendalian &
Pengamanan
• Pemrosesan transaksi yang baik menuntut
adanya berbagai tindakan pengendalian dan
pengamanan
• Pengendalian seperti itu harus didukung
dengan dokumentasi yang memadai,
meliputi;
– Manual prosedur
– Uraian tanggungjawab yang dibebankan kepada
mereka yang terlibat dalam pemrosesan
transaksi.
Elemen-elemen struktur
pengendalian intern
• Struktur pengendalian intern. Perusahaan
terdiri dari kebijakan dan prosedurprosedur untuk menyediakan jaminan yang
memadai bahwa tujuan-tujuan perusahaan
dapat dicapai.
• Tanggung jawab manajemen.manajemen
paling bertanggung jawab terhadap
pengendalian intern.
Components of the
Internal
Control Process
An organization’s internal control
process consists of five elements:
1. Control environment
2. Risk assessment
3. Control activities
4. Information and communication
5. Monitoring
4 – 18
Control Environment
The first component of internal
control is the control environment.
Factors included in the control
environment are as follows:
Integrity and ethical values
Commitment to competence
4 – 19
Control Environment
Management philosophy and operating style
Organizational structure
Attention and direction provided by the
board of directors and its committees
Manner of assigning authority and responsibility
Human resource policies and procedures
4 – 20
Control Environment
What are other aspects of human
resources and procedures?
Segregation of duties
Supervision
Job rotation and forced vacation
Dual control
4 – 21
Risk Assessment
The second component of internal
control is risk assessment.
Risk assessment is the process of
identifying, analyzing, and managing
risks that affect the company’s objectives.
4 – 22
Control Activities
The third component of internal
control is control activities.
These include accounting controls designed
to provide reasonable assurance that the
following control objectives are met:
4 – 23
Control Activities
Segregation of duties
Design and use of adequate
documents and records
Access to assets is permitted only in
accordance with management’s authorization.
4 – 24
Control Activities
Independent checks and reviews are made
on the accountability of assets and performance.
Information processing controls are applied
to check the proper authorization, accuracy,
and completeness of individual transactions.
4 – 25
Information and
Communication
The fourth component of internal control
is information and communication.
Information refers to the
organization’s accounting system.
Communication relates to providing a clear
understanding regarding all policies
and procedures relating to controls.
4 – 26
Information and
Communication
What is an audit trail?
An audit trail is comprised of the documentary
evidence of the various control techniques that
a transaction was subject to during its processing.
4 – 27
Monitoring
The fifth component of internal
control is monitoring.
It involves the ongoing process of
assessing the quality of internal
controls over time and taking
corrective actions when necessary.
4 – 28
Struktur pengendalian
intern
Struktur
Pengendalian
Intern
Lingkungan
Pengendalian
Sistem
Akuntansi
ProsedurProsedur
Pengendalian
Transaction Processing
Controls
Transaction processing controls
General controls
4 – 30
Application controls
Transaction Processing
Controls
The plan of data processing organization
General operating procedures
Equipment control features
Equipment and data-access controls
4 – 31
Transaction Processing
Controls
Input
4 – 32
Processing
Output
Transaction Processing
Controls
Preventative
4 – 33
Detective
Corrective
The End
4 – 34
Dewan Komisaris
Komite audit
Dari
Dewan komisaris
Presiden
Audit Intern
Lainnya
Kontroler
Siklus Pemrosesan
Transaksi
• Mengelompokan transaksi berdasarkan
kesamaan unsur dan/atau sasaran
– Siklus pendapatan
Transaksi penjualan dan transaksi penerimaan
tunai
– Siklus pengeluaran
Transaksi pembelian dan transaksi
pengeluaran tunai
• Siklus manajemen sumberdaya
/Produksi
Meliputi peristiwa yang berkaitan
dengan dengan pemanfaatan
suberdaya fisik oleh perusahaan.
• Siklus keuangan
Kejadian-kejadian yang berkaitan
dengan perolehan dan manajemen
dana modal termasuk kas.
Lingkungan pengendalian
• Lingkungan pengendalian suatu organisasi merupakan
dampak kolektif dari berbagai faktor dalam
menetapkan,meningkatkan, atau memperbaiki efektifitas
kebijakan dan prosedur-prosedur tertentu.
• Faktor-faktor itu mencakup :
–
–
–
–
–
–
–
–
Filosofi dan gaya operasional manajemen
Struktur organisasi
Fungsi dewan komisaris dan anggota-anggotanya
Metode-metode membebankan otoritas dan tanggung jawab
Metode-metode pengendalian manajemen
Fungsi audit intern
Kebijakan dan praktik-praktik kepagawaian
Pengaruh dari luaryang berkaitan dengan perusahaan