SISTEM INFORMASI AKUNTANSI
& MANAJEMEN
Rudy Suryanto
#Pertemuan 1
Tujuan
Mahasiswa akuntansi memahami isu-isu terkait
sistem informasi untuk pengambilan keputusan,
pengendalian internal dan penyusunan laporan
keuangan
POKOK BAHASAN 1
1. Sistem Informasi dan Organisasi & Strategic
Alignment
2. Komponen Sistem Informasi (Konsep ERP –
enterprises resource planning)
3. Pengembangan IT
4. Modul Customer Relationship Management
5. Modul Human Resource Management
6. Modul Operation Management
7. Modul Sistem Informasi Akuntansi
POKOK BAHASAN 2
8. Setup System Akuntansi
9. Modul Reveneu Cycle / Pendapatan
10. Modul Procurement / Pengadaan
11. Modul Cash Disbursment
12. Modul Inventory / Persediaan
13. Modul Fixed Asset
14. Modul Payroll
15. Modul Financial Closing Process
KOMPETENSI CFO
Moving from CA to CFO ; Competency Framework
P. Murphy et.al 2012
KOMPETENSI
Moving from CA to CFO ; Competency Framework
P. Murphy et.al 2012
KOMPETENSI – CPA - IAPI
A. Teknologi Informasi
1. Komunikasi data, jaringan dan sistem client/server
2. Sistem manajemen pangkalan data
3. Sistem Internet dan Intranet
4. Perangkat keras dan Piranti Lunak
5. Teknologi penyimpanan data
B. Sistem Informasi berbasis Komputer
1. Sistem pemrosesan transaksi: batch, on-line, real time dan distributed
processing
2. Sistem pendukung keputusan (Decision Support System)
3. Sistem pakar (Expert System) dan Artificial Inteligence
C. Pengembangan dan Pemeliharaan Sistem Informasi Komputer
1. Analisis kebutuhan dan pendekatan pengembangan sistem
2. Analisis dan evaluasi kelayakan piranti lunak dan perangkat keras
3. Alat/Teknik pengembangan dengan Dataflow Diagram dan Flowcharting
4. Analisis biaya-manfaat (cost benefit analysis)
5. Pemeliharaan dan dokumentasi sistem
6. Panduan operasi dan pelatihan
KOMPETENSI – CPA - IAPI
D. Pengendalian dan Keamanan Sistem Informasi
1. Pengendalian umum atas peran dan tanggungjawab fungsi organisasi:
administrator database/network/WEB, operator komputer, perancang sistem
dan
perancang aplikasi, dan pustakawan
2. Pengendalian spesifik atas masukan, pemrosesan dan keluaran sistem
3. Keamanan sumberdaya fisik non-komputer dan perangkat keras komputer
4. Manajemen risiko dan keamanan perangkat lunak, dan jaringan komunikasi
E. Sistem Informasi Akuntansi berbasis Komputer
1. Perancangan sistematika dan pengkodean akun (Chart of Accounts)
2. Pendekatan siklus akuntansi dalam perancangan sistem informasi akuntansi
3. Konsep dan sistem pelaporan keuangan & akuntansi
KOMPETENSI – CPA- IAPI
F. Sistem Perdagangan Elektronik dan Komunikasi Data
1. Business-to-Business Systems
2. Sistem komunikasi dan pertukaran data elektronik (Electronic Data
Interchange)
3. Enterprise Resource Planning System (ERP)
G. Enterprise System
1. Enterprise Resourcer Planning
2. Interoganisational System (misal : ebusiness application, enterprise system,
managerial system,
elektronic data interchange )
3. Distributed Data Processing System
4. Transaction Processing System
5. Factory Otomation
6. Office Otomation
7. Data Warehousing
8. Managerial Support System / Decision Support System
9. Telecommunication and Networking
KOMPENTESI – CGA - Canada
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Information Technology
K6.1.
.Management.issues.related.to.IT.(role.of.systems.in.meeting.strategic.goals.of.the.
organization,.obsolescence,.standardized.versus.customized).
K6.2. Artificial.intelligence.(pattern.recognition.software,.sampling.tools)
K6.3. .Systems.planning.and.analysis.(feasibility.and.costbenefit.analysis,.selection.criteria,.
financing.options,.re-engineering).
K6.4.
.Networks.and.telecommunications.(models.and.standards,.hardware,.software,.cl
ient/
server.computing,.wireless.communications,.Internet)
K6.5.
.Role.of.the.financial.professional/business.analyst.(designer/coordinator,.impleme
nter,.
auditor.of.management.information.systems)
KOMPENTESI – CGA - Canada
K6.6. Green.IT.(environmental.technology,.impact.assessment,.preservation)
K6.7. .E-business.and.e-commerce.(business-to-business,.business-toconsumer,.consumer-tobusiness,.
consumer-to-consumer,.operational.systems,.integrated.systems,.transaction.
processing,.enterprise.resource.planning).
K6.8.
.Computer.systems.overview.(nature.of.data.and.information;.hardware.comp
onents;.
storage;.input,.processing.and.output;.systems.and.application.software).
K6.9.
.Systems.and.process.design.(prototyping,.configuration,.implementation.mo
dels,.
object-oriented.design)
K6.10.
.Input.and.output.design.(style.and.human.factors.for.user.interface.design,.p
rototyping.
computer.input.and.output,.internal.controls.for.input.and.output.design)
KOMPENTESI – CGA - Canada
K6.11.
.Systems.development.and.implementation.(configuration,.conversion,
.testing,.quality.
assurance,.documentation)
K6.12.
.Data.and.process.modeling.(logical.data.models,.decision.models,.dat
a.flow.diagrams,.
process.models)
K6.13. Flowcharting.techniques.(data.flow.diagram,.system.flowchart)
CGA Competency Framework 41
K6.14.
.File.and.database.organization.(data.hierarchy,.data.and.file.organizati
on,.database.
design.and.management)..
K6.15. Accounting,.auditing,.financial,.and.tax.software.applications
KOMPENTESI – CGA - Canada
K6.16.
.Data.warehousing,.data.mining,.data.analysis,.and.business.intelligence.tools.(data.
query.and.reporting)
K6.17. .Business.application.software.(point-of-sale.system,.merchandising,.inventory..
management)
K6.18.
.Systems.development.and.project.management.processes.(systems.development.life.
cycle,.project.teams,.steering.committees,.people.issues,.change.issues,.making..
decisions,.outsourcing)
K6.19. .Systems.maintenance,.review,.and.audit.(support,.quality.assurance,.postimplementation.
performance.review)
K6.20. Business.requirements.definitions.(user.requirements)
K6.21.
.Systems.security.and.internal.controls.(risk.assessment.and.management,.vulnerabilit
y,.
audit.trails,.computer.fraud).
K6.22. End-user.computing.environment.(best.practices,.controls,.security)
K6.23. Disaster.recovery.and.business.continuity.planning.
KOMPETENSI – CA CANADA
IT competencies found in VIII-MANAGEMENT DECISIONMAKING
VIII-4.1 Analyzes, selects and suggests IT solutions to
support processes and management’s information need
VIII-4.2 Evaluates alternative IT solutions
VIII-4.3 Identifies and evaluates acquisition or sourcing
decision factors
VIII-4.4 Performs an analysis of the IT options
VIII-4.5 Suggests improvements to the entity’s IT systems
implementation
1. IT governance and accountability
1.
2.
3.
4.
5.
IT governance components: Strategic alignment IT planning,
monitoring and continuous improvement practices
Value delivery
IT performance measurement
Resources management
Risk management Adherence to corporate policies and external
regulations, e.g., privacy
a.
b.
c.
d.
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f.
g.
h.
Internal audit
System availability, system continuity and business continuity
Security
Integrity
Maintainability
Legal and regulatory compliance
Privacy
IT event identification
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
2. General IT strategy
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How IT solutions fulfill business needs
Business case development
Strategic IT plan development
Technological trend awareness
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
3. General IT planning, including:
• Information technology planning processes,
short-term and long-term
• Vendor management
• Project management
• Overall system capacity requirements
• Backup and disaster recovery
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Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
4. General IT policies, including:
• Hardware and software management and
support
• Information classification and ownership
• Security policy
• Internet and email acceptable use
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
5. IT functions, including:
• IT professionals, e.g., chief information officer, chief
information security officer, technical manager, project
manager, database administrator
• Application support
• Network support
• Communications
• Database administration
• Security
• Procurement
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
6. Information systems
• General business information systems
• General system architectures
• Nature, types and uses of information within an
entity
• Processing modes (batch, online, etc.)
• Types of networks (local area network, wide area
network and wireless network)
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
7. Identification of key hardware
components in a system or network
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Components and processing units
Server
Input and/or output devices
Physical storage devices
Communication devices, e.g., switch, router, hub,
firewall
• Physical control techniques
• Environment controls, e.g., air conditioning
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
8. Types of software, including:
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Operating systems
Communication systems
Security
Generalized audit software, i.e., to perform CAATs
Application software Business applications and office productivity (word
processing and/or spreadsheet)
• Financial accounting applications
• E-business enabling and Internet applications, including EDI web-based
solutions
• Open source, proprietary, in-house
• Transactional, operational, decision support, utility
• Enterprise Resource Planning (ERP)
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
9. Data organization and access
• Data structures, data types and database and file
organization
• Access methods and file maintenance
• Electronic data transfer
• Database management systems
• Knowledge management systems
• Privacy and confidentiality requirements
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
10. Data integrity, privacy,
confidentiality and security principles,
including:
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Classification of information
Privacy and confidentiality requirements
Logical and physical data protection
Data integrity controls
Data recovery
Data breach considerations
Data retention and disposal
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
11. System security components,
including:
• Virus, spyware, malware and junk email
detection and prevention
• Encryption
• Authentication techniques
• Intrusion prevention and detection
• Incident response
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Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
12. System design, acquisition and/or
development process methodology
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Implementation of system life cycle phases
Project management principles
Documentation
Return on investment and business case development techniques
Investigation and feasibility, e.g., cost, requirement fit, vendor stability, etc.
Business process reengineering
Request For Proposal (RFP) and Request For Information (RFI) processes
System analysis & design, concepts & techniques
Segregation of development, test and production environments
Implementation phases
Data conversion strategies
Change management
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE
13. Sourcing
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Insource vs. outsource vs. co-source alternatives Helpdesk
Network monitoring
Hardware and/or application hosting
System development and maintenance
Access management
• Service level and performance agreements
• Third party reports
• Contracting practices, e.g., licensing, payment structure
14. The role of IT in the reporting of
information, including:
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Real-time access
Remote access to information
Dash-board, spreadsheet, report generator
XBRL (eXtensible Business Reporting
Language)
15. Internal control (the IT component)
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Control frameworks
Management of internal controls Authorization of transactions/activities
Segregation of duties
Design and use of documentation and records
Safeguards over access to and use of assets and records
Preventative, detective and corrective measures
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Optimizing the use of resources
Preventing and detecting error
Preventing and detecting fraud
Safeguarding assets
Maintaining reliable control systems
Spreadsheet design and control
Role of internal audit
IT’s role in statutory, regulatory and other compliance, e.g., ICFR and CEO and CFO certification of
systems
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16. Application controls
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General computer controls vs. application controls
Automated controls vs. manual controls
Data entry controls
Control total balance
Audit trails and computerized audit
Log files and transaction journals
Processing controls (within the process)
Data access controls
End-user and business unit computing controls
SUMMARY KOMPETENSI
1. Functional Skills
1. Decision making skills
2. Risk management
2. Personal Skills
1. Problem solving
2. Research
3. Communication
3. Broad Business Perspective
1. Strategic thingking