Universitas Andalas
Program Pasca Sarjana
Ujian Akhir Semester
Mata Kuliah : Sistem Informasi Akuntansi
Waktu
: 120 menit
Dosen
: Amsal Djunid
Rita Rahayu
Soal A (50)
1. Apakah yang dimaksud dengan Accounting Information Systems dan jelaskan
pengaruh pekembangan teknologi terhadap Data Processing System
2. Proses Bisnis adalah faktor yang sangat menentukan karakteristik sistem
informasi yang dibutuhkan suatu perusahaan, apa hubungan sistem informasi
akuntansi dengan Proses Bisnis.
3. Apa yang dimaksud dengan relational database, jelaskan karakteristiknya dengan
ilustrasi data akuntansi.
4. Jelasan pentingnya internal control pada suatu organisasi, apa keterbatasan dari
internal control ini dan apa hubungannya dengan sistem informasi akuntansi
5. Jelaskan karakteristik organisasi yang memiliki internal control yang baik dan
bagaimana cara mengevaluasinya.
6. Terangkan yang dimaksud SDLC dan tahap-tahapnya
7. Terangkan 4 tipe arsitektur TI serta ciri masing-masingnya
8. Apa yang dimaksud dengan EDI, badingkan dengan Web Based System untuk
aplikasi pada siklus pendapatan.
Soal B (25)
Jelaskan istilah-istilah berikut
 Agent, resources, event
 Master file
 Transaction file
 Foreign key
 Referential integrity
 Database
 Normalisasi
 DBMS
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Query
Report
Record
Entity
Relationship
Field
Attrribute
ERP
Soal C (25)
MallMart Company is a retail store that sells a wide variety of clothing, electronics, and
household goods. Their layaway plan works as follows:
A customer selects a product to put on layaway and brings it to the customer service
clerk. The clerk determines whether the particular item can be placed on layaway
(cicilan). Any item that is on sale, on clearance, or a seasonal item (e.g., lawn furniture) is
not qualified. The customer completes a customer form with name, address, and
telephone number and is assigned a customer account number. An invoice is prepared
identifying the item and showing the total cost (including tax) less a 10 percent down
payment that the customer must make immediately. The customer signs one copy of the
invoice and returns it to the clerk. The customer gives the clerk cash or a check for the 10
percent payment. The product is tagged with the customer’s number and stored at a
special place in the hack of the store. The clerk enters the information about the customer
in the computer system. The layaway details (date, layaway items, the total amount due
on the invoice, and the cash payment) are also recorded in the computer system. The
status field in the layaway record is set to “open.”
The customer can make payments at any time, hut the full amount must he paid within 60
days. Payments can be made at the cash register or by mail. The clerk records the
payments in the computer system. When the final payment is received, the clerk changes
the status field in the layaway record to “paid.” The customer is given or sent a receipt
that shows the customer name, layaway items, and amount paid. The customer arrives to
pick up the merchandise and presents the invoice. The clerk uses the computer to check
that the final payment has been made. The merchandise is given to the customer, and the
sale is recorded in the system. The layaway status is changed to “closed.” The customer
signs the invoice copy to indicate that the goods have been received and gives it to the
clerk. The quantity on hand of the inventory is reduced. Twice a week, the manager
prepares a report of expired layaways (payment is not completed by 60 days). A check is
prepared for all but $10 of the money collected on expired layaway and mailed to the
customer. The information about the refund check is recorded in the computer system.
The layaway status is changed to “expired.”
Riquired : Prepare Documemt Flowchart based on the above procedure
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