Matakuliah
: M0034 /Informasi dan Proses Bisnis
Tahun
Versi
: 2005
: 01/05
Pertemuan 02
The Nature of Accounting
and Information Technology
Learning Outcomes
Pada akhir pertemuan ini, diharapkan
mahasiswa
akan mampu :
• Memberikan definisi akuntansi dan sistem
informasi (C1)
• Menerangkan penggunaan TI dalam
organisasi bisnis (C2)
Outline Materi
• Proses Bisnis
Lanjutan Dari
Pertemuan 01
Types of Business Procedures
•

Acquisition/Payment Processes - acquiring,
maintaining, and paying for resources needed by the
organization (e.g. human resources, financing,
property, plant, equipment, materials and supplies) to
provide goods and services.

Conversion Process - converting the acquired
resources into goods and services for customers.

Sales/Collection Process - delivering goods and
services to customers and collecting payment.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Exhibit 1-1 Types of Business Processes
Suppliers
Requested
input
resources
Customers
Payment for
input
resources
Goods and
services for
customers
Payment for
Goods and
services
ORGANIZATION
Acquisition
, Payment
Process
Irwin/McGraw-Hill
Provides
input
resources to
the
organization
Conversio
n
Process
Provides
Finished
Goods and
Services to
Customers
Sales/
Collection
Process
The McGraw-Hill Companies, Inc., 2000
Exhibit 1-2 Management Activities
Plan
Periodically,
managers
evaluate
Control is exercised
by reviewing
the
results
Managers
execute their
plan of an activity
the
operating
results
to processes
see
if are consistent
or
an
entire
business
process
to
see
if
they
by
dividing
business
Planning requires
leaders
toprocesses
define theare
business objectives, to
the
business
with expectations.
TheInformation
review
may
cause
ablueprint
change infor
into
smaller
activities,
assigning
prioritize
business
processes,
and
to
provide
a
achieving
the
organization's
Evaluate
Execute
expectations
or
a
change
in
the
way
an
activity
or
a
people
to
perform
each
activity,
achieving the objectives.
They
must
identify
opportunities
System
objectives.
The
results
ofdo
theresults
process
is
performed
to
bring
the
actual
in line with
and
motivating
them
to
a the risk
available to the evaluation
organization
as
well
as
assess
are
used
to defined
modify
expectations.
good
job.
A
clearly
associated with the
eachplans,
opportunity.
objective,
or
plan increases
the likelihood
of
expectations.
proper execution
Control
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Information Processes

Are shaped by an organization’s business and
management processes.

Include recording data that describes business
processes

Maintain up-to-date data about an organization.

Report useful information.

Information processes must change in response to
changes in business and management processes.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Information System
Business Processes
Internal
events
External
events
Internal
events
External
events
Irwin/McGraw-Hill
1.0
Management
Capture and
record
process
Reports
Business
event data
3.0
Report
process
2.0
Maintain
process
Financial
statements
Investors/Users
The McGraw-Hill Companies, Inc., 2000
Exhibit 1-3 The Information System and
Information Processes
Business Processes
Information System
Capture
Business
Data
Maintain
Business
Data
Report
Useful
Information
Primary Information Processes
Management
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Information Processes



are shaped by an organization’s business and
management processes
include recording data that describes the business
processes, maintaining the data about an organization
up-to-date, reporting useful information
as business and management processes change so
must its information processes
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Exhibit 1-4 Relationship between Business Processes,
Information Processes and Management Activities
Business
Processes
Manage Business Processes
Acq./Pmt.
Process
Conversion
Process
Management
Activities
Plan
Information System
Capture
Data
Maintain
Data
Provide
Reports
Execute
Control
Sell/Collect
Process
Irwin/McGraw-Hill
Manage Business Processes
Evaluate
The McGraw-Hill Companies, Inc., 2000
Berlanjut ke
Pertemuan 03