Accounting Information Systems: An Overview BAB 1 PERTEMUAN 1 -2 SIA-UMBY.

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1 Accounting Information Systems: An Overview BAB 1 PERTEMUAN 1 -2 SIA-UMBY

2 TUJUAN PEMBELAJARAN 1.Dapat menjelaskan dan mendeskripsikan fungsi dari SIA. 2.Mendiskusikan mengapa perlu belajar SIA 3.Menjelaskan aturan dari SIA di perusahaan dalam sebuah mata rantai, dan mendiskusikan mengapa SIA dapat memberikan nilai tambah. SIA-UMBY

3 SISTEM INFORMASI AKUNTANSI Sebuah sistem yang berhubungan dua atau lebih untuk mencapai tujuan.. Sistem terdiri dari beberapa subsistem yang lebih kecil dan spesifik. An accounting information system (AIS) consists of: – People – Procedures – Data – Software – Information technology infrastructure SIA-UMBY

4 APAKAH SIA? What important functions does the AIS perform in an organization? 1It collects data about activities and transactions. 2It processes data into information that is useful for making decisions. 3Memberikan kontrol dan menjaga aset perusahaan. SIA-UMBY

5 MENGAPA PERLU BELAJAR AIS? In Statement of Financial Accounting Concepts No. 2, The FASB... –defined accounting as an information system. –Melihat dari tujuan utama akuntansi adalah menyediakan informasi untuk pengambilan keputusan. SIA-UMBY

6 MENGAPA PERLU BELAJAR AIS? kurikulum akuntansi harus memberikan siswa dengan pemahaman yang kuat tentang tiga konsep penting: 1. The use of information in decision making 2. The design, use and implementation of an AIS 3. Financial information reporting SIA-UMBY

7 Mengapa Perlu Belajar SIA To understand how the accounting system works. – How to collect data about an organization’s activities and transactions – How to transform that data into information that management can use to run the organization SIA-UMBY

8 Mengapa Perlu Belajar SIA? Auditors need to understand the systems that are used to produce a company’s financial statements. SIA-UMBY

9 Factors Influencing Design of the AIS Organizational Culture Strategy Information Technology AIS SIA-UMBY

10 The Value Chain The four support activities in the value chain make it possible for the primary activities to be performed efficiently and effectively.

11 SIA-UMBY The Value Chain Support Activities Infrastructure Human Resources Technology Purchasing

12 SIA-UMBY The Value System The value chain concept can be extended (diperluas) by recognizing that organizations must interact with suppliers, distributors, and customers. An organization’s value chain and the value chains of its suppliers, distributors, and customers collectively form a value system.

13 SIA-UMBY The Supply Chain Raw Materials Supplier Manufacturer Distributor Retailer Consumer

14 SIA-UMBY How An AIS Can Add Value To An Organization An AIS adds value... –dengan menyediakan informasi yang akurat dan tepat waktu sehingga lima kegiatan rantai nilai utama dapat dilakukan lebih efektif dan efisien

15 SIA-UMBY How An AIS Can Add Value To An Organization –An AIS adds value by: –improving the quality and reducing the costs of products or services. –improving efficiency. –Improving decision making capabilities. –increasing the sharing of knowledge. A well-designed AIS can also help an organization profit by improving the efficiency and effectiveness of its supply chain.

16 SIA-UMBY Information and Decision Making What is information? The term data refers to any and all of the facts that are collected, stored, and processed by an information system. Information is data that has been organized and processed so that it is meaningful.

17 SIA-UMBY Data Needs For Activities Resource Event Agent InventorySale Customer Sales CashPayment Cashier Supplier Generic Example Sales Transaction Payment to Supplier

18 SIA-UMBY Information and Decision Making Characteristics of Useful Information Understandable Verifiable TimelyRelevant Reliable Complete

19 SIA-UMBY Information and Decision Making What is decision making? Decision making involves the following steps: 1.Identify the problem. 2.Select a method for solving the problem. 3.Collect data needed to execute the decision model. 4.Interpret the outputs of the model. 5.Evaluate the merits of each alternative. 6.Choose and execute the preferred solution.

20 SIA-UMBY Information and Decision Making Decisions can be categorized as follows: –in terms of the degree of structure that exists –by the scope of the decision

21 SIA-UMBY Decision Structure Keputusan terstruktur yang berulang, rutin, dan dipahami cukup baik sehingga mereka dapat didelegasikan untuk tingkat karyawan tingkat bawah dalam organisasi An example is: – Extending credit to customers.

22 SIA-UMBY Decision Structure Keputusan semi terstruktur dicirikan oleh aturan lengkap untuk membuat keputusan dan kebutuhan untuk penilaian subjektif dan penilaian untuk melengkapi analisis data. An example is: – Setting a marketing budget for a new product.

23 SIA-UMBY Decision Structure Unstructured decisions are nonrecurring and nonroutine. An example is: – Choosing the cover for a magazine.

24 SIA-UMBY Information Technology and Corporate Strategy New developments in IT affect the design of an AIS. What basic requirements are needed to evaluate the costs and benefits of new IT developments?

25 SIA-UMBY Information Technology and Corporate Strategy Hal yang mendasari pengembangan:… –corporate strategies. –how IT developments can be used to implement existing organizational strategies. –how IT developments can be used to create an opportunity to modify existing strategies.

26 SIA-UMBY Information Technology and Corporate Strategy SIA perlu dirancang, karena untuk mencerminkan nilai-nilai budaya dalam sebuah organisasi

27 SIA-UMBY End of Chapter 1