Accounting Information Systems: An Overview

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

2 TUJUAN PEMBELAJARAN Dapat menjelaskan dan mendeskripsikan fungsi dari SIA. Mendiskusikan mengapa perlu belajar SIA 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? It collects data about activities and transactions. It processes data into information that is useful for making decisions. Memberikan 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: The use of information in decision making The design, use and implementation of an AIS 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. SIA-UMBY

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

12 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. SIA-UMBY

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

14 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 SIA-UMBY

15 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. SIA-UMBY

16 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. SIA-UMBY

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

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

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

20 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 SIA-UMBY

21 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. SIA-UMBY

22 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. SIA-UMBY

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

24 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? SIA-UMBY

25 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. SIA-UMBY

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

27 End of Chapter 1 SIA-UMBY