Database Management Systems

Presentasi berjudul: "Database Management Systems"— Transcript presentasi:

1 Database Management Systems
Chapter 3 Database Management Systems Copyright © 2004 South-Western. All rights reserved.

2 Learning Objectives To describe and analyze major approaches used to process data related to business events To describe major business events in merchandising, service and manufacturing firms To explain complexities and limitations of using traditional data management approaches To recognize the advantages of using the database approach to data management To be able to perform basic processes involved in database design and implementation Copyright © 2004 South-Western. All rights reserved.

3 Event-Driven Approach
Raw data is captured as events occur. Minimum data to be collected/stored: Who What Where When Data can be aggregated to meet user requirements. Copyright © 2004 South-Western. All rights reserved.

4 Overview of Order-to-Sales Process for a Merchandising or Manufacturing Firm
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.1

5 Overview of Order-to-Sales Process for a Service Firm
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.2

6 Managing Data Files Character Field Record File
A basic unit of data (e.g., number) Field A collection of related characters (e.g., customer name) Record A collection of related data fields File A collection of related records Copyright © 2004 South-Western. All rights reserved.

7 Data Maintenance: Add Customer Record
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.3a

8 Data Maintenance: Add Customer Record (cont’d)
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.3b

9 Business Event Data Processing: Enter Customer Order
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.4

10 Applications-based File Approach to Data Management
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.5a

11 Database Approach to Data Management
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.5b

12 Record Layouts Under an Applications Approach to Data Management
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.6

13 The Database Approach Decouples data from applications such that data are independent. Database is shared by applications. Data can be easily accessed by report generators. Query programs must use a database management system (DBMS) and the operating system (OS). Copyright © 2004 South-Western. All rights reserved.

14 Database Management Systems (DBMS)
A set of integrated programs designed to simplify the tasks of creating, accessing, and managing a database. DBMS functions: Defining the data. Defining the relationships among data (e.g., whether the data structure is relational or object-oriented). Interfacing with the operating system Mapping each user’s view of the data (through subschema to schema). Copyright © 2004 South-Western. All rights reserved.

15 Database Management Systems (DBMS) (cont’d)
Schema A description of the configuration of record types and data items and the relationships among them. Defines the logical structure of the database. Defines the organizational view of the data. Subschema A description of a portion of a schema. DBMS map each user’s view of the data from subschemas to the schema. Copyright © 2004 South-Western. All rights reserved.

16 Schemas and Subschemas
Copyright © 2004 South-Western. All rights reserved. TI 3.1

17 Record Layouts as Tables
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.7a

18 Record Layouts as Tables (cont’d)
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.7b

19 Advantages of the Database Approach
Nonredundant data Ease of maintenance Reduced storage costs Data integrity Data independence: shareability/flexibility Privacy/security Copyright © 2004 South-Western. All rights reserved.

20 Attribute Hierarchy for the Entity CLIENT
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.8

21 Developing Model Representations for Entities and Attributes
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.9a

22 Developing Model Representations for Entities and Attributes (cont’d)
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.9b

23 Relationships Strategy for identifying entity relationships affecting the logical design of a database Consider existing and desired information requirements of users Evaluate entity pairs to improve attribute descriptions of entities Evaluate each entity to identify recursive relationships among entities Copyright © 2004 South-Western. All rights reserved.

24 Object-Oriented Database Model
Copyright © 2004 South-Western. All rights reserved. TI 3.3

25 Example of a Relation (EMPLOYEE) and Its Parts
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.10

26 Modeling Relationship Types
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.11

27 Constraints on Data Model Relationships
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.12

28 An Integrated Model for the Billing and Human Resources Processes
FIGURE 3.13 Copyright © 2004 South-Western. All rights reserved.

29 Schema for the Billing and Human Resources Portion of the Database
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.14

30 Referential Constraints for the Relational Schema
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.15

31 Linking Two Relations in a Many-to-Many Relationship
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.16

32 Implementation of the Relational Schema
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.17a

33 Implementation of the Relational Schema (cont’d)
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.17b

34 Entity-Relationship (E-R) Diagram for Discussion Questions 3-3, 3-4, and 3-5
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.18

35 Relational Database for Discussion Question 3-4 and Problems 3-4 and 3-5
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.19

36 Relational Database for Discussion Question 3-4 and Problems 3-4 and 3-5 (cont’d)
Copyright © 2004 South-Western. All rights reserved. FIGURE 3.19

37 Copyright © 2004 South-Western. All rights reserved.

38 Jurnal, Buku Besar & Buku Pembantu
Jurnal merupakan catatan akuntansi yang pertama diselenggarakan dalam proses akuntansi, maka dalam sistem akuntansi, jurnal harus dirancang sedemikian rupa sehingga tidak akan terjadi satu transaksi pun yang tidak dicatatl catatan yang dilakukan di dalamnya lengkap dengan penjelasan, tanggal dan informasi lain, agar catatan tersebut mudah diusut kembali ke dokumen sumbernya. Copyright © 2004 South-Western. All rights reserved.

39 Jurnal ada 2, yaitu : Jurnal Umum.
Jurnal ini digunakan apabila transaksi perusahaan masih sedikit. Kolom-kolom dalam jurnal umum : Kolom tanggal. Kolom keterangan. Kolom nomor bukti. Kolom nomor rekening. Kolom debit dan kredit. Copyright © 2004 South-Western. All rights reserved.

40 Prinsip yang melandasi perancangan jurnal, yaitu :
Jurnal Khusus. Jurnal yang dibuat apabila jurnal umum tidak mampu lagi menampung berbagai transaksi yang timbul. Prinsip yang melandasi perancangan jurnal, yaitu : Jumlah jurnal yang memadai. Jurnal digunakan untuk memisahkan transaksi ke dalam penggolongan pokok tertentu. Copyright © 2004 South-Western. All rights reserved.

41 Penggunaan jurnal berkolom.
Nama kolom dan jurnal harus sesuai dengan nama rekening yang bersangkutan dalam buku besar. Kolom dalam jurnal digunakan untuk mengumpulkan angka yang akan diringkas dalam rekening yang bersangkutan dalam buku besar. Copyright © 2004 South-Western. All rights reserved.

42 Sedapat mungkin jurnal harus dirancang sedemikian rupa sehingga pekerjaan menyalin informasi dari dokumen sumbernya dibuat sangat minimum. Harus ditetapkan hubungan antara dokumen sumber tertentu dengan jurnal sehingga pertanggungjawaban kebenaran informasi dapat ditentukan. Copyright © 2004 South-Western. All rights reserved.

43 Jenis Jurnal Jurnal penjualan. Jurnal pembelian.
Jurnal penerimaan kas. Jurnal Pengeluaran kas. Jurnal umum. Copyright © 2004 South-Western. All rights reserved.

44 Metode Pencatatan Data Ke Dalam Jurnal.
Dengan pena. Dengan mesin pembukuan. Dengan arsip dokumen sumber yang berfungsi sebagai jurnal. Dengan komputer. Copyright © 2004 South-Western. All rights reserved.

45 Langkah Perancangan Jurnal
Studi terhadap karakteristik transaksi perusahaan. Pembuatan jurnal standard. Perancangan jurnal. Copyright © 2004 South-Western. All rights reserved.

46 Contoh Jurnal. Contoh Copyright © 2004 South-Western. All rights reserved.

47 Buku Besar & Buku Pembantu
Buku besar merupakan kumpulan rekening-rekening yang digunakan untuk menyortasi dan meringkas informasi yang telah dicatat dalam jurnal. Buku pembantu adalah suatu cabang buku besar yang berisi rincian rekening teretntu yang ada dalam buku besar. Dengan demikian baik buku besar maupun buku pembantu terdiri dari rekening. Copyright © 2004 South-Western. All rights reserved.

48 Proses sortasi dan pemindahan data ke dalam buku besar dan buku pembantu disebut dengan pembukuan (posting), diperlukan 4 tahapan : Pembuatan rekapitulasi jurnal. Penyortasian rekening yang akan diisi dengan data rekapitulasi. Pencatatan data rekapitulasi dalam rekening yang bersangkutan. Copyright © 2004 South-Western. All rights reserved.

49 Pengembalian rekening ke dalam arsip pada urutan semula.
Copyright © 2004 South-Western. All rights reserved.

50 Formulir Rekening Buku Besar
Variasi bentuk formulir rekening buku besar : Rekening dengan debit lebar (wide debit ledger). Rekening biasa (regular ledger). Rekening berkolom saldo ditengah (centre balance ledger). Rekening berkolom saldo (balance ledger). Copyright © 2004 South-Western. All rights reserved.

51 Rekening ganda berkolom saldo (double ledger with balance ledger).
Rekening dengan saldo lama dan saldo baru (old and new balance ledger). Copyright © 2004 South-Western. All rights reserved.

52 Susunan Rekening Buku Besar
Umumnya jenis dan susunan informasi yang disajikan dalam neraca dan laporan rugi laba untuk jenis usaha tertentu telah mengikuti jenis dan susunan standard yang lazim dalam menyajikan laporan keuangan dalam jenis usaha tertentu, contohnya : Kas & Bank Investasi Sementara Piutang Cadangan kerugian piutang Persediaan. Aktiva Copyright © 2004 South-Western. All rights reserved.

53 Kode Rekening Kode adalah suatu rerangka yang menggunakan angka atau huruf atau kombinasi angka dan huruf untuk memberi tanda terhadap klasifikasi yang sebelumnya telah dibuat. Kode memudahkan identifikasi dan pembedaan elemen-elemen yang ada di dalam suatu klasifikasi. Copyright © 2004 South-Western. All rights reserved.

54 Penggunaan kode rekening dan bukan nama rekening akan mempercepat pencarian rekening yang akan diisi dengan informasi dalam proses posting. Tujuan kode rekening : Mengidentifikasi data akuntansi secara unik. Meringkas data. Mengklasifikasi rekening atau transaksi. Menyampaikan makna tertentu. Copyright © 2004 South-Western. All rights reserved.

55 Metode pemberian kode rekening :
Kode angka atau alphabet urut (numerical or alphabetic sequence code). Kode angka blok (block numerical code). Kode angka kelompok (group numerical code). Kode angka desimal (decimal code). Kode angka urut didahului dengan huruf (numerical sequence preceded by an alphabetic reference). Copyright © 2004 South-Western. All rights reserved.

56 Hal yang perlu dipertimbangkan dalam merancang kode rekening :
Rerangka kode harus secara logis memenuhi kebutuhan pemakai dan metode pengolahan data yang digunakan. Setiap kode harus mewakili secara unik unsur yang diberi kode. Desain kode harus mudah disesuaikan dengan tuntutan perubahan. Copyright © 2004 South-Western. All rights reserved.

57 Contoh Contoh Copyright © 2004 South-Western. All rights reserved.

58 Buku Pembantu Buku pembantu adalah suatu kelompok rekening yang merupakan rincian rekening tertentu dalam buku besar, yang dibentuk untuk memudahkan dan mempercepat penyusunan laporan dan neraca percobaan. Copyright © 2004 South-Western. All rights reserved.

59 Buku pembantu yang umum digunakan :
Buku pembantu persediaan. Buku pembantu piutang. Buku pembantu utang. Buku pembantu harga pokok produk. Buku pembantu biaya. Buku pembantu aktiva tetap. Copyright © 2004 South-Western. All rights reserved.

60 Posting Ke Dalam Rekening Buku Besar & Buku Pembantu
Posting adalah proses sortasi dan pemindahan data ke dalam rekeking buku besar dan buku pembantu dengan menggunakan metode : Posting jurnal ke dalam rekeking buku besar dengan tulisan tangan dan posting dokumen sumber ke dalam rekeking buku pembantu dengan cara yang sama. Copyright © 2004 South-Western. All rights reserved.

61 Pembukuan tanpa buku pemabntu (ledger less book keepping).
Posting dokumen sumber ke dalam rekeking buku pembantu yang mengjasilkan jurnla sebagai tembusan posting ke dalam rekening tersebut. Posting ke dalam buku pembantu sebagai akibat dari pengisisan dokumen sumber, yang sekaligus menghasilkan jurnal sebagai tembusan pengisian bukti tersebut. Pembukuan tanpa buku pemabntu (ledger less book keepping). Copyright © 2004 South-Western. All rights reserved.

62 Cara Penanganan Dokumen Sumber
Penangan media tunggal. Penangan media campuran : Random posting. Exhaust posting. Copyright © 2004 South-Western. All rights reserved.