TUGAS MATA KULIAH

SISTEM INFORMASI PENGENDALIAN INTERNAL
CHAPTER 16 : GENERAL LEDGER AND REPORTING SYSTEM
Problems 16.1, 16.2, 16.3 dan 16.4
Case 16.1 : Exploring XBRL Tools
Case Study : Turbo, Inc.

Disusun oleh:

Jeffrey R

1506774112

Rahmi Amelia

1506774283

Sucitalia

1506774421

Suwito

1506774466

PROGRAM S2 MAGISTER AKUNTANSI
FAKULTAS EKONOMI
UNIVERSITAS INDONESIA
SALEMBA
2015
STATEMENT OF AUTHORSHIP

....... 2. . Nama : Tanda tangan : 1........ Mata Ajaran : Sistem Informasi Pengendalian Internal Judul Tugas : Chapter 16 : General Ledger and Reporting System Dosen : Mafrizal Heppy................. 3....... 2...... 4.. Jeffrey R Rahmi Amelia Sucitalia Suwito 1506774112 1506774283 1506774421 1506774466 . MBA (Dibuat oleh seluruh anggota kelompok) .....Saya/kami yang bertandatangan dibawah ini menyatakan bahwa makalah/tugas terlampir adalah murni hasil pekerjaan saya/kami sendiri.... 4.. .. Tidak ada pekerjaan orang lain yang saya/kami gunakan tanpa menyebutkan sumbernya.. 1......... Saya/kami memahami bahwa tugas yang saya/kami kumpulkan ini dapat diperbanyak dan atau dikomunikasikan untuk tujuan mendeteksi adanya plagiarisme.......... 3. kecuali saya/kami menyatakan dengan jelas bahwa saya/kami menggunakannya. ..... Materi ini tidak/belum pernah disajikan/digunakan sebagai bahan untuk makalah/tugas pada mata ajaran lain.....

XBRL Extension Taxonomy 6. Evaluating performance by computing standars in light of actual activity levels . A file containing a set of customized tags to define new XBRL elements that are unique to a specific organization i. Intance Document 3.Problems 16. Audit Trail 7. Responsibility Accounting 12 . A file that explains how to display an XBRL instance document b. An individual financial statement item f. A file that contains specific data values for a set of XBRL elements for a specific time period or point in time a. XBRL Element 4. A set of files that defines XBRL elements and specifies the relationship among them g. The set of journal entries that updated the general ledger k. A file that defines the attributes of XBRL elements j. Flexible Budget DEFINITIONS d. 10 . Balanced Scorecard 5.1. Match the term in the left column with its appropriate definition from the right column Answer : TERMS 1. XBRL Taxonomy 8. A multidimensional performance report l. A file that defines relationship among XBRL elements h. Journal Voucher File 2. A detective control that can be used to trace changes in general ledger account balances back to source documents e. XBRL Schema XBRL Style Sheet 11. Evaluating performance based on controllable costs c. XBRL Linkbase 9.

The controller forgot to make an adjusting entry to record depreciation. The controller sent a spreadsheet containing a preliminary draft of the income statement to the CFO by e-mail. the controller’s adjusting entry was for the wrong amount.  Foot the balance of debits and credits b.16. As a result. the disk is no longer readable. A company’s XBRL business report was incorrect because the controller selected the wrong element from the taxonomy. The spreadsheet used to calculate accruals had an error in a formula.  Encrypt the file so that not everyone can crack it g. Instead of a zero. the treasurer inadvertently transposes two digits in the debit amount. to be released tomorrow. When entering a journal entry to record issuance of new debt. the letter o was entered when typing in data values in an XBRL instance document.  Support journal entries by using audit spreadsheet c. The general ledger master file is stored on disk.  Give the employer a proper training  Detect the mistake by audit h.  Use a standard adjusting entries d.   Create a back up files daily Create more than one back up and save it in different place f.  Prevent the sales manager to access the ledger and reporting using access control e. For some reason. Which control procedure would be most effective in addressing the following problems a. A sales manager tipped off friends that the company’s financial results. It takes the accounting department a week to reenter the past month’s transactions from source documents in order to create a new general ledger master file. were unexpectedly good.2. . An investor intercepted the e-mail and used the information to sell his stock in the company before news of the disappointing results became public.

 Using autoamtic detection if not a number input to the data 16.3. you could recompute the effects of all purchases and payments on the beginning balance. To verify all transactions. Your answer should specify how those components can be used to verify the accuracy. You could also recalculate all purchase discounts available and compare that to the amount taken. purchase order numbers. purchase discounts. To verify vendor balances. . you would follow the audit trail to identify the voucher numbers. and receiving report numbers for all approved vendor invoices and use that list to select all source documents. You could then recalculate the total amount purchased and the total cash disbursed. completeness. purchase returns. debit memos and cash disbursements 1 2 3 4 The sum of all amounts owed to individual vendors would be computed and compared to the balance in the general ledger accounts payable control account. this calculated figure should equal the new ending balance. Explain the components of an audit trail for verifying changes to accounts payable. and validity of all purchases.

antara lain : 1 2 3 Pengukuran keuangan akan dihasilkan oleh sistem informasi Kepuasan pelanggan dan fast service dapat diukur melalui survey di dalam toko Pengukuran lainnya dapat dikumpulkan sebagai bagian dari kinerja aktivitas Case 16.5 Tingkat Kepuasan Pelanggan 15 Waktu rata-rata untuk minutes menyiapkan makanan Persentase kesalahan order 1% Limbah Makanan (Persentase 3% penjualan) Innovation and Learning : Mengembangkan produk Jumlah produk baru tahun ini baru 2 Jumlah kehadiran kelas Meningkatkan kemampuan 25 memasak tahun ini karyawan 9.4. and the other should be risk related.1.6 14 minutes 2% 4% 2 18 c. and explain why those goal are important to overall success of the pizza parlor. Exploring XBRL Tools The comparison between Xinba and Calcbench are as follows: . you want to develop a balanced scorecard so you can more effectively monitor the restaurant’s performance Required : a Propose at least two goals for each dimension. As manager of a local pizza parlor. Answer : DIMENSION GOALS Financial : Profitabilitas Meningkatkan Penjualan Customer : Kepuasan Pelanggan Fast Service Internal Process : Mengurangi kesalahan Mengurangi limbah MEASURE TARGET ACTUAL Operating Margin Persentase perubahan penjualan 12% 5% 13. b Suggest specific measures for each goal developed in part a.16. One goal shoud be purely performance oriented. Explain how to gather the data needed for each measure develop in part b Answer : Ada beberapa cara yang dapat digunakan untuk mengumpulkan data yang dibutukan untuk setiap pengembangan pengukuran di bagian b.5% 4% 9.

Performing ad-hoc analysis. A cloud-based repository of scrubbed and normalised XBRL data that users can log in to and access. and b. Calcbench a. Correcting and standarizing XBRL data in its reporting frameworks. it means it fills in potential difference for side-by-side company comparison. Its menu offers choices for opening of XBRL filing. d.Xinba a. and e. Appending other companies’ XBRL data for comparison purposes. . creating and using Excel templates for working with XBRL data. It adds a menu to the excel ribbon that lets accountants create exactly the analysis spreadsheet required. Inserting XBRL functions. c. b.

Control on cash flow budget.000 on which Turbo earned $1.Case Study : Turbo. that’s because Art Gun ordered extra bearing housings to help vendor’s financial performance. While cash flow budget needs to be controlled also by parent company. also in regular basis.932.803. Inc. as parent. Background Turbo.816 of $3. especially regarding with control of cash flow budget.799. therefore terms and conditions will be applied for all companies under National Engine Corporation Group to avoid failure to take advantage of discounts for prompt payment. needs to assist all of its subsidiaries. In 2006. This list will be maintained and updated on regular basis therefore the negotiation will be based on Group basis. Its sales for 2005 was $29. . perhaps Group needs to have list of approved vendor with all terms and conditions related with the vendor. Art Gunn. trucks and spareparts. What operational deficiency (s) explain that buyers were not aware of the corporate discount program? Response: There is lack of socialisation of Group’s strategy and control of cash flow budget as Turbo’s purchasing department did not know that parent company has negotiated favorable prices on consolidation basis due to large volume of orders.. Turbo is manufacturer and seller of turbochargers for use on new and used cars. which was acquired in 2003. inc. is a wholly owned subsidiary of National Engine Corporation. operational audit staff of National Engine Corporation. had heard rumors that some of the casting vendors were using Turbo’s equipment to produce castings for sale to other companies. Turbine wheels and compressor wheels were single-sourced. b.983 for tooling and repairs. Vendor selection can be also organised in consolidation basis.354. saving in 2005 would be $30. Questions 1. National Engine Corporation also developed a Korean casting supplier whose prices were considerably lower than going rates in US. If Turbo had purchases from National Engine Corporation’s suppliers (in bulk/large volume purchase for all subsidiaries’ combined). John Harris from buyer department. He found: a. was for patterns and dies made for Turbo by the casting vendors. National Engine Corporation.30. Turbo’s current inventory of bearing housings was almost half of the 2005 purchases. conducted a review of purchasing practices. In what ways could that deficiency(s) have been discovered? Response: There are two ways to discovered this deficiency: a. 2. Equipment stays at vendor’s location. Ohio. Vendor selection in Group basis. Ken Bauer.017.180 before tax. US. whereas $1. Large amount of money has been spent for tooling. c. and b.

Ken needs to explain Turbo’s expenditure cycle. there is other potential risks including risk of price fluctuation. This is to avoid the casting vendors use Turbo’s equipment to produce castings for sale to other companies. Art Gunn had ordered an unusually large amount of bearing housings from Castco to help the firm (Castco) weather financial difficulties. . There is excess of inventory. perhaps National Engine needs to protect the equipment with restricted access. Group’s strategy of purchasing needs to be improved. Turbo needs to have formal policy regarding purchases beyond current production requirements. Turbo’s employees were not aware of the corporate discount program. Turbo needs to have proper policy regarding purchases beyond current production requirements. What issues are present in this action? The issue is excess inventory as Art Gunn ordered extra bearings housing from Castco. stays with vendor’s location for use in producing additional castings. They also need to review the cost. b. and c. especially to have favorable prices. Write the first sections of the audit report as you think Ken should write them (optional) First of all. If National Engine elects to pay for casting molds for its vendors what protective actions should be taken? Equipment should be at Turbo’s location to be easier to monitor and to avoid that casting vendor uses the equipment for sale to other companies. The other way. 4. Equipment that has been bought by Turbo. Though there is no obsolescence exposure.3. With restricted access. only selected person can access the equipment and it’s also maintained with log book to update the use of equipment. for example to obtain approval from Turbo prior the order. Few points need to be highlighted in the report are as follows: a. 5.