Accounting Information

System

Business Process : Overview

(B1A331)

4-Mar-20 Hamzah Ritchi - AIS 1

Universitas Padjadjaran
 Timetable
Wk1 Course Introduction
Wk2 AIS Scope and definition
Wk3 Business Process Overview

Wk4 Internal Control

Wk5 Computer-based Internal Control
Wk6 Business Process Modeling
Wk7 Business Process Modeling - Continue
Wk8 Revenue Cycle
Wk9 Expenditure Cycle
Wk10 Production Cycle
Wk11 Payroll Cycle
Wk12 Reporting Cycle
Wk13 Integrating the view
Wk14 AIS Development and Design and other topics
4-Mar-20 Hamzah Ritchi - AIS 2
 Learning Objectives

§ Understand basic function of AIS

§ Understand business process concept
§ Distinguish informational, operational,
and managerial processes
§ Understand information requirement
§ Understand business transaction
processing cycle in organization.

4-Mar-20 Hamzah Ritchi - AIS 3

 Information system revisited
Batas / Proses

Hardware Software Database Procedures People

Information/
Data/Input
+ + +
Output

Penghubung
Network Goals,
Information,
Control,

+ + + Standar,
Kendala

Other Information Accounting

Technology + Documents

Environment

4-Mar-20 Hamzah Ritchi - AIS 4

 AIS revisited

§ An organized way to collect, store, and

process operational economic transaction
and record, manage, control and report
accounting information to achieve goals
and objectives.

§ Economic transaction: An economic event

that affects assets and liabilities of a
company as reflected in its accounts, and
measured in monetary terms.

4-Mar-20 Hamzah Ritchi - AIS 5

 Fungsi SIA

Mengumpulkan dan
menyimpan data
mengenai kegiatan
dan transaksi

4-Mar-20 Hamzah Ritchi - AIS 6

 Fungsi SIA

Memproses data menjadi

informasi yang berguna
bagi pengambilan keputusan

4-Mar-20 Hamzah Ritchi - AIS 7

 Fungsi SIA

Memberikan pengendalian
memadai guna menjaga
aset perusahaan

4-Mar-20 Hamzah Ritchi - AIS 8

 Mengumpulkan dan
Menyimpan Fungsi Dasar SIA

§ Menangkap data transaksi pada

dokumen sumber
§ Mencatat data transaksi pada jurnal
atau artifak akuntansi lain, yang
menggambarkan catatan kronologis
atas apa yang terjadi
§ Mempos data dari jurnal ke buku besar,
yang mengurutkannya berdasarkan
jenis akun.

4-Mar-20 Hamzah Ritchi - AIS 9

 Menyajikan informasi yang berguna
bagi pengambilan keputusan
Fungsi Dasar SIA

Pada sistem manual, informasi ini

disajikan dalam bentuk laporan-
laporan yang jatuh pada dua kategori:
§ financial statements
§ managerial reports

4-Mar-20 Hamzah Ritchi - AIS 10

 Computer based -report
Fungsi Dasar SIA

Azhar Susanto,2004, Sistem Informasi Akuntansi, Konsep dan Pengembangan Berbasis Komputer

4-Mar-20 Hamzah Ritchi - AIS 11

 Pengendalian untuk menjaga aset
perusahaan Fungsi Dasar SIA

§ Menjamin bahwa informasi yang

dihasilkan oleh sistem dapat
diandalkan
§ Menjamin bahwa aktifitas bisnis
dilakukan dengan efisien dan sesuai
dengan tujuan manajemen
§ Menjaga aset perusahaan

4-Mar-20 Hamzah Ritchi - AIS 12

 Proses Bisnis
§ Sistem : Jaringan proses bisnis yang dibuat
menurut pola yang terpadu untuk
melaksanakan kegiatan pokok organisasi

§ Proses Bisnis (BP): Serangkaian aktifitas yang

ditujukan untuk mendapatkan, memproduksi,
dan menjual suatu barang atau jasa untuk
mencapai suatu tujuan strategis dalam
organisasi. Untuk memahami proses bisnis,
seseorang perlu memahami peristiwa dan
prosedur apa dalam sebuah proses bisnis

4-Mar-20 Hamzah Ritchi - AIS 13

 Peristiwa dan Aktifitas Proses Bisnis

§ Peristiwa (Event) : Satu atau beberapa

aktifitas yang terjadi pada satu waktu
tertentu.

§ Prosedur/Aktifitas : Suatu urutan kegiatan

klerikal, biasanya melibatkan beberapa orang
dalam satu departemen atau lebih, yang
dibuat untuk menjamin penanganan secara
seragam transaksi perusahaan yang
berulang ulang à menulis, menggandakan,
menghitung, mengkode, mendaftar, memilik,
mengurut, memindahkan, membandingkan

4-Mar-20 Hamzah Ritchi - AIS 14

 Komponen Proses Bisnis
Proses Bisnis
§ Information process
Penggunaan IS dalam mengkoordinasi
seluruh BP suatu organisasi.

§ Operations process
Sistem yang memang mengerjakan
pekerjaan organisasi tersebut.

§ Management process
Sistem yang manajemen gunakan untuk
perencanaan dan pengendalian organisasi.

4-Mar-20 Hamzah Ritchi - AIS 15

 A Logical Proses Bisnis

Model of a
Business
Process for
Ordering
Books Online

Gelinas, Sutton &

Fedorowicz, Business
Process and IT, 2004

4-Mar-20 Hamzah Ritchi - AIS 16

 Information Needs & Business
Processes Proses Bisnis

§ Businesses engage in a variety of

processes, including:
– Acquiring capital Each activity
– Buying buildings and equipment requires
different types
– Hiring and training employees of decisions.
– Purchasing inventory
– Doing advertising and marketing
– Selling goods or services
– Collecting payment from customersEach decision
requires
– Paying employees different types
– Paying taxes of information.
– Paying vendors

4-Mar-20 Hamzah Ritchi - AIS 17

 Business Cycle
§ Transaction adalah:
– Sebuah persetujuan antara dua entitas untuk
saling bertukar produk atau jasa, OR
– Setiap peristiwa lainnya yang dapat memicu
adanya penyimpana data dan diukur dalam
satuan ekonomi/non ekonomi oleh sebuah
organisasi
§ Siklus transaksi bisnis adalah sebuah proses
bisnis yang:
– Dimulai dengan menangkap data tentang
sebuah transaksi
– Berakhir dengan output informasi, seperti LK

4-Mar-20 Hamzah Ritchi - AIS 18

 Business Cycles Siklus Pemrosesan
Transaksi

§ Basic exchanges can be grouped into

some major transaction cycles:
– Revenue cycle
– Expenditure cycle
– Production cycle
– Human resources/payroll cycle
– Financing cycle
– Reporting cycle

4-Mar-20 Hamzah Ritchi - AIS 19

 Revenue Cycle Siklus Pemrosesan
Transaksi

§ Melibatkan interaksi dengan

pelanggan
§ Menyerahkan barang atau jasa dan
memperoleh kas.

Give Get
Goods Cash

4-Mar-20 Hamzah Ritchi - AIS 20

 Expenditure Cycle Siklus Pemrosesan
Transaksi

§ Siklus pengeluaran mencakup transaksi

dengan pemasok
§ Memperoleh barang atau jasa dan
membayar kas

Give Get
Cash Goods

4-Mar-20 Hamzah Ritchi - AIS 21

 Production Cycle Siklus Pemrosesan
Transaksi

§ Dalam siklus produksi, bahan mentah

dan tenaga kerja dirubah menjadi
barang jadi

Give Raw Get

Materials & Finished
Labor Goods

4-Mar-20 Hamzah Ritchi - AIS 22

 Human Resources/ Siklus Pemrosesan
Payroll Cycle Transaksi

§ Siklus Penggajian mencakup transaksi

dengan karyawan.
§ Karyawan dipekerjakan, dilatih,
dibayar, dievaluasi, dipromosikan dan
diberhentikan.
Give Get
Cash Labor

4-Mar-20 Hamzah Ritchi - AIS 23

 Financing Cycle Siklus Pemrosesan
Transaksi

§ Siklus Pembiayaan mencakup interaksi

dengan investor dan kreditor.
§ Memperoleh modal (melalui saham atau
obligasi), mengembalikan modal, dan
memberikan keuntungan (berupa dividen
dan bunga)

Give Get
Cash cash

4-Mar-20 Hamzah Ritchi - AIS 24

 Reporting Cycle Siklus Pemrosesan
Transaksi

§ Siklus Pelaporan mencakup

pemutakhiran data-data transaksi
akuntansi.
§ Memperoleh data (dari siklus-siklus
lainnya), dan informasi (berupa
laporan)

Give
Information Get Data

4-Mar-20 Hamzah Ritchi - AIS 25

 Business Cycles Siklus Pemrosesan
Transaksi

§ Ribuan transaksi dapat terjadi di tiap siklus

tersebut, tapi hanya terdapat beberapa jenis
transaksi dalam sebuah siklus.
§ Contoh: Pada siklus pendapatan, transaksi
dasarnya adalah:
– Give goods
– Get cash
§ Setiap siklus transaksi:
– Berhubungan dengan siklus lainnya
– Bertemu dengan siklus pelaporan (GL & reporting
system) yang mengumpulkan informasi untuk
manajemen dan pihak luar.

4-Mar-20 Hamzah Ritchi - AIS 26

 Transaksi Lainnya Siklus Pemrosesan
Transaksi

§ Other transactions in the revenue cycle include:

§ Handle customer inquiries § Update sales and Accts Rec.

§ Take customer orders for sales
§ Approve credit sales § Receive customer payments
§ Check inventory availability § Update Accts Rec. for
§ Initiate back orders collections
§ Pick and pack orders § Handle sales returns,
discounts, and bad debts
§ Ship goods
§ Prepare management reports
§ Bill customers
§ Send info to other cycles

Note that the last activity in any

cycle is to send information to other
cycles.

4-Mar-20 Hamzah Ritchi - AIS 27

 BUSINESS CYCLES Siklus Pemrosesan
Transaksi

§ Transactions in the expenditure cycle:

§ MAJOR GIVE-GET:
§ Give cash; get goods or
services
§ OTHER TRANSACTIONS
§ Requisition goods and
services
§ Process purchase orders to
vendors
§ Receive goods and services
§ Store goods
§ Receive vendor invoices
§ Update accounts payable for
purchase
§ Approve invoices for payment
§ Pay vendors
§ Update accounts payable for
payment
§ Handle purchase returns,
discounts, and allowances
§ Prepare management reports
§ Send info to other cycles

4-Mar-20 Hamzah Ritchi - AIS 28

 BUSINESS CYCLES Siklus Pemrosesan
Transaksi

§ Transactions in the HR/payroll cycle:

§ MAJOR GIVE-GET: § Pay employees
§ Give cash; get labor • Process timecard and
§ OTHER TRANSACTIONS commission data
§ Recruit, hire, and train • Prepare and distribute
employees payroll
§ Evaluate and promote § Calculate and disburse tax
employees and benefit payments
§ Discharge employees § Prepare management reports
§ Update payroll records § Send info to other cycles

4-Mar-20 Hamzah Ritchi - AIS 29

 BUSINESS CYCLES Siklus Pemrosesan
Transaksi

§ Transactions in the production cycle:

§ MAJOR GIVE-GET: § Store finished goods
§ Give labor and raw materials; § Accumulate costs for
Get finished goods products
§ OTHER TRANSACTIONS § Prepare management reports
§ Design products § Send info to other cycles
§ Forecast, plan, and schedule
production
§ Requisition raw materials
§ Manufacture products

4-Mar-20 Hamzah Ritchi - AIS 30

 BUSINESS CYCLES Siklus Pemrosesan
Transaksi

§ Transactions in the financing cycle:

§ MAJOR GIVE-GET:
§ Give cash; get cash
§ OTHER TRANSACTIONS
§ Forecast cash needs
§ Sell securities to investors
§ Borrow money from lenders
§ Pay dividends to investors
and interest to lenders
§ Retire debt
§ Prepare management reports
§ Send info to other cycles

4-Mar-20 Hamzah Ritchi - AIS 31

 BUSINESS CYCLES Siklus Pemrosesan
Transaksi

§ Transactions in the reporting cycle:

§ MAJOR GIVE-GET:
§ Give information; get data
§ OTHER TRANSACTIONS
§ Update Ledger
§ Update Master File

4-Mar-20 Hamzah Ritchi - AIS 32

 Finished Goods

Revenue Expenditure Production

Cycle Cycle Cycle

Da
ta
Fu
General Ledger
nd

and Reporting
s
§ The Revenue Cycle
System – Gets finished
goods from the
production cycle.
– Provides funds to
the financing
cycle.
Human Res./ Financing – Provides data to
Payroll Cycle Cycle the general ledger
and reporting
system.

4-Mar-20 Hamzah Ritchi - AIS 33

 Raw
Mats.
Revenue Expenditure Production
Cycle Cycle Cycle

Data
d s
n
Fu

General Ledger
and Reporting § The Expenditure
System Cycle
– Gets funds from
the financing
cycle.
– Provides raw
materials to the
Human Res./ Financing production cycle.
Payroll Cycle Cycle – Provides data to
the general ledger
and reporting
system.

4-Mar-20 Hamzah Ritchi - AIS 34

 Finished Goods

Raw
Mats.
Revenue Expenditure Production
Cycle Cycle Cycle

t a
Da

General Ledger
and Reporting § The Production Cycle:
r
bo

System – Gets raw materials

La

from the
expenditure cycle.
– Gets labor from the
HR/payroll cycle.
– Provides finished
Human Res./ Financing goods to the
Payroll Cycle revenue cycle.
Cycle
– Provides data to the
general ledger and
reporting system.

4-Mar-20 Hamzah Ritchi - AIS 35

 Revenue Expenditure Production
Cycle Cycle Cycle

General Ledger
and Reporting § The HR/Payroll
r
bo

System Cycle:
La

– Gets funds from

t a the financing
Da cycle
– Provides labor to
Human Res./ Funds Financing the production
Payroll Cycle cycle.
Cycle
– Provides data to
the general ledger
and reporting
system.
4-Mar-20 Hamzah Ritchi - AIS 36
 Revenue Expenditure Production
Cycle Cycle Cycle

Fu
nd
s
Fu
General Ledger
nd

and Reporting § The Financing

s

System Cycle:
– Gets funds from
the revenue cycle.

D a ta
– Provides funds to
the expenditure
and HR/payroll
Human Res./ Funds Financing cycles.
Payroll Cycle Cycle – Provides data to
the general ledger
and reporting
system.

4-Mar-20 Hamzah Ritchi - AIS 37

 Revenue Expenditure Production
Cycle Cycle Cycle

Data
ta

D
Da

at
a
Information for
General Ledger
Internal & External Users
and Reporting
System
t a
Da § The General Ledger

Data
and Reporting
System:
Human Res./ Financing – Gets data from all of
Payroll Cycle Cycle the cycles.
– Provides information
for internal and
external users.

4-Mar-20 Hamzah Ritchi - AIS 38

 BUSINESS CYCLES

§ Banyak paket software akuntansi

menjalankan siklus-siklus transaksi
sebagai modul yang terpisah.
– Tidak semua modul dibutuhkan oleh tiap
organisasi, e.g., perusahaan retail tidak
punya siklus produksi
– Sebagian perusahaan mungkin butuh
tambahan modul
– Implementasi tiap siklus transaksi berbeda
tiap perusahaan

4-Mar-20 Hamzah Ritchi - AIS 39

 Where do them fit?

Primary Activities

Inbound Outbound Marketing

Operations
Logistics Logistics and Sales Service
Value
Added
Human
Infra Techn Purcha
Re
structure ology sing
sources
Support Activities
4-Mar-20 Hamzah Ritchi - AIS 40
 Learning Objectives

§ Understand basic function of AIS

§ Understand business process concept
§ Distinguish informational, operational,
and managerial processes
§ Understand information requirement
§ Understand business transaction
processing cycle in organization.

4-Mar-20 Hamzah Ritchi - AIS 41