THE ACCOUNTING INFORMATION SYSTEMS

OF WATER SPORTS COMPANY

I Gede Made Karma
Accounting Department – Bali State Polytechnic
Bukit Jimbaran, PO BOX 1064 Tuban, Badung, Bali, Indonesia
E-mail: igmkarma@pnb.ac.id

ABSTRACT
Water sport is a tourist attraction that operates alongside of Tanjung Benoa beach. It's operated by private company
in collaboration with local society under supervision of traditional village chief. The company run the business in the office
and the local society serve the services in the beach/sea. The company runs the business manually. Consequently, the service
runs slow, the possibility of fraud by employees and not well-organized financial ad min istration of the co mpany. To imp rove
company performance and reduce the occurrence of fraud, do computerization is the right solution. Thus, analyzing the
system requirement is the beginning of system development. By applying OOA/D as part of object -oriented development
system, the description, specification and design of system developed is identified. There are three types user of accounting
information system with different level privilege i.e. cashier, accounting and admin in lowest to highest order. The system
has four packages with a group of similar functions. The packages are Master, Cashier, Accounting and Report that linked
each other’s. By this system, the company can handle the accounting and financial transaction, includes managing contract
rate with the travel agencies, recording sales transactions, calculating sales commission, creating sales journal, managing
account receivable and generating financial report.
Keywords: water sport, accounting information systems, object-development systems, OOA/D.

INTRODUCTION product. They are:

Introduce the Problem
Tanjung Benoa is a new developing tourist destination.
As a part of Nusa Dua area, there are a lot of new hotel built
around the area. The unique thing that we can see alongside
the beach of Tanjung Benoa, there are water sports
attraction which managed by private company in
collaboration with the local society. They offer variety
water sport attractions to local or international tourists such
as parasailing, banana boat, water skiing, div ing, snorkeling
etc. They sell the product based on the price that can be
negotiated. The negotiation can be done by freelance guide
or travel agent who handles directly the guest. It will
change the amount of commission given (Catenazzo &
Fragnière, 2010).
As small private companies, they operate good
management. In general, especially in selling and
marketing, its look like hotel does (Kutanıs & Mesci,
2013). To attract the guest, beside sell and market by
themselves, they much depend on travel agents. They work
in collaboration with many travel agents. They both did
signing a contract about the price of the product, the way of
payment and the amount of commission given to the travel
agency. This contract is vary to travel agents (Karma,
2014).
There are 4 (four) types of guest who come to buy the
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1.The guest who come directly without handled by
anybody. The front office staff will handle this guest
and they will offer the product based on the company
price, without negotiation.
2.The guest who handled by freelance guide. The guide
can negotiate or can set up the price with front office
staff, as long as not less than the company base price.
The company has company base price of the product
that less than the selling price. The difference between
the agreed price and the company base price will be
given as commission to the guide.
3.The guest who handled by travel agent with no contract.
It handled with equal treatment as the guest who
handled by freelance guide.
4.The guest who handled by travel agent with contract.
The product prices are set by the travel agent.
Before the guest is served with the product they
bought, they must pay the bill in the cashier. The exception
is given to the guest who handled by travel agent with
contract, but sometime they do. When they did the
payment, it will be taken again by the travel agent. The
travel agent will pay in the time as the contract say. The bill
can be paid by cash, credit card, bank noted in IDR, USD or
other currencies (Wolf & Hessel, 2012).
There are some fact and problem identified during the
study. The fact and problem are:
1.During the company serve the guest, the front office
staff can report the guest have canceled the product
bought. Then the cashier return the payment to the
guest by the front office staff. This can be considered
as a fraud opportunity that can be committed by front
office staffs who work closely with the cashier (Bhasin,
2013).
2.When the guest has paid the services but then is taken
back by the travel agent. The cashier and the
accounting staff get confused on how to record the
transaction. In other hand, they receive the cash on
sale, but in the other hand the money is taken away,
given to the travel agent.
3.The guest can pay the services with variety types of
payment, those are by cash, credit card, and on vary
currencies.
4.The company should give commission to guides and
travel agent who handle the guest. The commission for
freelance guide and travel agent with no contract is
given directly after the services, but for the travel
agencies with contract paid monthly. The calculation of
the commission is quite simple, except for the travel
agent with contract. The commission is the difference
between sale price and company base price then
multiplied by the number of the guest. For the travel
agent with contract, they also receive the commission
based on the certain number of guest, like 1/10 or 1/12
which mean on every 10 or 12 guests, they will earn 1
as commission.
5.In general, the travel agent with contract will pay the
transaction after a month of the services. During a
month, they will also get paid for the commission.
All transactions and notes are made manually. It is not
wrong, but it needs more time to do it, especially, when it is
associated with the calculations on lots of data. It would
certainly be a problem, especially with the increasing
number of guests to be served within a short time (Apergis,
et al., 2011).
According to Indonesian Financial Accounting
Standards (PSAK: Pernyataan Standar Akuntansi
Keuangan) there is nothing wrong on how they do the
accounting system (PwC Indonesia, 2014). There is
something unusual happens when the guest paid the
services and then the travel agent who handled them take
the payment back. It can happened because the travel agent
has a contract signed with the company that they can make
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payment on certain time (commonly a month after the
services), appropriate with the contract. When a bill is paid
later by the travel agent, the accounting staff will record it
as an Account Receivable on Sale. How if the guest paid
and then the travel agent take the payment back? How
should the accounting staff record it? The easiest way is just
make two type of journal. First, record it as Cash on Sale,
and then when the travel agent take it back, it is recorded as
Account Receivable on Cash (Bagranoff, et al., 2010).
Explore Importance of the Problem
Water sport is a new and mass tourist attraction that
fast and still growing in Bali, especially in Tanjung Benoa.
It managed by small private company in collaboration with
local society. The company operate the business in the
office and all services relate to water sport attraction
handled by group of local society that supervised by
Bendesa Adat (traditional village chief). In the simple way
we can say “the product is belonging to the local, and the
company sells it”. The company has authority how to sell
the product, includes setup the selling prices. The local
society just serve the guest as written on the voucher, and
then they earn the payment from the company in certain
period. It usually paid in every end of month.
The success of the company on running the business
has much meaning to the local society (Herrera & Aranda,
2013). It means more inco me will be earned. One thing that
can support the company to success is by developing a
computer based accounting informat ion system (Grande, et
al., 2011). By the computerized system, all about the
contract, payment, services, commission, and all that relate
to the financial transaction is recorded and stated clearly.
All can be done faster, secure and relatively without
mistake (Peslak, 2011).
The problem on this study can be stated as what and
how is the accounting information system of water sport
company. The study will do requirement analysis to
identify the specification and characteristic of system, so
programming of system can be done.
METHODOLOGY
The development of this system is using the
Unified Process and applying UML (Unified Modeling
Language). The Unified Process has emerged as a popular
software development process for building object-oriented
systems (Pressman, 2001). The techniques include:
1. Requirement analysis; It’s an investigation of
 software requirements.
2. OOA (Object-Oriented Analysis); Analysis is a
process that emphasizes an investigation of the
problem and requirements , rather than a solution.
OO Analysis emphasis on finding and describing
the objects or concepts in the problem domain
(Coad & Yourdan, 1991).
3. OOD (Object-Oriented Design); Design is a process
that emphasizes a conceptual solution that fulfills
the requirements rather than its implementation.
OO Design emphasis on defining software
objects and how they collaborate to fulfill the
requirements (Coad & Yourdon, 1991).
This development process can be divided into 4
(four) steps as describe on Figure-1 (Larman, 2005).
Figure-1. The development proces s
In step 1, use case is defined as reference of a
function in the system. A function is a series activity to do a
certain job that result a certain output. A function is
initiated by an actor and can be supported by another actor.
An actor can be human, machine or another system that
relate or connect to the system. In this case, the system is
divided into several functions (use cases).
Do main model is defined in step 2. Do main model
is a conceptual model represents ideas, things or objects
and its relationship each other in the real-world problem
domain.
The interaction diagrams that is defined in step 3,
is a diagram that illustrate the interaction among the objects
while a function executed. The interaction is about
sending/receiving a message that will be converted as a
method. A method is a process doing something.
Design Class Diagrams is defined in step 4. It
illustrates class in conjunction with other class as a
structure of the software built.
RESULTS AND DISCUSSION
Base on the data and the information are collected
during the requirement analysis stage, the software
requirement can be described as follow. The system will be
divided and be built into 4 (four) packages which are
Master, Cashier, Accounting and Report that connected
each other’s, as illustrated in Figure-2. The functions that
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similar and more related will be grouped in one package.
Figure-2. Packages of the System
Define Use Cases
As a result of the requirement analysis, the do main
process of the system can be described into some s pecific
functions, and some functions are grouped into one
package. A description of related domain process named a
function can be written as use case. Use case is a simple
written story about the procedure or description of a
process. To make it more understood, the UM L define a use
case diagram to illustrate the names of use cases and actors,
and their relationships (Douglas, 2001). Figure 3 – 6
illustrate the use case diagram of each package of the
system.
In Figure-3, there are 3 (three) primary actors
grouped as User on the left, 3 (three) supporting actors on
the right and 8 (eight) use cases of Master Package. The
explanation of the use cases as follows:
1. Manage Contract Rate: User record and manipulate
product price base on the contract signed by both
company and agent.
2. Manage Agent Data: User record and manipulate
the agent and freelance guide personal data.
3. Manage Employee Data: User record and
manipulate the employee personal data.
4. Change Password: User change their password to
make more securely.
5. Manipulation User: Admin manipulate the user
data, include change his password, and manage
user data.
6. Manage User Data: Admin record new user, edit
and delete existing user data. Admin has privilege
to decide who can operate the system.
7. Manage Currency Rate: Admin and accounting staff
manipulate the currency rate that applied on
certain period.
8. Manage Chart of Account: Admin and accounting
staff manage the chart of account, list of account
 that relate to company accounting systems. then pays the bill. For the guest handled by travel
agent with contract, the bill will be recorded as
account receivable of travel agent.
2. Manage Commission: User preparing the
commission for the freelance guide or travel
agency who handle the guest. The commission
can be paid after the guest pay the bill.
3. Generate Daily Report: User generate the daily
report, which are daily sales report and daily
commission report.
4. Generate Commission Report: User generate daily
commission report, the amount of paid and
unpaid commission.
5. Generate Sales Report: User generates daily sales
report. Cashier generates report for personal daily
sales. Admin generate report for all daily
recorded sales.

Figure-3. Use Case Diagram of Master Package

Figure-5. Use Case Diagram of Accounting Package

In Figure-5, Accounting Package has 2 (two)
primary actors (cashier and admin), 3 (three) supporting
actors (guest, agent and freelance guide) and 3 (three) use
cases. The explanation of the use cases as follows:
1. Closing Cashier: At the end of working time, the
cashier close the transaction that handled,
calculate and collect the money and then handing
it to accounting staff.
Figure-4. Use Case Diagram of Cashier Package 2. Record Historical Journal: The user record the
Cashier Package, as illustrated in Figure-4, has 3 historical journal, which is an account journal that
(three) primary actors (admin, cashier and guest), 2 (two) is created based on company financial
supporting actors (agent and freelance guide) with 5 (five) transaction, except sale transactions.
use cases. The explanation of the use cases as follows: 3. Generate General Ledger: The user generate a
1. Record Transaction: When the guest comes to the general ledger, a financial transaction report for a
company and buy product, they will be served by specific account.
front office staff. If confirmed, front office staff
brings the transaction to cashier desk. User will
record the transaction and create a bill. Guest

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 for agent.
7. Manage Employee Account Receivable: User
creates a list of transactions relate to the account
receivable for employee.
8. Generate Lost and Profit: User create lost and profit
report on certain month. The report has special
format for the company.

Define Domain Model

As illustrated in Figure-7, the Watersport
Company sell a number of water attractions product. Guest
who are ushered by agent, freelance guide or by themselves
buy product. Front office then creates a reservation for this
transaction and delivered it to cashier. Before the guest get
services, they must finish the bill at cashier. The bill of
guest that ushered by the agent who have contract with
company is recorded as account payable to the agent, but
for the other must be paid by cash or credit card in any
currency. The cashier calculates the commission to be
Figure-6. Use Case Diagram of Report Package given to the freelance guide or agent with no contract. For
Figure-6 illustrate the use case diagram of report agent with contract, the commission is paid monthly.
package. The package has 2 (two) primary actors (admin
and accounting), 2 (two) supporting actors (agent and
employee) and 8 (eight) use cases. The explanation of the
use cases as follows:
1. Manage Sales Voucher: User manages the sales
transaction that has recorded by the cashier. This
process includes modify or delete unpaid
transaction and check commission payment or
pay the commission.
2. Generate Sales Report: User create the sales report
for certain period for all or certain cashier.
3. Generate Commission Report: User create the
commission report for certain period for all or
certain cashier. The report contain a list of sales
transaction with the commission status paid or
unpaid. Figure-7. Conceptual Model of the System
4. Generate Sales Recapitulation: User creates the The company employs three kinds of employee
product sales recapitulation for certain period, for namely accounting, cashier and front office. Accounting
all or certain cashier and for all or certain travel responsible to accounting activities. Cashier responsible to
agent. The recapitulation includes the number of handle sales transaction and payment related. Front office
guest and amount of sales. responsible to handle the guest.
5. Manage Account Receivable: User creates a list of
transactions relate to the account receivable for Define Interaction Diagrams
agent and employee. In stage of object oriented design (OOD), we
6. Manage Agent Account Receivable: User creates a focus on defining software objects and their collaborations.
list of transactions relate to the account receivable The objects and their collaboration are illustrated in a

B6.4-5
diagram named interaction diagram. It shows the flow of
messages between software objects, and thus the invocation
of methods (Minhas, et al., 2015). The sequence diagram,
one type of interaction diagram, in Figure-8 and Figure-9
illustrates two essentials modules of the system, which are
recording reservation and paying commission by cashier.
Figure-8. Sequence Diagram of Recording Reservation by
Cashier
When the guest has agreed about the product and
the price with the front office staff, they will go to cashier to
record the reservation. As illustrated in Figure 8, the
actor/object cashier invokes the transaction method to show
the transaction form object, which is a form to record the
reservation. The cashier fills in the form, and then can
invoke either one of the save, payment or cancel method.
When save method is invoked, the reservation object is
created and is saved in reservation file. When payment
method is invoked, beside creating and saving reservation
object, the cashier also create the bill and collect the
payment from the guest. If cancel method is invoked that
means the current transaction is aborted.
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Figure-9. Sequence Diagram of Commission Payment by
Cashier
Especially for the reservation made by the gues t
that handled by agent or freelance guide, the company
should pay the commission when the reservation already
paid. The cashier invoke the commission method on main
menu to display daily reservations. From the reservation
list, the cashier selects one and then invokes the details
method or the commission method. The details method
been used to display the detail of reservation, and the
cashier can modify as long as the reservation not final yet.
There is a message that indicates the status of the
reservation. The commission method is used to record and
to print the payment of reservation commission. It only can
be done for reservation that have been paid, and for it relate
to agent or freelance guide. Not all reservation has
commission.
Define Design Class Diagrams
A design class diagram (DCD) illustrates the
specifications for software classes and interfaces in an
application (Siau & Cao, 2001). The design class diagram
of the system is illustrated in Figure-10.

Figure-10. Design Class Diagram of the System
Figure-10. Design Class Diagram of the System
(Continue)
CONCLUSION
By implementing the system, the problem
described in the section of Introduce the Problem can be
solved:
1. The cashier no longer is able to arbitrarily cancel
the reservation. Reservations that have been paid,
it can no longer be canceled. Even if there is, then
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the cancellation can only be done by the
accounting staff or supervisor. The bill that
already paid can be used as a service voucher,
and will be signed by the officer if those services
are done. The completed services that have been
done of course cannot be canceled again. As a
result, possibilities for employees to cheat can be
reduced.
2. When guests who handled by the agent pay the
services directly and then the payment are taken
again by the agent, the system will automatically
record it as receivables to the agent. In this case,
the cashier cannot pay commission on these
reservation because it status been set
automatically as unpaid.
3. Besides handle diverse prices for certain products
and can be changed as agreed with the guest, the
system can also handle payments with multiple
currencies and credit cards. Based on an agreed
contract, the company has a diverse product
prices for different agent. The system will record
every contract price, and will automatically apply
when cashier record a reservation for guest who
is handled by the agent. Prices are generally set in
IDR and USD, but payment can be made with a
variety of currencies, adjusted to the exchange
rate value. The system records the list of
permitted currency and the value of the exchange
rate to IDR.
4. The system only allows the cashier to pay a
commission on reservations that have been paid
and from guest who handled by agents or
freelance guide. Granting commissions to agents
tailored to the contract, whereas for freelance
guide, the commission is the difference between
the selling price and the cost of the company.
5. Guests who handled by the agent does not have to
pay the product bought. The system will record
the bill as receivables to an agent. The agent
would pay a month later, according to the
contract.
This system is an integrated system that combines
sales process until the publication of the financial
statements. This system is operated by the three user groups
by levels 1, 2 and 3 which show the scope of the operation
of the system that can be done by the user. Level 3 is the
cashier, level 2 is the accounting staff and level 1 is the
supervisor or the owner. Cashier handles the sales process, Karma, I. G. M., 2014. The Integrated Reservation
from recording transactions, creation of bill, receive Information Systems of Travel Agency Company.
payments and pay commissions. At the end of working Denpasar, Politeknik Negeri Bali.
hours, the cashier then hands over the money and report Kutanıs, R. Ö. & Mesci, M., 2013. Information
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ACKNOWLEDGMENTS Introduction to Object-Oriented Analysis and Design
On this occasion, I would like to say thanks to and Iterative Development. 3rd ed. USA: Prantice Hall.
Director of Bali State Polytechnic and Head of Accounting Minhas, N. M., Qazi, A. M., Shahzadi, S. & Ghafoor, S.,
Department of Bali State Polytechnic who have sponsored 2015. An Integration of UML Sequence Diagram with
me to do this research. Also thanks to Mr. Suamir, Mrs. Formal Speciication Methods - A Formal Solution
Aryaningsih, my families and colleagues that been Based on Z. Journal of Software Engineering and
supporting on finishing this paper. Applications, Volume 8, pp. 372-383.
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