Name : Ardzyka Raka Ramadhan

Npm : 1910631030065
Class : 3G / S1 Accounting
Subject : Accounting Information System
Lecturer : Prof. Dr. Sri Mulyani Ak., CA.
Mr. Alam Mauludina

Mid Term Exam

Accounting Information System, Odd Semester 2020/2021
Answer it in your own language

Question

1. What is Accounting Information System? Please describe systematically from the

related AIS things such as data, information, system, information system,
accounting, accounting information system
2. Explain the AIS function deeply
3. What is the relationship between company strategy and value chain with AIS?
4. Can AIS help managers to make better decisions? If you agree, please describe it.
5. In term of decision making, please describe the type of decisions and explain their
management level that creates the decisions
6. Chose one of your favorite company, describe its sales business process and link it
into the AIS concept.

Answer

1. Data
The first is data. In my opinion, data is a collection consisting of facts to provide a
broad picture related to a situation.

Information
Second, I will discuss information, Information is data that has been arranged and
processed which will serve as information, notification, and news about something.

System
Third, I will discuss the system, in my opinion the system is a unit consisting of
components or elements that are linked together to achieve a goal

.
 Information Systems
Fourth, Information system is a system that provides information for management
in making decisions and also for running company operations, where the system is a
combination of people, information technology and organized procedures.

Then what is the accounting information system?

After explaining various things as above, I draw the conclusion that the Accounting
information system is a system that will process & process input in the form of
transaction data into financial information. AIS has a role as a medium for collecting,
processing, and storing financial data used by decision makers.

2. I will discuss the functions of the accounting information system in depth, this
accounting information system is indispensable in companies such as:

1. Organize and collect data on the company's business activities and store that data
effectively and efficiently. In addition, SIA can also record all resources that affect
the business and all related parties. With this function, there will be nothing in the
company that is not listed.

2. Select and retrieve the required data from various document sources relating to
business activities. The data that has been stored will be easier to retrieve because
every detail of the data has been recorded with SIA.

3. Making and recording transaction data correctly into the journals required in
the accounting process according to the sequence and date of the transaction. This
recording aims to facilitate the parties who need to check all transactions so that if
an error occurs it can be corrected easily and can identify the cause quickly.

4. Managing and converting a set of data into financial information needed by

the company. This information is in the form of financial reports both manually
and online which are required by all parties.

5. Fraud control and monitoring. With this system, company finances can be
tracked with certainty because of a detailed accountability system. This function
can safeguard company assets and reduce the risk of embezzlement of assets by all
related parties.

3. Both of them are related to each other, meaning that each company that has
a value Chain can decide what company strategy they will take. Or the company
can consider strategies used by other competitors, such as choosing to use a
Product Differentiation Strategy or Low Cost

For example, the Apple Smartphone product, by assessing all aspects of the
Value Chain that they apply they focus on quality and elegant design. Of course,
the price is inversely proportional to other competitors, meaning that the strategy
they use is the Product Differentiation Strategy.

Meanwhile, if we assess other products such as Xiomi and Oppo, this

Smartphone product from the 5 main activities in its Value Chain prioritizes
product quantity at relatively cheap prices and it is very clear that this smartphone
company uses a low cost strategy to compete. in the smartphone market
4. I agree, because of the Accounting Information System. A well-designed
Accounting Information System can provide the information necessary to plan,
manage and control a business effectively.
The Accounting Information System can process data on sales and cash
receipts, purchase and payment of merchandise and services, payroll and tax-
related transactions, and acquire and pay for fixed assets. Accounting Information
Systems companies must also provide the information needed to prepare financial
reports. So that it can make it easier for us to make effective decisions right and
efficiently

5. Manager's decision is very important because it involves all aspects.

Therefore we need to know that the responsibilities and duties at each level of
management are different. Management levels are divided into three levels of
management according to their functions and duties, namely:

1. Top Level Management

Top management (top level management) is the highest level of

management and has the highest authority in the company organization and is
directly responsible to the owner of the company. In general, top management
only works based on the conceptual framework and thinking, not on technical
issues. Top management has the most authority among management at other
levels. Top management has the right to choose, appoint, and dismiss management
that is under their authority.

2. Middle Level Management

Middle level management is in the middle of the management hierarchy in

a company. This management is chosen by top management and middle level
management is responsible for implementing the plans determined by top
management.

3. First Line Management

First line management (Low Level Management) is the lowest level

management in a company. This management is in charge of leading and
overseeing the performance of operational personnel.

After knowing the type of management, it is important to know that the level of
decisions a manager has to make can range from setting goals and targets for the
entire business firm to specific decisions regarding day-to-day activities.
Therefore the decision is divided into several parts such as:

1. Strategic decisions

Strategic decisions are the main choice of action and affect the whole or a
large part of the business firm. They contribute directly to the achievement of the
company's common goals. They have long-term implications for business firms.

They may involve major deviations from previously followed practices and
procedures. Generally, strategic decisions are not structured and as such, a
manager must apply business judgment, evaluation and intuition into problem
definition. This decision is based on partial knowledge of uncertain and dynamic
environmental factors. These decisions are taken at a higher level of management.
 2. Tactical decisions

This decision deals with the implementation of strategic decisions. They are
directed at developing division plans, structuring work flow, establishing
distribution channels, acquiring resources such as people, materials and money.
This decision is taken at the middle management level.

3. Operational decisions

This decision relates to the day-to-day operations of the company. They

have a short term horizon because they are the same distance away. These
decisions are based on event-related facts and do not require much business
judgment. Operational decisions are taken at lower management levels. Because
information is needed to help managers make rational and well-informed
decisions, information systems need to focus on the managerial decision-making
process.

6 Uniliver

Is a multinational company headquartered in Rotterdam, The Netherlands

(under the name Unilever N.V.) and London, England (under the name Unilever
plc.). Unilever produces food, beverages, cleansers and also personal care.

The input is into three parts, namely main raw materials, supporting raw
materials, and product packaging materials in the form of boxes and bottles. Then
the main raw materials will be processed through factory processing then released
and distributed. Meanwhile, the auxiliary raw materials are processed to comply
with quality standards and produce output in the form of topling products. and for
packaging in the form of boxes and bottles, it is processed according to SOP. It is
used for programs, advertisements, and for brand ambassadors. So that all the
processed materials can make the product according to company standards.

Then what is the connection with the Accounting Information System?

As what you know above, it can be said that the university has a wide market
share so that products and sales require an effective and efficient way of making
decisions such as accounting information systems to process data such as on sales
and cash receipts, purchase and payment of merchandise and services, payroll and
tax-related transactions, and acquire and pay for fixed assets.

Uniliver also has erp data which can make it easier to organize data, manage
goods and sales to make it easier to organize data and process it into information
such as financial reports for determining, purchasing, spending and product
innovation making it easier to take decisions
References :

https://www.merdeka.com/jateng/pengertian-data-beserta-jenis-fungsi-dan-contohnya-
yang-perlu-diketahui-kln.html
https://www.kompasiana.com/dimasosd/55291077f17e6126268b48b6/pengertian-si-
sistem
https://medium.com/@gemilangtraning/deskripsi-5cd468e8c610
https://www.jurnal.id/id/blog/pengertian-dan-fungsi-sistem-informasi-akuntansi-dalam-
perusahaan/#Fungsi
http://41816010007.blog.mercubuana.ac.id
https://www.yourarticlelibrary.com/information-technology/decisions-making-strategic-
tactical-and-operational-decisions-business-management/10271
http://nichonotes.blogspot.com/2015/02/tingkatan-manajemen.html
https://www.google.com/search?q=proses+bisnis+perusahaan+unilever&safe
https://id.wikipedia.org/wiki/Unilever