Tujuan (why)SIA?

Update Proses Fig. 16-1: laporan

Posting adjusting entries Ancaman: Tabel 16.1 ,integrasi
information needs of both internal and external users
Financial Statement database, pengendalian, laporan
managerial reports (master data) the general ledger and reporting system not only
produces periodic reports but also supports online inquiries.
PENDAHULUAN

Proses Laporan Proses

Siapin laporan, Std, XBRL

(fig 16-8)
CHAPTER 16 Subsistem akuntansi : transaksi
Bendahara: Update informasi
& NAROPAL

ETADPU
TROPER

Ancaman Laporan General Ledger and non rutin

Ancaman
Perlakuan Reporting system
input hingga output
Akuntansi
inaccurate and unauthorized journal
Produce Managerial Report entries to update the general ledger
Proses & Ancaman Audit Trail
Report 1. Trace any transaction from its original
ERP, source document
2. Trace any item appearing in a report back
through the general ledger to its original
source
document (whether paper or electronic)
POST ADJUSTING
ENTRIES Reconciliations And Control Reports

Reconciliations and control reports can detect

whether any errors were made during the process of
XBRL stands for extensible Business
Reporting Language; it is a programming Proses Ancaman updating the general ledge
language designed specifically to facilitate
the communication of business
information. Akrual, deferal, estimasi, ketidakakuratan dan
XBRL saves time and reduces the
chances for data entry errors.
revaluasi, koreksie ketidakotorisasi
 Proses:
Analisis
Desaain, E-R FIg 17-1 Organisasi dlm Prosedur
Sistem:
Diagram, REA proses bisnis
Akuntan

INTRODUCTION KEGUNAAN REA

WHY?

CH. 17 REA MODEL

URGENT & IMPORTANT

ENTITY- RELATIONSHIP DIAGRAM REA DATA MODELS

isi REA Data AIS

Entity 3 kategori: Fig 17-4
Database - Models
resources, Rules
Bisnis
events, agents Tahapan
Proses
Relasi
 MIND MAP
A mind map is a diagram used to visually organize
information. A mind map is hierarchical and shows
relationships among pieces of the whole

INVESTIGASI

SURVEI
SDLC( FIG. 20-1)

STEPS
System STUDI KELAYAKAN

PLAYERS
Analysis KEBUTUHAN INFORMASI
DAN KEPERLUAN SISTEM

REPORT

CH.20
PENGEMBANGAN
& ANALISIS
SISTEM

INPUT: MANAJEMEN,
PLAN: PROJECT FEASIBILITY AKUNTAN, SYTEMS
DAN MASTER PLANNING ANALYSIS & PERSONEL,USER
PLAN
ASPEK PERILAKU LAYAK:
EKONOMI,
TEKNIS,
HUKUM, DAN
OPERASIONAL

PROBLEM DAN
PENCEGAHAN PERILAKU