SISTEM INFORMASI AKUNTANSI DAN

MANAJEMEN

FOUNDATIONAL
CONCEPTS OF AIS
ANINDA PUJI ADILA 2120532004
THE OUTLINE OF TOPIC

Definition of AIS 01
The General AIS Model 02
How To Process The Data?
03
Data Processing Approach 04
Documenting Processes and
Systems 05
Characteristics of
Accounting Information
06
 DEFINITION OF AIS

 System : Metode, Prosedur yang saling berhubungan

berinteraksi untuk mencapai suatu tujuan
 Informasi : Data yang telah diproses untuk
mengurangi uncertainty
 Sistem Informasi : Prosedur formal yang datanya telah
dikumpulkan dan di proses menjadi informasi dan
didistribusikan kepada users
 Sistem Informasi Akuntansi : Proses financial dan
non-financial transaction yang secara langsung
mempengaruhi proses transaksi financial
 THE GENERAL AIS MODEL
The External Environment

THE Database
INFORMATION
SYSTEM
Management

External Data Data Information External

Data Collection Processing Generation End Users
Sources

Feedback
Internal Internal
Sources of Data End Users
The Business Organization

Feedback
 HOW TO PROCESS THE DATA?
Procedures
Revenue cycles
Procurement cycles Document Journal/ Ledger
Transactions Reports
Conversion cycles s Register
Payroll cycles
And so on
Controls

Manual Accounting Information Systems

Procedures Documents
Reports
Revenue cycles
Procurement cycles Computer files:
Transacti Conversion cycles Master files
ons Payroll cycles Transaction files Queries
And so on

Controls

Computer-based Accounting Information systems

 DATA PROCESSING APPROACH

ONLINE TRANSACTION
BATCH PROCESSING SYSTEM
REAL TIME SYSTEM

Sekelompok transaksi serupa yang Setiap transaksi diproses secara Memproses transaksi secara
diakumulasikan dari waktu ke terpisah/individual, bisa saja individual pada saat peristiwa
waktu dan kemudian diproses real time atau delay ekonomi terjadi
bersama.
DOCUMENTING
PROCESSES AND
SYSTEMS
PROCESS MAP
SYSTEM & DOCUMENT FLOWCHART
DATA FLOW DIAGRAMS
ENTITY RELATIONSHIP DIAGRAMS
 CHARACTERISTICS OF
ACCOUNTING INFORMATION
THANK YOU
FOUNDATIONAL CONCEPTS OF AIS