Pertemuan 02 The Nature of Accounting and Information Technology Matakuliah: M0034 /Informasi dan Proses Bisnis Tahun: 2005 Versi: 01/05

Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Memberikan definisi akuntansi dan sistem informasi (C1) Menerangkan penggunaan TI dalam organisasi bisnis (C2)

Outline Materi Proses Bisnis

Lanjutan Dari Pertemuan 01

Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Types of Business Procedures Acquisition/Payment Processes - acquiring, maintaining, and paying for resources needed by the organization (e.g. human resources, financing, property, plant, equipment, materials and supplies) to provide goods and services. Conversion Process - converting the acquired resources into goods and services for customers. Sales/Collection Process - delivering goods and services to customers and collecting payment.

Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 ORGANIZATION Conversio n Process Customers Provides Finished Goods and Services to Customers Sales/ Collection Process Goods and services for customers Payment for Goods and services Exhibit 1-1 Types of Business Processes Suppliers Acquisition, Payment Process Provides input resources to the organization Requested input resources Payment for input resources

Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Exhibit 1-2 Management Activities Plan Evaluate Execute Control Information System Information System Planning requires leaders to define the business objectives, to prioritize business processes, and to provide a blueprint for achieving the objectives. They must identify opportunities available to the organization as well as assess the risk associated with each opportunity. Control is exercised by reviewing the results of an activity or an entire business process to see if they are consistent with expectations. The review may cause a change in expectations or a change in the way an activity or a process is performed to bring the actual results in line with expectations. Periodically, managers evaluate the operating results to see if the business processes are achieving the organization's objectives. The results of the evaluation are used to modify the plans, objective, or expectations. Managers execute their plan by dividing business processes into smaller activities, assigning people to perform each activity, and motivating them to do a good job. A clearly defined plan increases the likelihood of proper execution

Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Information Processes n Are shaped by an organization’s business and management processes. n Include recording data that describes business processes n Maintain up-to-date data about an organization. n Report useful information. n Information processes must change in response to changes in business and management processes.

Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Information System Business event data 1.0 Capture and record process Internal events External events 2.0 Maintain process External events Internal events Business Processes 3.0 Report process Financial statements Reports Management Investors/Users

Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Exhibit 1-3 The Information System and Information Processes Business Processes Information System Capture Business Data Maintain Business Data Primary Information Processes Report Useful Information Management

Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Information Processes n are shaped by an organization’s business and management processes n include recording data that describes the business processes, maintaining the data about an organization up-to-date, reporting useful information n as business and management processes change so must its information processes

Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Exhibit 1-4 Relationship between Business Processes, Information Processes and Management Activities Management Activities Management Activities Plan Execute Control Evaluate Business Processes Acq./Pmt. Process Conversion Process Sell/Collect Process Maintain Data Maintain Data Information System Manage Business Processes Capture Data Provide Reports

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