1. ACCOUNTING INFORMATION SYSTEM
Accounting Information System : An Overview

2. BEFORE START STUDIES
RPS
RPP
Kontrak Perkuliahan

3. Accounting Information System : An Overview
Learning Objectives :
Mahasiswa memahami pengertian sistem informasi akuntansi
Mahasiswa memahami perbedaan data dan informasi
Mahasiswa menjelaskan karakteristik informasi yang berguna
Mahasiswa menjelaskan proses bisnis utama yang ada di sebagian besar perusahaan
Mahasiswa menjelaskan bagaimana SIA dapat menambah nilai untuk perusahaan
Mahasiswa menjelaskan peranan SIA dalam rantai nilai perusahaan
Mahasiswa menjelaskan siklus tranksasi atau siklus proses bisnis

4. Accounting Information System : An Overview
A System : a set of two or more interrelated components that interact to achieve a goal.

5. Accounting Information System : An Overview
Accounting : an information identification, development, measurement, and communication process.

6. Accounting Information System : An Overview
Accounting Information System (AIS) : a a system to collecting, and storing data about events, resources, and agents, transforming data into information that management can use to make decisions about events, resources, and agents.

7. Accounting Information System : An Overview
An AIS consists of six components :
The people who operate the system and perform various functions.
The procedures both manual and automated, involved in collecting, processing, and storing data about the organization’s processes.
The data about the organization’s business processes.
The software used to process the organization’s data.

8. Accounting Information System : An Overview
The information teknology infrastructure, including computers, peripheral devices, and network communications devices.
Internal control and Security Measurement which storing AIS data.

9. Accounting Information System : An Overview
Six components enable an AIS to fulfill three important functions in any organization :
Collecting and storing data about activities performed by the organization, the resources affected by those events, and the agents who participate in the various activities.
Transforming data into information that is useful for making decisions that enable management to plan, execute, and control activities

10. Accounting Information System : An Overview
Providing adequate controls to safeguard the organization’s assets, including its data to ensure that the data are available when needed and are accurate and reliable.

11. Accounting Information System : An Overview
How an AIS can add value to an organization :
Improving the quality and reducing the costs of products or service.
Sharing of knowledge.
Improving efficiency
Improved decision making
Improving internal control structure

12. Accounting Information System : An Overview
Factors Influencing design of the AIS :
Organizational Culture
Strategy
AIS
Information Technology

13. Accounting Information System : An Overview
Study of the AIS is Fundamental to Accounting
The use of information in decision making.
The nature, design, use, and implementation of an AIS.
Financial information reporting

14. Accounting Information System : An Overview
How to transform that data into information that management can use to run the organization ?
AIS
Information
Data
Decision Making

15. Accounting Information System : An Overview
The Value Chain Framework of Michael Porter :

16. Accounting Information System : An Overview
The value chain framework of Michael Porter is a model that helps to analyze specific activities through which firms can create value and competitive advantage.
Primary activities :
Inbound logistics
Operations
Outbound logistics
Marketing and sales
Service
Support activities :
Firm Infrastructure
Human Resources Management
Technology Development
Procurement

17. Accounting Information System : An Overview
Inbound logistics
Receiving, storing, and distributing the materials that
are inputs used by the organization to create the services and products that it sells. For example: The activities of receiving, handling, and storing the steel, glass, and rubber
Operations
Activities transform inputs into final products or services.
For example: the assembly line activities, machining.
3. Outbound logistics
The activities involved in distributing finished
products or services to customers. For example:
shipping automobiles to car dealers, warehousing.

18. Accounting Information System : An Overview
4. Marketing and sales Refers to the activities involved in helping customers to buy the organization’s products or services. For example: Advertising, promotion, selling. 5. Service Activities provide post-sale support to customers. For example: repair and maintenance services.

19. Accounting Information System : An Overview
Firm Infrastructure
Refers to the accounting, finance, legal
support, and general administration.
Human Resources Management
Activities include recruiting, hiring, training,
and providing employee benefits and
compensation.
Technology Development
Activities improve a product or service.
Procurement
All the activities involved in procuring raw materials, supplies, machinery, and the buildings used to carry out the primary activities.

20. Accounting Information System : An Overview
A Supply Chain : a system organizations, people, activities, information, and resources involved in moving a product or service from supplier to customer.

21. Accounting Information System : An Overview
The Supply Chain :
Raw Materials Supplier
Manufacturer
Distributor
Retailer
Consumer

22. Accounting Information System : An Overview
Data : Refers to any and all of the facts that are collected, stored, and processed by an information system. Information : Data that have been organized and processed to provide meaning.

23. Accounting Information System : An Overview
Characteristics of useful information :
Relevant
Information is relevant if it reduces uncertainty, improves decision makers ability to make predictions, or confirms or corrects their prior expectations.
2. Reliable
Information is reliable if it is free from error or bias and accurately represents the events or activities of the organization.
Complete
Information is complete if it does not omit important aspects of the underlying events or activities that it measures.
Timely
Information is timely if it is provided in time to enable decision makers to use it to make decisions.

24. Accounting Information System : An Overview
Understandable
Information is understandable if it is presented in a useful and intelligible format.
Verifiable
Information is verifiable if two knowledgeable people acting independently would each produce the same information.
Accessibility
You can get to it when you need it and in a format you can use.

25. Accounting Information System : An Overview
Business Processes or Transaction Cycle :
The business activities any organization performs can be described as pairs of events that involve a give-get exchange.
Transaction Cycle :
The Revenue Cycle
The Expenditure Cycle
The Human Resources (Payroll) Cycle
The Production Cycle
The Financing Cycle

26. Accounting Information System : An Overview
The Revenue Cycle
Includes the sales and cash receipts events.
The Expenditure Cycle
Includes the purchases and cash disbursements events
3. The Human Resources (Payroll) Cycle
Includes the events of hiring and paying employees.
The Production Cycle
Includes the events of transforming raw materials and labor
into finished products.
The Financing cycle
Includes the events of obtaining funds from investors and creditors
and repaying them

27. Accounting Information System : An Overview
Enterprise Resource Planning (ERP) systems are designed to overcome these problems as they integrate all aspects of a company’s operations with its tradisional AIS. A key feature of ERP systems is the integration of financial with other nonfinancial operating data.

28. Thank You