1. SISTEM INFORMASI AKUNTANSI & MANAJEMEN
Rudy Suryanto
#Pertemuan 1

2. Tujuan
Mahasiswa akuntansi memahami isu-isu terkait sistem informasi untuk pengambilan keputusan, pengendalian internal dan penyusunan laporan keuangan

3. POKOK BAHASAN 1 Sistem Informasi dan Organisasi & Strategic Alignment
Komponen Sistem Informasi (Konsep ERP – enterprises resource planning)
Pengembangan IT
Modul Customer Relationship Management
Modul Human Resource Management
Modul Operation Management
Modul Sistem Informasi Akuntansi

4. POKOK BAHASAN 2
8. Setup System Akuntansi 9. Modul Reveneu Cycle / Pendapatan 10. Modul Procurement / Pengadaan 11. Modul Cash Disbursment 12. Modul Inventory / Persediaan 13. Modul Fixed Asset 14. Modul Payroll 15. Modul Financial Closing Process

5. KOMPETENSI CFO Moving from CA to CFO ; Competency Framework
P. Murphy et.al 2012

6. KOMPETENSI Moving from CA to CFO ; Competency Framework
P. Murphy et.al 2012

7. KOMPETENSI – CPA - IAPI
A. Teknologi Informasi 1. Komunikasi data, jaringan dan sistem client/server 2. Sistem manajemen pangkalan data 3. Sistem Internet dan Intranet 4. Perangkat keras dan Piranti Lunak 5. Teknologi penyimpanan data B. Sistem Informasi berbasis Komputer 1. Sistem pemrosesan transaksi: batch, on-line, real time dan distributed processing 2. Sistem pendukung keputusan (Decision Support System) 3. Sistem pakar (Expert System) dan Artificial Inteligence C. Pengembangan dan Pemeliharaan Sistem Informasi Komputer 1. Analisis kebutuhan dan pendekatan pengembangan sistem 2. Analisis dan evaluasi kelayakan piranti lunak dan perangkat keras 3. Alat/Teknik pengembangan dengan Dataflow Diagram dan Flowcharting 4. Analisis biaya-manfaat (cost benefit analysis) 5. Pemeliharaan dan dokumentasi sistem 6. Panduan operasi dan pelatihan

8. KOMPETENSI – CPA - IAPI
D. Pengendalian dan Keamanan Sistem Informasi 1. Pengendalian umum atas peran dan tanggungjawab fungsi organisasi: administrator database/network/WEB, operator komputer, perancang sistem dan perancang aplikasi, dan pustakawan 2. Pengendalian spesifik atas masukan, pemrosesan dan keluaran sistem 3. Keamanan sumberdaya fisik non-komputer dan perangkat keras komputer 4. Manajemen risiko dan keamanan perangkat lunak, dan jaringan komunikasi E. Sistem Informasi Akuntansi berbasis Komputer 1. Perancangan sistematika dan pengkodean akun (Chart of Accounts) 2. Pendekatan siklus akuntansi dalam perancangan sistem informasi akuntansi 3. Konsep dan sistem pelaporan keuangan & akuntansi

9. KOMPETENSI – CPA- IAPI
F. Sistem Perdagangan Elektronik dan Komunikasi Data 1. Business-to-Business Systems 2. Sistem komunikasi dan pertukaran data elektronik (Electronic Data Interchange) 3. Enterprise Resource Planning System (ERP) G. Enterprise System 1. Enterprise Resourcer Planning 2. Interoganisational System (misal : ebusiness application, enterprise system, managerial system, elektronic data interchange ) 3. Distributed Data Processing System 4. Transaction Processing System 5. Factory Otomation 6. Office Otomation 7. Data Warehousing 8. Managerial Support System / Decision Support System 9. Telecommunication and Networking

10. KOMPENTESI – CGA - Canada
Information Technology
K6.1. .Management.issues.related.to.IT.(role.of.systems.in.meeting.strategic.goals.of.the.
organization,.obsolescence,.standardized.versus.customized).
K6.2. Artificial.intelligence.(pattern.recognition.software,.sampling.tools)
K6.3. .Systems.planning.and.analysis.(feasibility.and.cost-benefit.analysis,.selection.criteria,.
financing.options,.re-engineering).
K6.4. .Networks.and.telecommunications.(models.and.standards,.hardware,.software,.client/
server.computing,.wireless.communications,.Internet)
K6.5. .Role.of.the.financial.professional/business.analyst.(designer/coordinator,.implementer,.
auditor.of.management.information.systems)

11. KOMPENTESI – CGA - Canada
K6.6. Green.IT.(environmental.technology,.impact.assessment,.preservation) K6.7. .E-business.and.e-commerce.(business-to-business,.business-to-consumer,.consumer-tobusiness,. consumer-to-consumer,.operational.systems,.integrated.systems,.transaction. processing,.enterprise.resource.planning). K6.8. .Computer.systems.overview.(nature.of.data.and.information;.hardware.components;. storage;.input,.processing.and.output;.systems.and.application.software). K6.9. .Systems.and.process.design.(prototyping,.configuration,.implementation.models,. object-oriented.design) K Input.and.output.design.(style.and.human.factors.for.user.interface.design,.prototyping. computer.input.and.output,.internal.controls.for.input.and.output.design)

12. KOMPENTESI – CGA - Canada
K Systems.development.and.implementation.(configuration,.conversion,.testing,.quality. assurance,.documentation) K Data.and.process.modeling.(logical.data.models,.decision.models,.data.flow.diagrams,. process.models) K6.13. Flowcharting.techniques.(data.flow.diagram,.system.flowchart) CGA Competency Framework 41 K File.and.database.organization.(data.hierarchy,.data.and.file.organization,.database. design.and.management).. K6.15. Accounting,.auditing,.financial,.and.tax.software.applications

13. KOMPENTESI – CGA - Canada
K Data.warehousing,.data.mining,.data.analysis,.and.business.intelligence.tools.(data. query.and.reporting) K Business.application.software.(point-of-sale.system,.merchandising,.inventory.. management) K Systems.development.and.project.management.processes.(systems.development.life. cycle,.project.teams,.steering.committees,.people.issues,.change.issues,.making.. decisions,.outsourcing) K Systems.maintenance,.review,.and.audit.(support,.quality.assurance,.post-implementation. performance.review) K6.20. Business.requirements.definitions.(user.requirements) K Systems.security.and.internal.controls.(risk.assessment.and.management,.vulnerability,. audit.trails,.computer.fraud). K6.22. End-user.computing.environment.(best.practices,.controls,.security) K6.23. Disaster.recovery.and.business.continuity.planning.

16. KOMPETENSI – CA CANADA
IT competencies found in VIII-MANAGEMENT DECISION-MAKING VIII-4.1 Analyzes, selects and suggests IT solutions to support processes and management’s information need VIII-4.2 Evaluates alternative IT solutions VIII-4.3 Identifies and evaluates acquisition or sourcing decision factors VIII-4.4 Performs an analysis of the IT options VIII-4.5 Suggests improvements to the entity’s IT systems implementation

17. 1. IT governance and accountability
IT governance components: Strategic alignment IT planning, monitoring and continuous improvement practices
Value delivery
IT performance measurement
Resources management
Risk management Adherence to corporate policies and external regulations, e.g., privacy
Internal audit
System availability, system continuity and business continuity
Security
Integrity
Maintainability
Legal and regulatory compliance
Privacy
IT event identification
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE

18. 2. General IT strategy How IT solutions fulfill business needs
Business case development
Strategic IT plan development
Technological trend awareness
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE

19. 3. General IT planning, including:
Information technology planning processes, short-term and long-term
Vendor management
Project management
Overall system capacity requirements
Backup and disaster recovery
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE

20. 4. General IT policies, including:
Hardware and software management and support
Information classification and ownership
Security policy
Internet and acceptable use
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE

21. 5. IT functions, including:
IT professionals, e.g., chief information officer, chief information security officer, technical manager, project manager, database administrator
Application support
Network support
Communications
Database administration
Security
Procurement
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE

22. 6. Information systems General business information systems
General system architectures
Nature, types and uses of information within an entity
Processing modes (batch, online, etc.)
Types of networks (local area network, wide area network and wireless network)
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE

23. 7. Identification of key hardware components in a system or network
Components and processing units
Server
Input and/or output devices
Physical storage devices
Communication devices, e.g., switch, router, hub, firewall
Physical control techniques
Environment controls, e.g., air conditioning
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE

24. 8. Types of software, including:
Operating systems
Communication systems
Security
Generalized audit software, i.e., to perform CAATs
Application software Business applications and office productivity (word processing and/or spreadsheet)
Financial accounting applications
E-business enabling and Internet applications, including EDI web-based solutions
Open source, proprietary, in-house
Transactional, operational, decision support, utility
Enterprise Resource Planning (ERP)
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE

25. 9. Data organization and access
Data structures, data types and database and file organization
Access methods and file maintenance
Electronic data transfer
Database management systems
Knowledge management systems
Privacy and confidentiality requirements
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE

26. 10. Data integrity, privacy, confidentiality and security principles, including:
Classification of information
Privacy and confidentiality requirements
Logical and physical data protection
Data integrity controls
Data recovery
Data breach considerations
Data retention and disposal
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE

27. 11. System security components, including:
Virus, spyware, malware and junk detection and prevention
Encryption
Authentication techniques
Intrusion prevention and detection
Incident response
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE

28. 12. System design, acquisition and/or development process methodology
Implementation of system life cycle phases
Project management principles
Documentation
Return on investment and business case development techniques
Investigation and feasibility, e.g., cost, requirement fit, vendor stability, etc.
Business process reengineering
Request For Proposal (RFP) and Request For Information (RFI) processes
System analysis & design, concepts & techniques
Segregation of development, test and production environments
Implementation phases
Data conversion strategies
Change management
Source : The UFE Candidates’ Competency Map:
Understanding the Professional Competencies Evaluated on the UFE

29. 13. Sourcing
Insource vs. outsource vs. co-source alternatives Helpdesk
Network monitoring
Hardware and/or application hosting
System development and maintenance
Access management
Service level and performance agreements
Third party reports
Contracting practices, e.g., licensing, payment structure

30. 14. The role of IT in the reporting of information, including:
Real-time access
Remote access to information
Dash-board, spreadsheet, report generator
XBRL (eXtensible Business Reporting Language)

31. 15. Internal control (the IT component)
Control frameworks
Management of internal controls Authorization of transactions/activities
Segregation of duties
Design and use of documentation and records
Safeguards over access to and use of assets and records
Preventative, detective and corrective measures
Optimizing the use of resources
Preventing and detecting error
Preventing and detecting fraud
Safeguarding assets
Maintaining reliable control systems
Spreadsheet design and control
Role of internal audit
IT’s role in statutory, regulatory and other compliance, e.g., ICFR and CEO and CFO certification of systems

32. 16. Application controls
General computer controls vs. application controls
Automated controls vs. manual controls
Data entry controls
Control total balance
Audit trails and computerized audit
Log files and transaction journals
Processing controls (within the process)
Data access controls
End-user and business unit computing controls

33. SUMMARY KOMPETENSI Functional Skills Personal Skills
Decision making skills
Risk management
Personal Skills
Problem solving
Research
Communication
Broad Business Perspective
Strategic thingking