1. O Transaksi dasar bisnis terjadi dalam beberapa siklus. Apa saja? O Apakah siklus tersebut saling terkait? Berikan contohnya! O Apa saja langkah-langkah mengubah data menjadi informasi?

2. DOCUMENTATION & REVENUE CYCLE

3. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart3 of 119 The data processing cycle consists of four steps: –Data input –Data storage –Data processing –Information output TRANSACTION PROCESSING: THE DATA PROCESSING CYCLE

4. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart4 of 119 Documentation includes the following types of tools: –Narratives (written descriptions) –Flowcharts –Diagrams –Other written material Documentation

5. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart5 of 119 In this chapter, we discuss two of the most common documentation tools: –Data flow diagrams Graphical descriptions of the sources and destinations of data. They show: –Where data comes from –How it flows –The processes performed on it –Where it goes Documentation

6. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart6 of 119 In this chapter, we discuss two of the most common documentation tools: –Data flow diagrams –Flowcharts Include three types: –Document flowcharts describe the flow of documents and information between departments or units. –System flowcharts describe the relationship between inputs, processing, and outputs for a system. –Program flowcharts describe the sequence of logical operations performed in a computer program. Documentation

7. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart7 of 119 Documentation tools support organization in: –Organizing very complicated systems into a form that can be more readily understood. –Helping new team members understand a pre-existing system. Documentation

8. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart8 of 119 INTRODUCTION TO DFD AND FLOWCHART Which method should you use—flowcharts or DVDs? –62.5% of IS professionals use DFDs –97.6% use flowcharts

9. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart9 of 119 DATA FLOW DIAGRAMS A data flow diagram (DFD) graphically describes the flow of data within an organization. It is used to: –Document existing systems –Plan and design new systems There is no black-and-white approach to developing a DFD.

10. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 10 of 119 DFD Symbol Menggambarkan agent/subyek Menggambarkan proses yang terjadi Menggambarkan data/informasi Menggambarkan alur

11. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 11 of 119 DATA FLOW DIAGRAMS Customer 1.0 Process Payment 2.0 Update A/R Credit Manager Bank Accounts Receivable Customer payment Remittance data Receivables Information Deposit Example of a data flow diagram of the customer payment process from Figure 3-3 in your textbook.

12. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 12 of 119 FLOWCHARTS A flowchart is an analytical technique that describes some aspect of an information system in a clear, concise, and logical manner. Flowcharts use a set of standard symbols to depict processing procedures and the flow of data. Flowcharting History: –Introduced in 1950s by industrial engineers to document business processes and document flows for process improvement. –Sarbanes-Oxley 2002 increased importance by requiring companies to document business processes and internal controls procedures.

13. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 13 of 119 FLOWCHARTS Every shape on a flowchart depicts a unique operation, input, processing activity, or storage medium. In the days of yore, flowcharts were manually created using plastic templates. Most flowcharts are now drawn using a software program such as Visio. –Microsoft and Power Point are also used. –The software uses pre-drawn shapes, and the developer drags the shapes into the drawing.

14. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 14 of 119 FLOWCHARTS There are four types of flowcharting symbols: –Input/output symbols Input/output symbols indicate the type of device or media that provides input to or records output from a process.

15. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 15 of 119 FLOWCHARTS There are four types of flowcharting symbols: –Input/output symbols –Processing symbols Processing symbols indicate the type of device used to process the data or whether the data is processed manually.

16. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 16 of 119 FLOWCHARTS There are four types of flowcharting symbols: –Input/output symbols –Processing symbols –Storage symbols Storage symbols indicate the type of device used to store data while the system is not using it.

17. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 17 of 119 FLOWCHARTS There are four types of flowcharting symbols: –Input/output symbols –Processing symbols –Storage symbols –Flow and miscellaneous symbols Flow and miscellaneous symbols may indicate: –The flow of data and goods –The beginning or end of the flowchart –The location of a decision –An explanatory note

18. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 18 of 119 FLOWCHARTS Click on buttons below if you wish to review symbols in the various categories. Input/Output Symbols Input/Output Symbols Processing Symbols Processing Symbols Storage Symbols Storage Symbols Flow & Misc. Symbols Flow & Misc. Symbols

19. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 19 of 119 INPUT/OUTPUT SYMBOLS Document Symbol –Represents a document or report that is prepared by hand or printed by a computer.

20. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 20 of 119 INPUT/OUTPUT SYMBOLS Multiple Copies of One Document –Indicates multiple copies of a paper document or report. –The document copies should be numbered in the upper, right-hand corner. 2 3 1

21. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 21 of 119 INPUT/OUTPUT SYMBOLS Input/Output; Journal/Ledger –Can represent any input or output on a program flowchart. –Also represents accounting journals or ledgers in a document flowchart.

22. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 22 of 119 INPUT/OUTPUT SYMBOLS Display –Represents information displayed by an online output device such as a terminal, monitor, or screen.

23. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 23 of 119 INPUT/OUTPUT SYMBOLS Online Keying –Represents data entry by an online device such as a terminal or personal computer.

24. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 24 of 119 INPUT/OUTPUT SYMBOLS Terminal or Personal Computer –Combines the display and online keying symbols to represent terminals and personal computers.

25. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 25 of 119 INPUT/OUTPUT SYMBOLS Transmittal Tape –Represents manually prepared control totals, which are to be compared to computer totals for control purposes. Return to MenuProcessing SymbolsSkip Symbols

26. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 26 of 119 PROCESSING SYMBOLS Computer Processing –Represents a process performed by a computer, which usually results in a change in data or information.

27. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 27 of 119 PROCESSING SYMBOLS Manual Operation –Represents a processing operation that is performed manually.

28. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 28 of 119 PROCESSING SYMBOLS Auxiliary Operation –Represents a processing operation carried out by a device other than a computer, e.g., an optical character scanner.

29. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 29 of 119 PROCESSING SYMBOLS Off-line Keying Operation –Represents an operation that uses an off-line keying device, such as a cash register or keying to a disk. Return to MenuSkip SymbolsStorage Symbols

30. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 30 of 119 STORAGE SYMBOLS Magnetic Disk/Drive –Represents data stored on a magnetic disk or drive.

31. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 31 of 119 STORAGE SYMBOLS Magnetic Tape –Represents data stored on a magnetic tape. –Sometimes represents transaction files.

32. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 32 of 119 STORAGE SYMBOLS File –Represents a file of documents that are manually stored and retrieved. –Letter indicates the ordering sequence: A = Alphabetic order D = Date order N = Numeric order A Return to MenuSkip SymbolsFlow/Misc. Symbols

33. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 33 of 119 FLOW AND MISCELLANEOUS SYMBOLS Document or Processing Flow –Represents the direction of processing or document flow. –Normal flow is top to bottom and left to right.

34. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 34 of 119 FLOW AND MISCELLANEOUS SYMBOLS Data/Information Flow –Represents the direction of data/information flow. –Often used to show data being copied from one document to another.

35. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 35 of 119 FLOW AND MISCELLANEOUS SYMBOLS Communication Link –Represents the transmission of data from one location to another via communication lines.

36. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 36 of 119 FLOW AND MISCELLANEOUS SYMBOLS On-page connector –Connects processing from one location to another on the same page. –Used to avoid crisscrossing lines.

37. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 37 of 119 FLOW AND MISCELLANEOUS SYMBOLS Off-page Connector –Connects the processing flow between two different pages. –Signals the exit from one page and the corresponding entrance on another page.

38. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 38 of 119 FLOW AND MISCELLANEOUS SYMBOLS Terminal –Represents the beginning, end, or a point of interruption in a process or program. –Also used to indicate an external party.

39. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 39 of 119 FLOW AND MISCELLANEOUS SYMBOLS Decision –Represents a decision-making step. –Used in a program flowchart to show branching to alternate paths.

40. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 40 of 119 FLOW AND MISCELLANEOUS SYMBOLS Annotation –Provides for the addition of descriptive comments or explanatory notes as clarification. Return to MenuContinue

41. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 41 of 119 TRIVIA 1 Which man is credited with coining the term 'artificial intelligence' in 1955 and is considered one of the early pioneers in the field? Senator Joseph McCarthy

42. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 42 of 119 DOCUMENT FLOWCHARTS A document flowchart shows the flow of documents and information among areas of responsibility in an organization. These flowcharts trace a document from cradle to grave and show: –Where a document comes from –Where it’s distributed –How it’s used –It’s ultimate disposition –Everything that happens as it flows through the system

43. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 43 of 119 DOCUMENT FLOWCHARTS Internal control flowcharts are document flowcharts used to evaluate the adequacy of internal controls, such as segregation of duties or internal checks. They can reveal weaknesses or inefficiencies such as: –Inadequate communication flows –Unnecessarily complex document flows –Procedures that cause wasteful delays Document flowcharts are also prepared in the system design process.

44. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 44 of 119 GUIDELINES FOR PREPARING FLOWCHARTS Let’s step through some guidelines for preparing flowcharts: –As with DFDs, you can’t effectively prepare a flowchart if you don’t understand the system, so: Interview users, developers, auditors, and management Administer questionnaires Read through narratives Walk through systems transactions

45. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 45 of 119 GUIDELINES FOR PREPARING FLOWCHARTS –Identify: Entities to be flowcharted, e.g., departments, functions, external parties (the parties who “do” things in the story) Documents or information flows Processes –As you read through a narrative, you may want to mark the preceding items with different shapes (e.g., drawing a rectangle around entities, circling documents, etc.).

46. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 46 of 119 This is part of the document flowchart from Figure 3-9 in your textbook.

47. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 47 of 119 GUIDELINES FOR PREPARING FLOWCHARTS –Use separate columns for the activity of each entity. Example: If there are three different departments or functions that “do” things in the narrative, there would be three columns on the flowchart.

48. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 48 of 119 GUIDELINES FOR PREPARING FLOWCHARTS –Flowchart the normal course of operations, and identify exceptions with annotations. –As much as possible, the flow should go from top to bottom and left to right. –Use standard flowcharting symbols, and draw with a template or computer. –Clearly label all symbols. Use annotations if necessary to provide adequate explanation.

49. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 49 of 119 GUIDELINES FOR PREPARING FLOWCHARTS –Give the flowchart a clear beginning and ending. Show where each document originated and its final disposition. –One approach you can use is to read through the narrative and for each step define: What was (were) the input(s) What process was carried out What was (were) the output(s) –Note on the next slide that the flow sequence is input—process—output.

50. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 50 of 119 What are the entities in this flowchart?

51. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 51 of 119 Identifies where input is coming from

52. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 52 of 119 Inputs

53. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 53 of 119 Process

54. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 54 of 119 Output to storage

55. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 55 of 119 Input for next process

56. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 56 of 119 Process

57. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 57 of 119 Output

58. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 58 of 119 GUIDELINES FOR PREPARING FLOWCHARTS –Every manual process should have at least one input and at least one output. –Show all data entered into or retrieved from a computer file as passing through a process first. –Do not show process symbols for: Forwarding a document to another entity Filing a document

59. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 59 of 119 Forwarding a document

60. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 60 of 119 Filing a document

61. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 61 of 119 GUIDELINES FOR PREPARING FLOWCHARTS –Do not connect two documents except when forwarding to another column. When a document is forwarded, show it in both locations.

62. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 62 of 119 Show forwarded document in both locations

63. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 63 of 119 GUIDELINES FOR PREPARING FLOWCHARTS –When using multiple copies of a document, place document numbers in the upper, right-hand corner.

64. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 64 of 119 What happens to the document numbers as the documents move to other locations?

65. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 65 of 119 GUIDELINES FOR PREPARING FLOWCHARTS –Show on-page connectors and label them clearly to avoid excess flow lines.

66. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 66 of 119

67. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 67 of 119 GUIDELINES FOR PREPARING FLOWCHARTS –Use off-page connectors if the flow goes to another page.

68. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 68 of 119 Are there other off- page connectors on this flowchart?

69. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 69 of 119 GUIDELINES FOR PREPARING FLOWCHARTS –If a flowchart takes more than one page, label the pages as 1 of 5, 2 of 5, 3 of 5, etc. –Show documents or reports first in the column where they are created. –Start with a rough draft; then redesign to avoid clutter and crossed lines. –Verify the accuracy of your flowchart by reviewing it with users, etc. –Place the flowchart name, the date, and the preparer’s name on each page of the final copy.

70. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 70 of 119 TRIVIA What was the first computer virus? Movie :

71. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 71 of 119

72. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart72 of 160 C HAPTER 10 The Revenue Cycle: Sales to Cash Collections

73. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart73 of 161 INTRODUCTION In this chapter, we’ll look at: Capturing and processing data. Storing and organizing the data for decisions. Providing controls to safeguard resources (including data).

74. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart74 of 161 The revenue cycle is a recurring set of business activities and related information processing operations associated with: –Providing goods and services to customers –Collecting their cash payments The primary external exchange of information is with customers.

75. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart75 of 161 –What are the basic business activities and data processing operations that are performed in the revenue cycle? –What decisions need to be made in the revenue cycle, and what information is needed to make these decisions? –What are the major threats in the revenue cycle and the controls related to those threats?

76. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart76 of 161 Information about revenue cycle activities flows to other accounting cycles, e.g.: –The expenditure and production cycles Receive information about sales transactions so they’ll know when to initiate the purchase or production of more inventory.

77. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart77 of 161 Information about revenue cycle activities flows to other accounting cycles, e.g.: –The expenditure and production cycles –The human resources/payroll cycle Uses information about sales to calculate commissions and bonuses.

78. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart78 of 161 Information about revenue cycle activities flows to other accounting cycles, e.g.: –The expenditure and production cycles –The human resources/payroll cycle –The general ledger and reporting function Uses information produced by the revenue cycle in preparing financial statements and performance reports.

79. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 79 of 119 General Ledger and Reporting System Revenue Cycle Expenditure Cycle Production Cycle Human Res./ Payroll Cycle Financing Cycle The Revenue Cycle –Gets finished goods from the production cycle. –Provides funds to the financing cycle. –Provides data to the general ledger and reporting system. Finished Goods Funds Data

80. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart80 of 161 The primary objective of the revenue cycle: –Provide the right product in the right place at the right time for the right price.

81. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart81 of 161 Decisions that must be made: –Should we customize products? –How much inventory should we carry and where? –How should we deliver our product? –How should we price our product? –Should we give customers credit? If so, how much and on what terms? –How can we process payments to maximize cash flow?

82. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart82 of 161 Management also has to evaluate the efficiency and effectiveness of revenue cycle processes: –Requires data about: Events that occur. Resources used. Agents who participate. –The data needs to be accurate, reliable, and timely.

83. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart83 of 161 REVENUE CYCLE BUSINESS ACTIVITIES Four basic business activities are performed in the revenue cycle: –Sales order entry –Shipping –Billing –Cash collection

84. © 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart84 of 161 REVENUE CYCLE BUSINESS ACTIVITIES Four basic business activities are performed in the revenue cycle: –Sales order entry –Shipping –Billing –Cash collection