KEDAHSYATAN TEKNOLOGI INFORMASI & HIKMAH DALAM RANGKA REFORMASI AKUNTANSI

1. KEDAHSYATAN TEKNOLOGI INFORMASI & HIKMAH DALAM RANGKA REFORMASI AKUNTANSI SONY WARSONO (Dosen FEB UGM )

2. THE SYSTEMS VIEW

3. TOPIK BAHASAN UTAMA PERKEMBANGAN TI PENGETAHUAN DASAR TI PARADOK PRODUKTIVITAS TI TI SEBAGAI ENABLER TI SEBAGAI TRANSFORMER KRISIS EKONOMI DAN AKUNTANSI SEJARAH AKUNTANSI REFORMASI AKUNTANSI BERBASIS MATEMATIKA SEGITIGA PENGEMBANGAN AKUNTANSI

4. Managing IT in an E-World

5. BASIC COMPONENTS OF COMPUTER SYSTEMS • All computers made up of the same set of six building blocks: input, output, memory, arithmetic/logic unit, control unit, and files • Control unit and arithmetic/logical unit together known as the central processing unit (CPU)

6. EXTENSIONS TO THE BASIC MODEL Cache memory High-speed, high-cost storage Used as intermediary between control unit and main memory Compensates for speed mismatches built into the computer system

7. EXTENSIONS TO THE BASIC MODEL Cache memory • Locality of reference • If a piece of data is used, there is a high probability that a nearby piece of data will be used shortly thereafter • Data reuse • Data is retained in cache until it has not been recently referenced

8. PERKEMBANGAN TI Komputer: dari hanya fungsi kuantitatif sederhana menjadi keduanya kuantitatif dan kualitatif Telekomunikasi: dari signal analog menjadi keduanya analog digital, dan dari media cable menjadi aneka pilihan media Komputer dan telekomunikasi: dari unconnected menjadi fully connected

9. PENGETAHUAN DASAR TI Pengetahuan Binary Digit (Bit) Merupakanderivasidari Magnet Utara vs. Selatan; On vs. Off; Plus vs. Negatif Berpotensiterdapathubungandenganaljabar yang mengenalKiri vs. Kanan. Hasilmembacarealitasalam TI BERBASIS PENGETAHUAN MAPAN YANG DITEMUKAN, BUKAN YANG DIBUAT, MANUSIA

10. BASIC COMPONENTS OF COMPUTER SYSTEMS Memory . . .

11. EVOLUTION OF COMPUTER SYSTEMS

12. BASIC COMPONENTS OF COMPUTER SYSTEMS

13. TYPES OF COMPUTER SYSTEMS Microcomputers

14. BASIC COMPONENTS OF COMPUTER SYSTEMS Memory • Each memory cell is a set of circuits • Each circuit is on or off (represented by 1 or 0) • Each circuit corresponds to a bit (binary digit) • Most computers – 8 bits (circuits) represents a character (byte) • 2 common bit coding schemes used today: • ASCII • EBCDIC

15. Analog and Digital Signals

16. PARADOK PRODUKTIVITAS TI Premis dasar: TI harus meningkatkan produktivitas Opponent: Riset awal menghasilkan kesimpulan terjadinya paradok produktivitas Proponent: Banyak faktor selain TI yang mempengaruhi baik dalam implementasi maupun dalam interpretasinya. Isu tentang pParadok produktivitas di TI selalu muncul dalam berbagai bentuk.

19. ParadoksProduktivitas MISPREDICTIONS BY IT INDUSTRY LEADERS This “telephone” has too many shortcomings to be seriously considered as a means of communication. The device is inherently of no value to us. -Western Union internal memo, 1876 I think there is a world market for maybe five computers. -Thomas Watson, chairman of IBM, 1943 But what [is a microchip] good for? -Engineer at the Advanced Computing Systems Division of IBM, 1968 There is no reason anyone would want a computer in their home. -Ken Olson, president, chairman, and founder of Digital Equipment Corp., 1977 640K ought to be enough for anybody. -Attributed to Bill Gates, chairman of Microsoft, 1981 Dell has a great business model, but that dog won’t scale. -John Shoemaker, head of Sun’s server division, 2000 What would I do? I'd shut [Apple] down and give the money back to the shareholders. --Michael Dell, chief executive officer and founder of Dell Computer, 1997

20. ParadokProduktivitas

21. TI SEBAGAI ENABLER Enabler: TI menjadikan hal yang infeasible menjadi feasible Bagi Perusahaan: Berbagai aplikasi TI dari sekedar membantu, dan mengotomasi tugas hingga mendukung dan mengambil alih pengambilan keputusan bisnis. Bagi individu: Bermunculan aplikasi social networking/computing

22. TI SEBAGAI TRANSFORMER Transformer: Mengubah substansi (metamorfosis) Bagi perusahaan: Penerapan berbagai strategi inovatif Priceline: Name-your-own-price eBay & Amazon.com: e-business Facebook: Social network Contoh strategi berbasis TI: Business process Reengineering (BPR) and Mass Customization)

23. The Drivers of change Continued • Business Pressures on an Organization. Market Society Technology Chapter 1

24. Organizational Response to these Drivers • Strategic Systems • Continuous Improvement – Operational Efficiency • Restructuring business processes • Manufacturer to order • Customer Focus Strategy • Employ E-business tools • Business Alliances Technology is required to effectively implement these critical responses. Chapter 1

25. Information System - Classification By Support Function • 5-year sales trend • Profit Planning • 5-year budget forecasting • Product development Executive Support System • Sales Management • Inventory Control • Annual budget • Production Scheduling • Cost Analysis • Pricing Analysis Management Information System Decision Support System Intelligent Support Systems • Simulation • Pgm coding • System support • Word Processing • Desktop Publishing Knowledge Management System Office Automation System • Order Processing • Fulfillment • Material Movement • A/R, A/P, GL • Payroll • POS Transaction Processing System Chapter 2

26. Business Processes In the 1990s many organizations changed from a more functional approach to a more process-oriented approach to better compete globally

30. Business Process Reengineering Experts urged companies to radically change the way they did business by starting with a “clean slate” and utilizing IT

31. Business Process Reengineering These changes became known as business process reengineering

32. Business Processes

33. New Ways to Work • Pros • Flexibility • Work-life balance • Cons • Isolation • Fewer opportunities

34. New Ways to Work • Pros • Workers can be located anywhere • Teams can be composed of members with specialized skills from different business units or companies • Cons • Coordination can be more difficult

35. KESIMPULAN (BAGIAN I) Berlandas pengetahuan sederhana yang mapan, robust, dan parsimony, TI telah berkembang sedemikian dahsyatnya. Kesuksesan dalam pengembangan TI seharusnya dapat diambil hikmahnya untuk pengembangan pengetahuan maupun praktik-praktik bisnis yang diharapkan dapat menghasilkan competitive advantages.

36. BAGIAN II REFORMASI AKUNTANSI: AKANKAH BERMULA DARI NEGERI INI?

37. KRISIS EKONOMI & AKUNTANSI Krisis ekonomi terkait erat dengan krisis keuangan (ekonomi berbasis uang) Akuntansi merupakan satu-satunya pengetahuan yang secara eksplisit mengklaim sebagai penyedia informasi keuangan Thesis: Akuntansi bertanggungjawab atas terjadinya krisis ekonomi yang telah dan berpeluang akan terjadi lagi. Accounting scholars resah dan terusik dengan kondisi ini tetapi belum memperoleh jawabannya.

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