1 / 33

SISTEM INFORMASI AKUNTANSI & MANAJEMEN

SISTEM INFORMASI AKUNTANSI & MANAJEMEN. Rudy Suryanto # Pertemuan 1. Tujuan. Mahasiswa akuntansi memahami isu-isu terkait sistem informasi untuk pengambilan keputusan , pengendalian internal dan penyusunan laporan keuangan. POKOK BAHASAN 1.

cynthiah
Download Presentation

SISTEM INFORMASI AKUNTANSI & MANAJEMEN

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

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

  2. Tujuan Mahasiswaakuntansimemahamiisu-isuterkaitsisteminformasiuntukpengambilankeputusan, pengendalian internal danpenyusunanlaporankeuangan

  3. POKOK BAHASAN 1 • SistemInformasidanOrganisasi & Strategic Alignment • KomponenSistemInformasi (Konsep ERP – enterprises resource planning) • Pengembangan IT • ModulCustomer Relationship Management • Modul Human Resource Management • Modul Operation Management • ModulSistemInformasiAkuntansi

  4. POKOK BAHASAN 2 8. Setup System Akuntansi 9. ModulReveneu 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. TeknologiInformasi 1. Komunikasi data, jaringandansistem client/server 2. Sistemmanajemenpangkalan data 3. Sistem Internet dan Intranet 4. PerangkatkerasdanPirantiLunak 5. Teknologipenyimpanan data B. SistemInformasiberbasisKomputer 1. Sistempemrosesantransaksi: batch, on-line, real time dan distributed processing 2. Sistempendukungkeputusan (Decision Support System) 3. Sistempakar (Expert System) dan Artificial Inteligence C. PengembangandanPemeliharaanSistemInformasiKomputer 1. Analisiskebutuhandanpendekatanpengembangansistem 2. Analisisdanevaluasikelayakanpirantilunakdanperangkatkeras 3. Alat/Teknikpengembangandengan Dataflow Diagram dan Flowcharting 4. Analisisbiaya-manfaat (cost benefit analysis) 5. Pemeliharaandandokumentasisistem 6. Panduanoperasidanpelatihan

  8. KOMPETENSI – CPA - IAPI D. PengendaliandanKeamananSistemInformasi 1. Pengendalianumumatasperandantanggungjawabfungsiorganisasi: administrator database/network/WEB, operator komputer, perancangsistemdan perancangaplikasi, danpustakawan 2. Pengendalianspesifikatasmasukan, pemrosesandankeluaransistem 3. Keamanansumberdayafisik non-komputerdanperangkatkeraskomputer 4. Manajemenrisikodankeamananperangkatlunak, danjaringankomunikasi E. SistemInformasiAkuntansiberbasisKomputer 1. Perancangansistematikadanpengkodeanakun (Chart of Accounts) 2. Pendekatansiklusakuntansidalamperancangansisteminformasiakuntansi 3. Konsepdansistempelaporankeuangan & akuntansi

  9. KOMPETENSI – CPA- IAPI F. SistemPerdaganganElektronikdanKomunikasi Data 1. Business-to-Business Systems 2. Sistemkomunikasidanpertukaran 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) K6.10. .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 K6.11. .Systems.development.and.implementation.(configuration,.conversion,.testing,.quality. assurance,.documentation) K6.12. .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 K6.14. .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 K6.16. .Data.warehousing,.data.mining,.data.analysis,.and.business.intelligence.tools.(data. query.and.reporting) K6.17. .Business.application.software.(point-of-sale.system,.merchandising,.inventory.. management) K6.18. .Systems.development.and.project.management.processes.(systems.development.life. cycle,.project.teams,.steering.committees,.people.issues,.change.issues,.making.. decisions,.outsourcing) K6.19. .Systems.maintenance,.review,.and.audit.(support,.quality.assurance,.post-implementation. performance.review) K6.20. Business.requirements.definitions.(user.requirements) K6.21. .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.

  14. 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

  15. 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

  16. 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

  17. 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

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

  19. 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

  20. 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

  21. 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

  22. 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

  23. 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

  24. 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

  25. 11. System security components, including: • Virus, spyware, malware and junk email 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

  26. 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

  27. 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

  28. 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)

  29. 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

  30. 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

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

More Related