SISTEM INFORMASI AKUNTANSI & MANAJEMEN

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.

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 email 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 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

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 • Decision making skills • Risk management • Personal Skills • Problem solving • Research • Communication • Broad Business Perspective • Strategic thingking