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1 - Accounting Information System - An Overview

The document provides an overview of accounting information systems. It begins by defining key concepts like systems, data vs. information, and the value of information. It then discusses the components of an information system, how they interact with stakeholders, and how systems can add value through business processes like transaction processing. An example is given of a business process, the key decisions involved, and the information needs. Finally, the concepts of value chain and how an AIS can support corporate strategy are briefly covered.

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Amalia Asriningrum
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55 views20 pages

1 - Accounting Information System - An Overview

The document provides an overview of accounting information systems. It begins by defining key concepts like systems, data vs. information, and the value of information. It then discusses the components of an information system, how they interact with stakeholders, and how systems can add value through business processes like transaction processing. An example is given of a business process, the key decisions involved, and the information needs. Finally, the concepts of value chain and how an AIS can support corporate strategy are briefly covered.

Uploaded by

Amalia Asriningrum
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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AN OVERVIEW OF

Accounting
Information
System
Fransisca Dwi Liestyorini
REFERENCE:

Accounting
Information System
14th Edition

Marshall B Romney -
Paul John Steinbart

Pearson - Global
Edition
Learning Object
Setelah mengikuti sesi ini diharapkan mahasiswa mampu:
• Memahami perbedaan data dan informasi
• Memahami bagaimana keputusan di dalam organisasi
dibuat dan informasi yang dibutuhkan
• Menjelaskan proses bisnis di dalam organisasi
• Memahami Sistem Informasi Akuntansi (SIA) dan fungsi
dasaarnya
• Menjelaskan bagaimana SIA memberi nilai tambah bagi
organisasi
Accounting Information System
WHAT IS A SYSTEM?
melakukan tugas, mencapai tujuan atau sasaran, atau Goal Conflict
memecahkan satu atau lebih masalah. Terjadi ketika komponen bertindak sesuai
kepentingan mereka sendiri tanpa
memperhatikan keseluruhan sasaran.

Goal Congruence
Terjadi ketika komponen yang berperan
dalam kepentingan mereka sendiri
berkontribusi terhadap keseluruhan
sasaran.
DATA VS INFORMATION
Value of Information
BENEFIT COST
• Mengurangi Ketidakpastian • Waktu
• Meningkatkan Kualitas Keputusan • Sumber Daya untuk menghasilkan
• Meningkatkan Kemampuan dalam Informasi & mendistribusikan Informasi
Perencanaan
• Meningkatkan Kemampuan dalam
Penjadwalan
WHAT MAKES INFORMATION USEFUL?
Information Needs &
Business Processess
All organizations need information in order to make
effective decisions. In addition, all
organizations have certain business processes in which
they are continuously engaged.

A business process is a set of related, coordinated,


and structured activities and tasks that are performed
by a person, a computer, or a machine, and that help
accomplish a specific organizational goal.
Component of Information System
• People using the system
• Procedures and Instructions (for collecting,
processing, and storing data
• Data
• Software
• Information Technology (IT) Infrastructure
(Computers, peripherals, networks, etc)
• Internal Control and Security (Safeguard the
system and its data)

COMPONENT OF
INFORMATION SYSTEM
IS & Business Function
• Collect and store data about organizational
activities, resources, and personnel.
Organizations have a number of business
processes, such as making a sale or purchasing
raw materials, which are repeated frequently.
• Transform data into information so
management can plan, execute, control, and
evaluate activities, resources, and personnel.
• Provide adequate controls to safeguard the
organization’s assets and data.
COMPONENT OF
INFORMATION SYSTEM
Interaction with Stakeholders
A transaction is an agreement
between two entities to
exchange goods or services or
any other event that can be
measured in economic terms by
an organization.

The process that begins with


capturing transaction data and
ends with informational output,
such as the financial statements,
is called transaction processing.
Business Cycle:
Give-Get
HOW AN AIS CAN ADD VALUE TO AN ORGANIZATION

• Improving the quality and reducing


the costs of products or services.
• Improving efficiency.
• Sharing knowledge.
• Improving the efficiency and
effectiveness of its supply chain.
• Improving decision making.
Example:
Business Process –
Key Decisions –
Information Needs
ASSIGNMENT
Anda dihadapkan pada suatu kondisi untuk membuat keputusan:

Kelp 1: membeli barang mahal (misal: laptop, smartphone), sementara dana yang tersedia
terbatas
Kelp 2: memilih destinasi wisata, sementara waktu yang tersedia terbatas dan dana terbatas
Kelp 3: memilih dan mendaftar kampus/ universitas dan jurusan, sementara dana yang
tersedia terbatas

Diskusikan dengan rekan di kelompok:


• Identifikasi aktivitas/ tahapan dalam membuat keputusan tersebut!
• Informasi apa saja yang anda butuhkan dalam setiap tahapan/ aktivitas?
• Bagaimana cara memperoleh informasi tersebut?
• Bagaimana proses pengambilan keputusan dengan menggunakan informasi yang
tersedia?
• Bagaimana informasi tersebut memberikan manfaat dalam proses pengambilan
keputusan?
ASSIGNMENT
VALUE CHAIN

The set of activities a


product or service
moves along before as
output it is sold to a
customer. At each
activity the product or
service gains value
VALUE CHAIN
AIS AND CORPORATE STRATEGY

Organizations have limited resources, thus investments to


AIS should have greatest impact on ROI.

Organizations need to understand:


• IT developments
• Business strategy
• Organizational culture
Will effect and be effected by new AIS

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