Download - Pemrosesan Transaksi
Pemrosesan TransaksiPemrosesan TransaksiPemrosesan TransaksiPemrosesan Transaksi
Pemrosesan Transaksi• Salah satu tujuan sistem informasi
adalah mendukung operasi harian perusahaan.Tujuan ini dicapai melalui(1)pemrosesan transaksi-transaksi yang disebabkan baik oleh sumber-sumber ekstern maupun intern dan (2) penyiapan keluaran-keluaran seperti dokumen-dokumen operasional dan laporan-laporan keuangan.
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Control Objectivesand Transaction Cycles
Most organizations experience theMost organizations experience thesame types of economic events.same types of economic events.
These events generate transactions thatThese events generate transactions thatmay be grouped according to fourmay be grouped according to four
common cycles of business activity.common cycles of business activity.
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Control Objectivesand Transaction Cycles
ProductionProductioncyclecycle
FinanceFinancecyclecycle
ExpenditureExpenditurecyclecycle
RevenueRevenuecyclecycle
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Control Objectivesand Transaction Cycles
Customers should be authorized in accordanceCustomers should be authorized in accordancewith management’s criteria.with management’s criteria.
Prices and terms of goods and services should be Prices and terms of goods and services should be authorized in accordance with management’s criteria.authorized in accordance with management’s criteria.
All shipments of goods and services provided All shipments of goods and services provided should result in a billing to the customer.should result in a billing to the customer.
Billings to customers should be accurately and Billings to customers should be accurately and promptly classified, summarized, and reported.promptly classified, summarized, and reported.
Rekening rekening dalam Siklus Pendapatan
Transaksi Pendapatan
Debit Kredit
Penjualan Kredit Piutang UsahaHrg Pokok Penj
PenjualanPersediaan
Penerimaan Kas KasPotongan penj.
Piutang Usaha
Retur Penj & Pot.penjualan
Retur Penj. & Pot.lain
Piutang Usaha
Pencad.kerugian piutang
Kerugian Piutang
Cad.Ker.Piutang
Penghapusan piut. Cad.ker.piut. Piutang Usaha
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Control Objectivesand Transaction Cycles
Vendors should be authorized in accordanceVendors should be authorized in accordancewith management’s criteria.with management’s criteria.
Employees should be hired in accordanceEmployees should be hired in accordancewith management’s criteria.with management’s criteria.
Access to personnel, payroll, and disbursement records shouldAccess to personnel, payroll, and disbursement records shouldbe permitted only in accordance with management’s criteria.be permitted only in accordance with management’s criteria.
Amounts due to vendors should be accurately and Amounts due to vendors should be accurately and promptly classified, summarized, and reported.promptly classified, summarized, and reported.
Compensation rates and payroll deductions should beCompensation rates and payroll deductions should beauthorized in accordance with management’s criteria.authorized in accordance with management’s criteria.
SIFAT SIKLUS PENGELUARAN
Siklus Pengeluaran
Transaksi pengeluaran kasTransaksi Pembelian
• pengendalian intern transaksi pembelian
• Pengujian saldo utang dagang
Debet Kredit Debet Kredit
• Persediaan Barang Dagangan
• Persediaan Bahan Baku
• Pembelian
• Biaya Dibayar dimuka
• Aktiva tetap
• Aktiva Lain - lain
• Kas• Potongan Pembelian• Retur pembelian
Utang Dagang
Pembelian Pengeluaran kas
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Control Objectivesand Transaction Cycles
The production plan should be authorized inThe production plan should be authorized inaccordance with management’s criteria.accordance with management’s criteria.
Cost of goods manufactured should beCost of goods manufactured should beaccurately and promptly classified,accurately and promptly classified,
summarized, and reported.summarized, and reported.
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Control Objectivesand Transaction Cycles
Access to cash and securities should be permittedAccess to cash and securities should be permittedonly in accordance with management’s criteria.only in accordance with management’s criteria.
The amounts and timing of debt transactionsThe amounts and timing of debt transactionsshould be authorized in accordance withshould be authorized in accordance with
management’s criteria.management’s criteria.
Elemen Pemrosesan Transaksi
• Masukan Dokumen Sumber• Pemrosesan Jurnal & Register• Penyimpanan Buku Besar &
Arsip• Keluaran Laporan & Dokumen
Sistim Pengkodean• Cara dimana pola klasifikasi
diimplementasikan• Tujuan :
– Identifikasi Singkat– Memberi arti kepada data dalam
pemrosesan berikutnya
Jenis Kode• Kode Numeris• Kode AlfanumerisImplementasi :
– Kode Baris– Kode berurutan– Kode Blok– Kode Hierarkis– Kode Desimal
Pertimbangan Kodefikasi
•Fleksibelitas•Integrasi Arsip Data
Pengendalian & Pengamanan
• Pemrosesan transaksi yang baik menuntut adanya berbagai tindakan pengendalian dan pengamanan
• Pengendalian seperti itu harus didukung dengan dokumentasi yang memadai, meliputi;– Manual prosedur– Uraian tanggungjawab yang dibebankan kepada
mereka yang terlibat dalam pemrosesan transaksi.
Elemen-elemen struktur pengendalian
intern• Struktur pengendalian intern.
Perusahaan terdiri dari kebijakan dan prosedur-prosedur untuk menyediakan jaminan yang memadai bahwa tujuan-tujuan perusahaan dapat dicapai.
• Tanggung jawab manajemen.manajemen paling bertanggung jawab terhadap pengendalian intern.
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Components of the Internal
Control ProcessAn organization’s internal controlAn organization’s internal controlprocess consists of five elements:process consists of five elements:
1. Control environment1. Control environment2. Risk assessment2. Risk assessment3. Control activities3. Control activities4. Information and communication4. Information and communication5. Monitoring5. Monitoring
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Control EnvironmentThe The first first component of internalcomponent of internal
control is the control environment.control is the control environment.
Factors included in the controlFactors included in the controlenvironment are as follows:environment are as follows:
Integrity and ethical valuesIntegrity and ethical values
Commitment to competenceCommitment to competence
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Control Environment
Organizational structureOrganizational structure
Attention and direction provided by theAttention and direction provided by theboard of directors and its committeesboard of directors and its committees
Manner of assigning authority and responsibilityManner of assigning authority and responsibility
Human resource policies and proceduresHuman resource policies and procedures
Management philosophy and operating styleManagement philosophy and operating style
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Control Environment
Segregation of dutiesSegregation of duties
SupervisionSupervision
Job rotation and forced vacationJob rotation and forced vacation
Dual controlDual control
What are other aspects of humanWhat are other aspects of humanresources and procedures?resources and procedures?
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Risk Assessment
Risk assessment is the process ofRisk assessment is the process ofidentifying, analyzing, and managingidentifying, analyzing, and managing
risks that affect the company’s objectives.risks that affect the company’s objectives.
The The secondsecond component of internal component of internalcontrol is risk assessment.control is risk assessment.
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Control Activities
These include accounting controls designedThese include accounting controls designedto provide reasonable assurance that theto provide reasonable assurance that the
following control objectives are met:following control objectives are met:
The The third third component of internalcomponent of internalcontrol is control activities.control is control activities.
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Control ActivitiesSegregation of dutiesSegregation of duties
Design and use of adequateDesign and use of adequatedocuments and recordsdocuments and records
Access to assets is permitted only inAccess to assets is permitted only inaccordance with management’s authorization.accordance with management’s authorization.
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Control ActivitiesIndependent checks and reviews are madeIndependent checks and reviews are made
on the accountability of assets and performance.on the accountability of assets and performance.
Information processing controls are appliedInformation processing controls are appliedto check the proper authorization, accuracy,to check the proper authorization, accuracy,and completeness of individual transactions.and completeness of individual transactions.
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Information and Communication
The The fourthfourth component of internal control component of internal controlis information and communication.is information and communication.
InformationInformation refers to the refers to theorganization’s accounting system.organization’s accounting system.
CommunicationCommunication relates to providing a clear relates to providing a clearunderstanding regarding all policiesunderstanding regarding all policiesand procedures relating to controls.and procedures relating to controls.
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Information and Communication
What is an What is an audit trailaudit trail??
An audit trail is comprised of the documentaryAn audit trail is comprised of the documentaryevidence of the various control techniques thatevidence of the various control techniques that
a transaction was subject to during its processing.a transaction was subject to during its processing.
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MonitoringThe The fifthfifth component of internal component of internal
control is monitoring.control is monitoring.
It involves the ongoing process ofIt involves the ongoing process ofassessing the quality of internalassessing the quality of internalcontrols over time and takingcontrols over time and taking
corrective actions when necessary.corrective actions when necessary.
Struktur pengendalian intern
StrukturPengendalian
Intern
Lingkungan Pengendalian
Sistem Akuntansi
Prosedur-Prosedur
Pengendalian
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Transaction Processing Controls
Transaction processing controlsTransaction processing controls
General controlsGeneral controls Application controlsApplication controls
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Transaction Processing Controls
The plan of data processing organizationThe plan of data processing organization
General operating proceduresGeneral operating procedures
Equipment control featuresEquipment control features
Equipment and data-access controlsEquipment and data-access controls
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Transaction Processing Controls
InputInput ProcessingProcessing OutputOutput
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Transaction Processing Controls
PreventativePreventative DetectiveDetective CorrectiveCorrective
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The End The End The End The End
Dewan Komisaris
Presiden
LainnyaAudit Intern
Kontroler
Komite audit Dari
Dewan komisaris
Siklus Pemrosesan Transaksi
• Mengelompokan transaksi berdasarkan kesamaan unsur dan/atau sasaran– Siklus pendapatan
Transaksi penjualan dan transaksi penerimaan tunai
– Siklus pengeluaran
Transaksi pembelian dan transaksi pengeluaran tunai
• Siklus manajemen sumberdaya/ProduksiMeliputi peristiwa yang berkaitan dengan dengan pemanfaatan suberdaya fisik oleh perusahaan.
• Siklus keuangan Kejadian-kejadian yang berkaitan dengan perolehan dan manajemen dana modal termasuk kas.
Lingkungan pengendalian
• Lingkungan pengendalian suatu organisasi merupakan dampak kolektif dari berbagai faktor dalam menetapkan,meningkatkan, atau memperbaiki efektifitas kebijakan dan prosedur-prosedur tertentu.
• Faktor-faktor itu mencakup :– Filosofi dan gaya operasional manajemen– Struktur organisasi– Fungsi dewan komisaris dan anggota-anggotanya– Metode-metode membebankan otoritas dan tanggung jawab– Metode-metode pengendalian manajemen– Fungsi audit intern– Kebijakan dan praktik-praktik kepagawaian– Pengaruh dari luaryang berkaitan dengan perusahaan