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

1. Sistem Informasi dan Organisasi & Strategic Alignment

2. Komponen Sistem Informasi (Konsep ERP – enterprises resource planning)

3. Pengembangan IT 4. Modul Customer Relationship Management5. Modul Human Resource Management 6. Modul Operation Management 7. Modul Sistem Informasi Akuntansi

POKOK BAHASAN 2

8. Setup System Akuntansi 9. Modul Reveneu Cycle / Pendapatan10. Modul Procurement / Pengadaan 11. Modul Cash Disbursment 12. Modul Inventory / Persediaan 13. Modul Fixed Asset 14. Modul Payroll 15. Modul Financial Closing Process

KOMPETENSI CFO

Moving from CA to CFO ; Competency FrameworkP. Murphy et.al 2012

KOMPETENSI

Moving from CA to CFO ; Competency FrameworkP. Murphy et.al 2012

KOMPETENSI – CPA - IAPIA. Teknologi Informasi1. Komunikasi data, jaringan dan sistem client/server2. Sistem manajemen pangkalan data3. Sistem Internet dan Intranet4. Perangkat keras dan Piranti Lunak5. Teknologi penyimpanan data

B. Sistem Informasi berbasis Komputer1. Sistem pemrosesan transaksi: batch, on-line, real time dan distributed processing2. Sistem pendukung keputusan (Decision Support System)3. Sistem pakar (Expert System) dan Artificial InteligenceC. Pengembangan dan Pemeliharaan Sistem Informasi Komputer1. Analisis kebutuhan dan pendekatan pengembangan sistem2. Analisis dan evaluasi kelayakan piranti lunak dan perangkat keras3. Alat/Teknik pengembangan dengan Dataflow Diagram dan Flowcharting4. Analisis biaya-manfaat (cost benefit analysis)5. Pemeliharaan dan dokumentasi sistem6. Panduan operasi dan pelatihan

KOMPETENSI – CPA - IAPID. Pengendalian dan Keamanan Sistem Informasi1. Pengendalian umum atas peran dan tanggungjawab fungsi organisasi:administrator database/network/WEB, operator komputer, perancang sistem danperancang aplikasi, dan pustakawan2. Pengendalian spesifik atas masukan, pemrosesan dan keluaran sistem3. Keamanan sumberdaya fisik non-komputer dan perangkat keras komputer4. Manajemen risiko dan keamanan perangkat lunak, dan jaringan komunikasi

E. Sistem Informasi Akuntansi berbasis Komputer1. Perancangan sistematika dan pengkodean akun (Chart of Accounts)2. Pendekatan siklus akuntansi dalam perancangan sistem informasi akuntansi3. Konsep dan sistem pelaporan keuangan & akuntansi

KOMPETENSI – CPA- IAPIF. Sistem Perdagangan Elektronik dan Komunikasi Data1. Business-to-Business Systems2. Sistem komunikasi dan pertukaran data elektronik (Electronic Data Interchange)3. Enterprise Resource Planning System (ERP)

G. Enterprise System1. Enterprise Resourcer Planning2. Interoganisational System (misal : ebusiness application, enterprise system, managerial system,elektronic data interchange )3. Distributed Data Processing System4. Transaction Processing System5. Factory Otomation6. Office Otomation7. Data Warehousing8. Managerial Support System / Decision Support System9. Telecommunication and Networking

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)

KOMPENTESI – CGA - CanadaK6.6. 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)

KOMPENTESI – CGA - CanadaK6.11. .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 41K6.14. .File.and.database.organization.(data.hierarchy,.data.and.file.organization,.database.design.and.management)..K6.15. Accounting,.auditing,.financial,.and.tax.software.applications

KOMPENTESI – CGA - CanadaK6.16. .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.

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

1. IT governance and accountability

1. IT governance components: Strategic alignment IT planning, monitoring and continuous improvement practices

2. Value delivery 3. IT performance measurement 4. Resources management 5. Risk management Adherence to corporate policies and external

regulations, e.g., privacy a. Internal audit b. System availability, system continuity and business continuity c. Security d. Integrity e. Maintainability f. Legal and regulatory compliance g. Privacy h. IT event identification

Source : The UFE Candidates’ Competency Map:Understanding the Professional Competencies Evaluated on the UFE

2. General IT strategy

• How IT solutions fulfill business needs • Business case development • Strategic IT plan development • Technological trend awareness


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 •


4. General IT policies, including:

• Hardware and software management and support

• Information classification and ownership • Security policy • Internet and email acceptable use


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


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)


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


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)


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


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 •


11. System security components, including:

• Virus, spyware, malware and junk email detection and prevention

• Encryption • Authentication techniques • Intrusion prevention and detection • Incident response •


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


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

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)

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 •

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

SUMMARY KOMPETENSI

1. Functional Skills 1. Decision making skills2. Risk management

2. Personal Skills1. Problem solving 2. Research3. Communication

3. Broad Business Perspective1. Strategic thingking

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