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Accounting Information System

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TUGAS AKHIR SISTEM INFORMASI AKUNTANSI Dosen : Haryono, Drs., M.Com.

Disusun Oleh :

Amanda Pratiwi S. 13/347120/EK/19389 Shilvy Candra 13/347602/EK/19402 Siti Fauziah 13/347050/EK/19385 Yuniana Rizki R. 13/347074/EK/19388

Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada Yogyakarta

PENDAHULUAN
Profil Perusahaan

Sumber : Google
Platinum Internet Café merupakan sebuah perusahaan yang bergerak di bidang jasa internet dan juga café yang berdiri pada bulan Juli tahun 2009. Karakteristik bisnisnya lebih kepada konsep café internet untuk tempat berkumpul dan mengerjakan tugas. Jasa dan produk yang ditawarkan di sini antara lain persewaan komputer dan internet, percetakan (foto dan kertas), scanning, burning, pulsa, serta café. Jasa yang paling utama adalah persewaan komputer dan internet. Kantor pusat perusahaan terletak di daerah Gelagah Sari dan mempunyai empat cabang dengan nama yang berbeda.
Alamat

: Jalan Kaliurang Km 5,5 Sleman ,Yogyakarta 55281

Twitter

: @platinum_jakal

Facebook

: Platinum Internet Café

Struktur Organisasi
Direktur

Manajer Umum

Manajer Operasional

Kepala gudang café

Kapten café

Manajer Keuangan

Manajer Teknis

Kasir Café

Wakil Manajer

Operator

Staf multimedia

Teknisi khusus game

Teknisi komputer umum

Wakil

Staf Keuangan

Keterangan :
Operator dalam struktur organisasi juga bertugas sebagai kasir internet.
Sumber Informasi
Kelompok kami memperoleh data dan informasi mengenai sistem informasi akuntansi perusahaan melalui wawancara langsung dengan manajer operasional Platinum Internet
Café. Selain itu, kami juga menggunakan informasi yang ada pada buku cetak Accounting
Information System sebagai landasan teori.

PEMBAHASAN

Software Aplikasi
Software yang digunakan untuk pencatatan transaksi konsumen tiap harinya adalah billing explorer.
Billing explorer ini membantu untuk mengatur dan mencatat segala transaksi konsumen. Sistem kerjanya yaitu operator dan konsumen terhubung ke dalam sistem billing ini, kemudian operator dapat mengakses pemakaian internet yang dilakukan konsumen, setelah konsumen selesai menggunakan internet maka secara otomatis sistem billing akan menghitung berapa biaya yang harus dibayar oleh konsumen.
Kelebihan

Kekurangan

Sederhana untuk dioperasikan oleh •

Masih rentan terhadap virus sehingga

kasir.

dapat merusak data transaksi yang ada



Tampilan software mudah dimengerti.

di dalamnya.



Setiap

Terdapat sistem e-mail di mana data



transaksi

yang

tercatat •

mempunyai back up file.
Sistem secara otomatis mengganti nama

kantor pusat, namun cukup rawan

operator sesuai jadwal shift.



transaksi bisa langsung dikirim ke disebarluaskan ke pihak-pihak yang tidak berkepentingan.

Untuk pencatatan akuntansi, perusahaan masih menggunakan Microsoft Excel dengan kontrol yang masih manual. Pencatatan akuntansi ini dilakukan oleh bagian keuangan setelah menerima data transaksi yang diberikan oleh operator. Dengan seiring berkembangnya bisnis dan membutuhkan sistem yang lebih canggih, maka mereka sedang mengembangkan software tersendiri untuk transaksi di Departemen Produksi
(Café). Software tersebut hanya akan menjadi konsumsi pribadi dan tidak dijual untuk umum. Perusahaan juga menggunakan Dropbox untuk menunjang kegiatan operasional mereka. Dropbox berguna sebagai tempat penyimpanan laporan keuangan.

Laporan yang sudah dibuat oleh operator

Diupload ke dropbox

Manajer

Operasional

Bagian Keuangan (dicek lagi ke database)

Sub Sistem
a.

Siklus Pendapatan
Siklus
Pendapatan

Pendapatan dari Jasa Internet

Pendapatan dari Cafe

Siklus Pendapatan adalah sekumpulan aktivitas bisnis dan informasi yang berhubungan dengan proses operasi perusahaan Platinum Internet Café yang memproduksi barang (makanan dan minuman) dan jasa (persewaan komputer dan internet, percetakan (foto, kertas), scanning, burning, pulsa) dalam penerimaan kas atas barang dan jasa tersebut kepada konsumen.

Management Operation & Supervisor

Permintaan

Management Financial

Sales order entry (KASIR)

Informasi mengenai makanan / minuman yang tersedia

Respon terhadap permintaan Production Cycle Internet

Production cycle cafe

Customer

Customer

Pilih bilik(sales internet)

Order Billing

Nota(Payment) Master file shift 1

Log in

Sales cafe

Backup file Database

Database

Master file shift 2

Master file shift 3

Billing explorer Backup file

Kasir Cafe

Siklus pendapatan Platinum Internet Cafe terbagi menjadi dua, yaitu siklus pendapatan dari persewaan jasa komputer internet dan cafe. Pada siklus pendapatan dari persewaan jasa komputer internet, konsumen datang pada kasir lalu akan diberikan pilihan bilik yang kosong untuk ditempati, setelah itu kasir pada Internet akan mencatat paket internet yang akan dipesan melalui Username dan Password yang berbeda untuk tiap konsumen melalui siklus produksi internet. Kemudian kasir akan memberitahu total biaya yang harus dibayarkan oleh konsumen yang tercatat pada billing explorer. Software secara otomatis mtnghitung total biaya berdasarkan lama pemakaian dengan tarif Rp 100,00 per menit. Transaksi yang dicatat pada billing explorer akan di kontrol oleh pegawai yang berjaga pada tiap shift.
Platinum Internet Cafe membagi jam kerja karyawan menjadi tiga shift yang terdiri dari shift pagi, siang, dan malam. Ketika jadwal tiap shift sudah berakhir, karyawan harus membuat backup data secara manual dalam bentuk Ms. Excel yang nantinya akan digunakan manajer keuangan tiap minggu untuk mencocokkan data dengan kas masuk. Selanjutnya, data tersebut akan tersimpan pada database dan akan dihapus setelah dikoreksi oleh manajer keuangan.
Siklus pendapatan café memiliki kemiripan proses dengan siklus pendapatan dari persewaan komputer internet, namun terdapat kasir tersendiri yang menangani transaksi. Dapat dilihat bahwa database dari kedua departemen masih terpisah dan belum terintegrasi satu sama lain.

SIKLUS PENGELUARAN

ase rch r Pu rde
O

od
Go

s

Go od s

Inventory

Production Department
(Café)

Pu
R
e a rc h cq as u isi e tio n se n ha io rc sit
Pu qui ac Re

Co
Pu py o rc f Or hase de r

Service Department
(Internet etc)

C
Pu op rc y of ha s er e

Or d Purchase Orders

Pu rc h
Or ase de r Supplier

Ordering

Internet Cashier

Café Captain

Purchase Order

Purchase Order

Receiving

Receiving Pur ch a than se M or e 300
, 000

Operational
Manager

Operational
Manager

Purchase Less than 300,000

Receiving Report

Receiving Report

Café
Cashier

Approving General Ledger

Approving

Cash Receiving Report

Internet
Cashier

Warehouse
Department

Cash Disburse ment b.

Siklus Pengeluaran
Siklus Pengeluaran (Disbursement Cycle) Platinum Internet Café yang kami jadikan sebagai objek penelitian masih sederhana. Terdapat dua sistem yang berbeda pada penerapan di setiap departemen, yaitu :


Apabila sediaan pada Departemen Produksi (Café) telah habis, maka departemen tersebut akan memberikan daftar pesanan sediaan kepada Kapten
Internet (receiving) yang kemudian dilaporkan kepada manajer operasional untuk disetujui. Setelah permintaan disetujui, maka uang akan diberikan oleh kasir internet untuk membiayai keperluan pembelian sediaan yang nantinya akan dicatat pada buku besar dalam akun kas. Kemudian departemen akan memberikan daftar pesanan sediaan kepada supplier yang nantinya setelah barang diterima akan dicatat pada akun sediaan.



Sedikit berbeda dengan Departemen Produksi (Café) yang sebelumnya dibahas, Apabila sediaan pada Departemen Jasa (Internet dll) telah habis maka departemen tersebut akan memberikan daftar pesanan kepada Kapten
Café (receiving) apabila total biaya kurang dari Rp 300.000,00 dan kepada manajer operasional terlebih dahulu untuk disetujui apabila total biaya lebih dari Rp 300.000,00. Untuk pengeluaran kurang dari Rp 300.000,00, uang akan langsung diberikan oleh kasir café kepada departemen untuk membiayai keperluan pembelian sediaan yang nantinya akan dicatat pada buku besar dalam akun kas. Sedangkan untuk pengeluaran lebih dari Rp 300.000,00, apabila telah disetujui oleh manajer operasional maka uang akan diberikan oleh departemen pergudangan untuk membeli sediaan yang nantinya juga akan dicatat pada buku besara dalam akun kas. Kemudian departemen akan memberikan daftar pesanan sediaan kepada supplier yang nantinya setelah barang diterima akan dicatat pada akun sediaan.

c.

Sistem Pelaporan Keuangan

Cost of Goods Manufactured

Sales

Production Cycle

Revenue Cycle Cash Receipt

Purchase

Expenditure Cycle

Cash disbursement

General Ledger and Reporting Sytem

Wages and salary expense

Payroll cycle

Budget numbers Budget

Investing activity journal entry

Adjusting entries

Budget Director

Financing activity journal entry Reports

Treasures

Managers

Directors

Controller

Buku besar dan sistem pelaporan Platinum Internet Cafe terdiri dari siklus pendapatan, siklus pengeluaran, siklus produksi, siklus penggajian, dan anggaran dari direktur pusat. Jurnal dari siklus pendapatan adalah penjualan dan penerimaan kas. Jurnal dari siklus pengeluaraan adalah pembelian dan pengeluaran kas. Akun dari siklus produksi adalah biaya pokok produksi. Akun dari siklus penggajian adalah beban gaji dan upah. Laporan keuangan dan buku besar kemudian dilaporkan ke bendahara untuk membuat jurnal untuk aktivitas investasi dan aktivitas keuangan, ke manajer, ke direktur, dan ke pengawas untuk dibuat jurnal penyesuaian.

Aktivitas Pengendalian

Shift 1

Shift 2

Shift 3

Operator 1 (3 orang)

Operator 2 (3

Operator 2 (3 orang)

Master file

Master file

Master file

Di awasi oleh operator 2

Di awasi oleh operator 3

Di awasi oleh operator 1

*Di cocokkan data cash d an non cash yang telah dibuat per shift (dilaksanakan oleh manager operasi dan supervisor)

(Pengendalian Input, Proses & output)
Pengendalian pada Platinum Internet Cafe dilakukan secara self assesement, karena adanya pengendalian bergilir yang terintegrasi dari struktur organisasi yang paling bawah hingga yang paling berwenang (owner) secara berkelanjutan. Karena sistem backup file masih dibuat secara manual, dengan adanya pengendalian yang terintegrasi akan mempersempit celah terjadinya penyimpangan.
Pada tanggal pelaporan, bagian keuangan langsung bisa memastikan dengan tepat dari jumlah cash yang diterima dengan data transaksi pada Ms.Excel. Terkadang, bagian keuangan melakukan inspeksi mendadak yang dilakukan untuk melihat kinerja karyawan.
Dengan begitu, semua lapisan karyawan harus menaati peraturan setiap waktu.
Walaupun sistem yang diterapkan semi manual dalam operasinya, dengan sistem self assesement dan trust yang telah diterapkan sejak enam tahun lalu oleh Platinum
Internet Cafe hingga saat ini, tidak pernah menemukan permasalahan yang berarti atau fraud terhadap sistem operasi dan keuanganya.

Evaluasi Software
Software aplikasi yang digunakan oleh Platinum sudah efektif namun belum efisie n dalam masalah waktu, tetapi sudah ada kemajuan dibanding 4 sampai 5 bulan yang lalu ketika masih menggunakan sistem yang semua masih manual.
Efektif dalam segi penggunaan sistem yang

mudah

digunakan,

user

friendly, akurat, dan otomatis. Kurang efisien dalam segi waktu untuk pelaporan dari atas an dan bawahan ada beberapa yang masih manual, pengecekan oleh manajemen tingkat a tas manual, sistem juga belum terintegrasi ke pusat untuk semua kantor cabang, masingmasing cabang mempunyai sistem keuangan sendirisendiri, sistem juga bisa terkena virus jika keamanannya lengah, selain itu ada juga huma n error yang bisa menyebabkan data hilang.
Dengan menggunakan sistem yang sekarang, informasi dari bawah ke atas sudah valid da n dapat diandalkan. 95% pelaporan dari karyawan ke bandahara benar dan 5% nya human error dan sistem error. Selain itu, ruang untuk melakukan kecurangan juga sempit karena pihakpihak yang berada di manajemen tingkat atas mengetahui semua informasi dan kegiatan y ang dilakukan Platinum

Internet

Café dan manajer operasional mengatakan bahwa untuk melakukan fraud kemungkinann ya kecil karena perlu bekerja sama dengan berbagai pihak baik dari kantor Platinum sendi ri dengan kantor pusat.
Rekomendasi
Berdasarkan berbagai analisis yang telah dilakukan sebelumnya, kelompok kami merekomendasikan untuk melanjutkan pengembangan software baru yang sedang dijalankan demi menunjang kegiatan operasional bisnis ya lebih kompleks seiring dengan perkembangan usaha.

DOKUMENTASI

Foto Interview Kelompok 8 dengan Manajer Operasional Platinum Internet Cafe

DAFTAR PUSTAKA
Romney, Marshall B. dan Paul J. Steinbart. 2011 . Accounting Information System.
United States : Pearson.…...

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...Polytechnic University of the Philippines Sta. Mesa, Manila College of Accountancy and Finance CHAPTER 1: ACCOUNTING INFORMATION SYSTEMS AND THE ACCOUNTANT Submitted By: Angeles, Jireh Nesamiel L. Carullo, Shery Lyn A. Gutierrez, Joe Mar C. Monforte, Roselyn G. Reyes, Edward Angelo A. BSA 3-9 Submittes To: Prof. Leandro Cruz Fua WHAT’S NEW IN ACCOUNTING INFORMATION SYSTEMS? Cloud Computing—Impact for Accountants According to Ron Gill, cloud computing is a way of using business applications over the Internet—such as the way you use the Internet for your bank transactions. Think of cloud computing as a way to increase IT capacity or add capabilities without investing in new infrastructure, training new people, or licensing new software. Mostly, we’re talking about a subscription-based or pay-per-use service that makes IT’s existing capabilities scalable whenever the need exists. Estimates suggest that the fast-growing cloud computing industry will reach $42 billion by 2012. Cloud computing resources may be categorized as data storage, infrastructure and platform, or application software (i.e., business applications such as purchases, HR, sales, etc.). If a firm would like to take advantage of cloud computing, it would most likely need to subscribe to all three of these categories from the service provider. For example, business applications depend on company data that is stored in the database, and data storage depends on the appropriate......

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Accounting Information System

...Accounting Information Systems Accounting Information System Tutorial 3 Answers 5.4 Environmental, institutional, or individual pressures and opportune situations, which are present to some degree in all companies, motivate individuals and companies to engage in fraudulent financial reporting. Fraud prevention and detection require that pressures and opportunities be identified and evaluated in terms of the risks they pose to a company. Adapted from the CMA Examination. a. Identify two company pressures that would increase the likelihood of fraudulent financial reporting.              b. Sudden deceases in revenue or market share Financial pressure from bonus plans that depend on short-term economic performance Intense pressure to meet/exceed earnings expectations or improve reported performance Significant cash flow problems; unusual difficulty collecting receivables or paying payables Heavy losses, high or undiversified risk, high dependence on debt, or unduly restrictive debt covenants Heavy dependence on new or unproven product lines Severe inventory obsolescence or excessive inventory buildup Highly unfavorable economic conditions (inflation, recession) Litigation, especially management vs. shareholders Impending business failure or bankruptcy Problems with regulatory agencies Unusual spikes in interest rates Poor or deteriorating financial position Identify three corporate opportunities that make fraud...

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Accounting Information System

...AC2206A1 Lecturer’s Name : Mr. Marius Benedict Date of Submission : 18th December 2014 TABLE OF CONTENTS | | Pages | Introduction | 3 | Systems Planning | 4 | Context Data Flow Diagram | 8 | Intermediate Data Flow DiagramSystems AnalysisSystems Evaluation And Design Strategies | 910 | * Access | | Purchasing Ready-Made Software Packages | | Outsourcing Contract | | Input Design | | Output Design | | Conclusion | | ACKNOWLEDGEMENT We would like to express our deepest appreciation to all those who provided us the possibility to complete this assignment.  A special gratitude we give to our lecturer for Accounting in information subject, Mr. Marius Benedict, whose contribution in inspiring suggestions, encouragement and helped us to organize our problem based learning. Special thanks to our parents and families for all the support and prays to complete this assignment on time. Last but not least, full of thanks to all our classmates whose are willing to help us out with their abilities. INTRODUCTION Every business or organization needs to evaluate their design operation in order to catch with the current technology. If they did not aware with that, they are facing several problems that may affect their business’s goal especially in gaining the profit. In this case, Hattan is a final year accounting student at UiTM Sabah. During his recent internship program, he decided to help his uncle who has a furniture business in Kota Kinabalu. His uncle......

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Accounting Information System

...Swan’s Supplies is a wholesaler of sporting goods equipment for retailers in a local metropolitan area. The company buys sporting goods equipment direct from manufacturers and then resells them to individual retail stores in the regional area. The raw data in Figure illustrate some of the information required for the company’s purchase order system. As you can see, this information is characteristic of accounting purchase order systems but is not well organized. In fact, because of the repeating groups in the right-most columns, it cannot even be stored in a computer system. [pic] .:. Requirements Store this data in a spreadsheet to make it easy to manipulate. Then perform each of the following tasks in turn: 1. Reorganize the data in first normal form and print your spreadsheet. Why is your data in first normal form? 2. Reorganize the data from part 1 into second normal form and print your spreadsheet. Why is your data in second normal form? 3. Reorganize the data from part 2 into third normal form and print your spreadsheet. Why is your data in third normal form? SOLUTION: The raw data is as follows: | | | | |Purchase | | | | | | | |Customer | |Phone | |...

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