Sistem Informasi Akuntansi

dan Tata Kelola

Accounting Information System

Accounting Information System

 Collects and processes transaction data.
 Disseminates financial information to interested parties.
 Varies widely from business to business.
► Nature of business
► Type of transactions
► Size of business
► Volume of data to be handled
► Informational demands
Accounting Information System

Helps management answer such questions as:

 How much and what kind of debt is outstanding?
 Were our sales higher this period than last?
 What assets do we have?
 What were our cash inflows and outflows?
 Did we make a profit last period?
 Are any of our product lines or divisions operating at a loss?
 Can we safely increase our dividends to shareholders?
 Is our rate of return on net assets increasing?
The Accounting Cycle Summarized

1. Enter the transactions of the period in appropriate journals.

2. Post from the journals to the ledger (or ledgers).
3. Prepare an unadjusted trial balance (trial balance).
4. Prepare adjusting journal entries and post to the ledger(s).
5. Prepare a trial balance after adjusting (adjusted trial balance).
6. Prepare the financial statements from the adjusted trial balance.
7. Prepare closing journal entries and post to the ledger(s).
8. Prepare a trial balance after closing (post-closing trial balance).
9. Prepare reversing entries (optional) and post to the ledger(s).
Accounting as an Information System
Accounting Regulation
• Accounting regulation includes:
• Accounting standard, auditing standard, code of ethics
• Public accountant act, financial service authority regulations, RUU pelaporan
keuangan
• Its purpose is to maintain public confidence and trust in the financial
reporting of companies.
• The regulation should be implemented as part of the information
system
Internal control
• Internal control is the part of accounting information system
• Internal control is defined as the procedures and processes used by a
company to:
• Safeguard its assets.
• Process information accurately.
• Ensure compliance with laws and regulations.
• Accounting regulation requires companies to maintain effective
internal controls over the recording of transactions and the preparing
of financial statements
Objectives of Internal Control
Elements of Internal Control (slide 2 of 2)
Control Environment
Risk Assessment
• All businesses face risks such as changes in customer requirements,
competitive threats, regulatory changes, and changes in economic
factors.
• Management should identify such risks, analyze their significance,
assess their likelihood of occurring, and take any necessary actions to
minimize them.
Internal Control Procedures
Monitoring
• Monitoring the internal control system is used to locate weaknesses
and improve controls.
• Monitoring often includes observing employee behavior and the
accounting system for indicators of control problems.
Warning Signs of Internal Control
Problems
Warning Signs of Internal Control
Problems
Information and Communication
• Information about the control environment, risk assessment, control
procedures, and monitoring is used by management for guiding
operations and ensuring compliance with reporting, legal, and
regulatory requirements.
• Management also used external information to assess events and
conditions that impact decision making and external reporting.
Limitations of Internal Control
• Internal controls can provide only reasonable assurance for
safeguarding assets, processing accurate information, and compliance
with laws and regulations. This is due to the following factors:
• The human element of controls
• Cost-benefit considerations
TATA KELOLA KORPORAT
Organ Utama Korporat
• Organ utama korporasi-korporasi di Indonesia terdiri dari
• Rapat Umum Pemegang Saham (RUPS),
• Dewan Komisaris, dan
• Dewan Direksi.
• Jumlah Komisaris Independen wajib paling kurang 30% (tiga puluh
persen) dari jumlah seluruh anggota Dewan Komisaris [POJK 33/2014]
Organ Pendukung Korporat
• Pada umumnya organ pendukung implementasi GCG meliputi: komite-
komite, baik di bawah pengawasan dan tanggung jawab Dewan
Komisaris (seperti Komite Audit, Komite Nominasi dan Remunerasi
serta Komite Pemantau Risiko, dan lain sebaginya) maupun Dewan
Direksi (seperti Komite Human Capital, Komite Teknologi Informasi,
Komite Kredit, Komite Produk, ALCO, dan lain sebagainya).
• Lalu Corporate Secretary, dan unit kerja yang melaksanakan dan/atau
mengoordinasikan pelaksanaan fungsi pengendalian internal (seperti
kepatuhan/compliance), Manajemen Risiko, Audit Internal, dan Audit
Eksternal.
Komite Audit
• POJK NOMOR 55 /POJK.04/2015
• Komite Audit paling sedikit terdiri dari 3 (tiga) orang anggota yang berasal dari
Komisaris Independen dan Pihak dari luar Emiten atau Perusahaan Publik.
• Komisaris Independen yang juga merangkap sebagai ketua Komite Audit.
• Komite audit bertanggungjawab memonitor pengendalian internal
perusahaan.
Efektifitas Tata Kelola
Perusahaan (Pengendalian
Internal)
Efektifitas Tata Kelola Perusahaan
• Organ tata kelola perusahaan perlu dievaluasi
• Efektifitas tata kelola perusahaan dalam
• Mengendalikan perilaku oportunis manajemen
• Mempengaruhi evaluasi kinerja manajemen
• Mempengaruhi kinerja perusahaan
• Mempengaruhi kemampuan perusahaan menghadapi tantangan eksternal
(persaingan, kesulitan keuangan)