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  • Overview Sistem Informasi Akuntansi & Manajemen: Minggu 1

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    akmal muzamar
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    This document provides an overview of accounting information systems and management (AISM). It discusses that AISM collects, records, stores, and processes data to produce information and reports for management decision making. The goals of AISM include supporting day-to-day operations through transaction processing, supporting internal decision making through trend analysis and quantitative/qualitative data, and helping fulfill the stewardship role. Reasons for studying AISM include their close relation to auditing and management accounting, as well as their increased complexity due to new technologies. AISM have subsystems including finance, sales, production, purchasing, human resources, and research and development. They can add value through automation, organizational learning, and supporting business strategy.

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    Overview SIAM

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    This document provides an overview of accounting information systems and management (AISM). It discusses that AISM collects, records, stores, and processes data to produce information and reports for management decision making. The goals of AISM include supporting day-to-day operations through transaction processing, supporting internal decision making through trend analysis and quantitative/qualitative data, and helping fulfill the stewardship role. Reasons for studying AISM include their close relation to auditing and management accounting, as well as their increased complexity due to new technologies. AISM have subsystems including finance, sales, production, purchasing, human resources, and research and development. They can add value through automation, organizational learning, and supporting business strategy.

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    10 views9 pages

    Overview Sistem Informasi Akuntansi & Manajemen: Minggu 1

    Uploaded by

    akmal muzamar
    This document provides an overview of accounting information systems and management (AISM). It discusses that AISM collects, records, stores, and processes data to produce information and reports for management decision making. The goals of AISM include supporting day-to-day operations through transaction processing, supporting internal decision making through trend analysis and quantitative/qualitative data, and helping fulfill the stewardship role. Reasons for studying AISM include their close relation to auditing and management accounting, as well as their increased complexity due to new technologies. AISM have subsystems including finance, sales, production, purchasing, human resources, and research and development. They can add value through automation, organizational learning, and supporting business strategy.

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    of 9

    Minggu 1

    Overview Sistem Informasi Akuntansi &


    Manajemen
    WHAT IS AN AISM ?
    An AIS is a system that collects, records,
    stores, and processes data to produce
    information & reports for management.
    The decision makers.
    AISM could be :
    ◦ An advanced technology; or
    ◦ A simple paper-and-pencil system; or
    ◦ Something in between.
    Tujuan dirancangnya SIAM
    Support day-to-day operations
    ◦ Transaction processing
    Support Internal Decision-Making
    ◦ Trend Analyses
    ◦ Quantitative & Qualitative Data
    ◦ Non-transactional sources
    Help fulfill Stewardship Role
    Reasons for Studying Accounting
    Information Systems
    AISM has a close relation with other subject,
    such as auditing & management accounting
    Modern-day AISM are complex because of
    new technologies
    Komponen SIAM
    Orang Perangkat keras

    Prosedur & instruksi Perangkat lunak

    Data & informasi Pengendalian & keamanan


    AISM Subsystem
    Finance

    Sales/ Production
    Cash inflow

    AISM

    HRD/Payroll Purchasing/
    cash outflow
    Research &
    Development
    SIA & Value added for organization

    AISM
    Valuing SIA
    SIA for automatication:

    SIA for organization learning:

    SIA for supporting strategy: dong things


    Latihan
    1. Wallmart vs Tesco (Romney, Kasus 1.6, hal 22)
    2. United service automotive association (Romney,
    Kasus 1.3, hal 20)
    3. Baca Jurnal Riset Akuntansi Terpadu Vol.9 No.1, April
    2016 Hal. 120-137 (Verni Juwita, 2016)
     Apa riset tindak lanjut yang bisa dilakukan?
     Bagaimana metode risetnya?

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