Pemrosesan 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.

Control Objectives and Transaction Cycles Most organizations experience the same types of economic events.

These events generate transactions that may be grouped according to four common cycles of business activity.

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Control Objectives and Transaction Cycles Revenue cycle Expenditure cycle Production cycle Finance cycle 4 – 4

Control Objectives and Transaction Cycles

Customers should be authorized in accordance with management’s criteria.

Prices and terms of goods and services should be authorized in accordance with management’s criteria.

All shipments of goods and services provided should result in a billing to the customer.

Billings to customers should be accurately and promptly classified, summarized, and reported.

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Rekening rekening dalam Siklus Pendapatan

Transaksi Pendapatan

Penjualan Kredit Penerimaan Kas Retur Penj & Pot.

penjualan Pencad.kerugian piutang Penghapusan piut.

Debit Kredit

Piutang Usaha Hrg Pokok Penj Kas Potongan penj.

Retur Penj. & Pot.lain

Kerugian Piutang Cad.ker.piut.

Penjualan Persediaan Piutang Usaha Piutang Usaha Cad.Ker.Piutang

Piutang Usaha

Control Objectives and Transaction Cycles

Vendors should be authorized in accordance with management’s criteria.

Employees should be hired in accordance with management’s criteria.

Access to personnel, payroll, and disbursement records should be permitted only in accordance with management’s criteria.

Compensation rates and payroll deductions should be authorized in accordance with management’s criteria.

Amounts due to vendors should be accurately and promptly classified, summarized, and reported.

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SIFAT SIKLUS PENGELUARAN Siklus Pengeluaran Transaksi Pembelian Transaksi pengeluaran kas

•

pengendalian intern transaksi pembelian

•

Pengujian saldo utang dagang

Debet

•

Persediaan Barang Dagangan

•

Persediaan Bahan Baku

•

Pembelian

•

Biaya Dibayar dimuka

•

Aktiva tetap

•

Aktiva Lain - lain Kredit Debet Utang Dagang Kredit

• •

Kas Potongan

•

Pembelian Retur pembelian Pembelian Pengeluaran kas

Control Objectives and Transaction Cycles

The production plan should be authorized in accordance with management’s criteria.

Cost of goods manufactured should be accurately and promptly classified, summarized, and reported.

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Control Objectives and Transaction Cycles

The amounts and timing of debt transactions should be authorized in accordance with management’s criteria.

Access to cash and securities should be permitted only in accordance with management’s criteria.

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Elemen Pemrosesan Transaksi • Masukan  Dokumen Sumber • Pemrosesan  Jurnal & Register • Penyimpanan  • Keluaran  Buku Besar & Arsip Laporan & Dokumen

Sistim Pengkodean • Cara dimana pola klasifikasi diimplementasikan • Tujuan : – Identifikasi Singkat – Memberi arti kepada data dalam pemrosesan berikutnya

Jenis Kode • Kode Numeris • Kode Alfanumeris Implementasi : – 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.

Components of the Internal Control Process An organization’s internal control process consists of five elements: 1. Control environment 2. Risk assessment 3. Control activities 4. Information and communication 5. Monitoring 4 – 18

Control Environment The

first

component of internal control is the control environment.

Factors included in the control environment are as follows: Integrity and ethical values Commitment to competence 4 – 19

Control Environment Management philosophy and operating style Organizational structure Attention and direction provided by the board of directors and its committees 4 – 20 Manner of assigning authority and responsibility Human resource policies and procedures

Control Environment What are other aspects of human resources and procedures?

Segregation of duties Supervision Job rotation and forced vacation Dual control 4 – 21

4 – 22 Risk Assessment The

second

component of internal control is risk assessment.

Risk assessment is the process of identifying, analyzing, and managing risks that affect the company’s objectives.

4 – 23 Control Activities The

third

component of internal control is control activities.

These include accounting controls designed to provide reasonable assurance that the following control objectives are met:

4 – 24 Control Activities Segregation of duties Design and use of adequate documents and records Access to assets is permitted only in accordance with management’s authorization.

4 – 25 Control Activities Independent checks and reviews are made on the accountability of assets and performance.

Information processing controls are applied to check the proper authorization, accuracy, and completeness of individual transactions.

4 – 26 Information and Communication The fourth component of internal control is information and communication.

Information refers to the organization’s accounting system.

Communication relates to providing a clear understanding regarding all policies and procedures relating to controls.

4 – 27 Information and Communication What is an

audit trail

?

An audit trail is comprised of the documentary evidence of the various control techniques that a transaction was subject to during its processing.

4 – 28 Monitoring The

fifth

component of internal control is monitoring.

It involves the ongoing process of assessing the quality of internal controls over time and taking corrective actions when necessary.

Struktur pengendalian intern Struktur Pengendalian Intern Lingkungan Pengendalian Sistem Akuntansi Prosedur Prosedur Pengendalian

Transaction Processing Controls Transaction processing controls General controls 4 – 30 Application controls

Transaction Processing Controls 4 – 31 The plan of data processing organization General operating procedures Equipment control features Equipment and data-access controls

Transaction Processing Controls Input 4 – 32 Processing Output

Transaction Processing Controls Preventative Detective Corrective 4 – 33

The End

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Komite audit Dari Dewan komisaris Dewan Komisaris Presiden Audit Intern Lainnya Kontroler

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 /Produksi Meliputi 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 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