Ais4 5
Ais4 5
Ais4 5
Accounting Information
System
Business Process Modeling
(B1A331)
Timetable
Wk1 Course Introduction
Wk2 AIS Scope and definition
Wk3 Business Process : Overview
Wk4 Business Process Modeling
Wk5 Business Process Modeling – Continue
Wk6 Internal Control
Wk7 Computer-based Internal Control
Wk8 Revenue Cycle
Wk9 Expenditure Cycle
Wk10 Production Cycle
Wk11 Payroll Cycle
Wk12 Reporting Cycle
Wk13 Integrating the view
Wk14 AIS Development and Design and
Hamzah Ritchiother
- AIS topics 2
Learning Objectives
§ Menjelaskan pengertian model
§ Memahami manfaat pemodelan proses bisnis
§ Membedakan berbagai jenis metodologi
pemodelan proses bisnis dalam sistem informasi
akuntansi
§ Menjelaskan perbedaan flowchart vs DFD
§ Menggambar pemodelan proses bisnis dengan
Data Flow Diagram
This
This
mismatch Block
Or This
exists Invoice
Invoice
blocked
Hamzah Ritchi - AIS 7
BPM
Berbagai Metodologi Pemodelan
Berorientasi Proses
§ Flowchart
§ Data Flow Diagram
§ BPMN, etc
Berorientasi Data
§ REA dan ERD
§ Information Engineering, etc
Berorientasi Obyek
§ UML – Class Diagram
§ UML – Activity Diagram
§ UML – Use Case Diagram, etc
Manual
Document
keying
Multiple
document card
Input/output;
journal/ledger display
Manual Processing
Predefined Process
Offline Process
Magnetic file
disk
Magnetic On-line
tape Storage
Goods
On page Shipment
connector
Off page
connector
Hamzah Ritchi - AIS 18
Flowchart Dokumen
§ Menggambarkan arus dokumen antara unit-unit
organisasi.
§ Sering digunakan auditor dalam menilai memadainya
sebuah pengendalian internal klien
§ Digunakan terutama untuk menjelaskan sistem
manual
§ Dalam prakteknya, flowchart sistem bergabung
dengan flowchart dokumen yang memberikan
pemahaman pada level organisasi
§ Simbol yang digunakan sama, hanya bedanya terletak
pada penggunaan kolom penyekat sebagai simbol
unit organisasional
Hamzah Ritchi - AIS 19
Sales Department Computer Operations Department Warehouse Shipping Department
Sales A
Customer Edit and Credit file Order1
Credit Check
Sales
Customer Order 3
Order Picks Stock Sales
Sales Records Order2
Goods
Orders
AR File
Terminal
Update Sales Ships
Program Order1 Goods
Inventory Sales
Customer Order2
Order Sales
Order3
A
N N
Sales
Sales
Order1
Order 3
Sales
Order2
Sales
Order1
Customer
Sales A
Customer
Order #1 Sales
Order2
Customer
Checks Sales
Order Credit
Credit Order 4
Records
Picks Stock Sales
Prepare Goods Records Order3
Sales
Orders Signed Sales
Order #1
Customer Sales Ships
Order Order2
Sales Goods
Order
Sales#1
Sales
Order #1
OrderSales
#1 Sales
Order #1 Order 4
Sales
Signed Sales
N Order #1
Order3
Sales
Order2 N
Distribute
SO and
File A
Customer
Order Sales Customer
Signed Sales
Order #1 Order 4
Sales Document Flowchart Showing
Order3 Areas of Activity
Sales
N
Order2 Hamzah Ritchi - AIS 21
Flowchart Program
Predefined
process
Terminal
Preparation
Flowchart Baca
Transaksi
Program
Baca File Tidak
A/R
Master
Jumlah A/R>
Limit Kredit?
Tambahkan
kredit baru
Update ke file
A/R Master
tutup
Hamzah Ritchi - AIS 24
Business Process Modeling Notation
§ Business Process Modeling Notation (BPMN) is a
graphic notation that describes the logic of the
steps in a Business Process
§ Developed by OMG (Object Management Group)
§ Standardized format, typically consists of these
notations
Connections Swimlanes
Pool
Message Association
Lane
Flow
§ Events
– passive elements (e.g. ‘sales order has been
entered’)
– represent conditions / circumstances
– atomic, instantaneous
Reject order
Check stock
Send invoice
availability
Confirm order
Ship goods
A little bit more on Gateways …
§ Exclusive Decision / Merge
– Indicates locations within a business process
where the sequence flow can take two or more
alternative paths.
– Only one of the paths can be taken.
– Depicted by a diamond shape that may contain
a marker that is shaped like an “X”.
§ Parallel Fork / Join
– Provide a mechanism to synchronize parallel flow
and to create parallel flow.
– Depicted by a diamond shape that must contain
a marker that is shaped like a plus sign.
Revised Order Management Process
Reject order
Check stock
Send invoice
availability
Confirm order
Ship goods
Place
Make
purchase
payment
order
Invoice
Confirm order
Supplier
Check stock
Ship goods
availability
Reject order
Invoice DB Invoice
Senior Finance Officer
mismatch Block
exists Invoice
Invoice
blocked
Simple
Data Flow
Diagram
Proses – pekerjaan
yang dilakukan oleh
sistem sebagai respon
atas arus data yang
masuk atau kondisi
Decomposition
diagram –
Sebuah alat
untuk
menggambarka
n dekomposisi
sebuah sistem.
Level 0 diagram
Level 1 diagram
Level 2 diagram
1.0
Update Student
Student Records
Records
Enrollment
Forms
2.0
Prepare Bursar
Enrollment
Class Lists
Forms
Class
Lists
Faculty
Hamzah Ritchi - AIS 63
Registrars Office
Students Enrollment
Students Sort
Forms Forms
Enrollment
Forms
Faculty
with the
story Faculty Bursar
Hamzah Ritchi - AIS 64
FLOWCHARTS VS. DFDs
1.0 1.0
Update Student Update Student
Student Records Student Records
Records Records
Enrollment Enrollment
Forms Data
2.0 2.0
Prepare Bursar Prepare Bursar
Enrollment Enrollment
Class Lists Forms Class Lists Data
Class Class
Lists Lists
Faculty Faculty
Hamzah Ritchi - AIS 66
Flowchart vs Registrars Office
DFD Registrars Office
Update
Update Sorted Enrollment
A Student
Student Enrollment Data
Records
Records Forms
Sorted
Class
Lists
Enrollment Heres the revised Class
Lists
Forms
flowchart. How has it
Original changed?
Flowchart Faculty Bursar
Hamzah Ritchi - AIS Faculty
67
FLOWCHARTS VS. DFDs
§ Moral of the story: Changes in the physical
characteristics of the process do affect the
flowchart but have little or no impact on the DFD.
§ The DFD focuses more on the logic.
§ When deciding which tool to employ, consider
the information needs of those who will view it.
Setiap akhir hari kerja, bagian A/R menyiapkan kontrol total yang
menunjukkan jumlah total yang didebit ke berbagai rekening A/R
bagi petugas buku besar. Secara terpisah, petugas billing
menjumlah seluruh penjualan kredit sepanjang hari dan
menyiapkan voucher jurnal, yang dikirim kepada petugas buku
besar.
Petugas buku besar kemudian membandingkan jumlah yang
ditunjukkan pada kontrol total dengan yang ditunjukkan voucer
jurnal dan menyandingkan jumlah kontrol total dengan jumlah
voucer jurnal. Kemudian sebuah jurnal dibuat pada jurnal
penjualan. Akhirnya, voucher jurnal tersebut disimpan
berdasarkan nomor dokumen.
Buatlah bagan alur untuk prosedur di atas.