1

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

Hamzah Ritchi - AIS 3

 Model dan Fungsinya
Model adalah penggambaran/pengkonsepan dari sebuah
kenyataan baik berupa gambar, miniatur dsb.
Pertimbangan:
§ Kenyataan terlalu komplek untuk dipahami, perlu direduksi.
§ Tidak semua bagian kenyataan relevan untuk dijadikan alat
pemecahan masalah
§ Model membuat sistem dapat mudah dimengerti dengan pilihan
bahasa atau pendekatan

Hamzah Ritchi - AIS 4

 Sehingga…
Model Proses Bisnis membantu analis dan
akuntan:
§ Mengorganisasikan sistem yang sangat kompleks
menjadi sebuah bentuk yang dapat dimengerti.
§ Membantu anggota tim baru memahami sistem dan
komponen sistem yang relevan (proses!).
§ Pemahaman tersebut dipakai pemodel/analis utk
dikomunikasikan dengan bahasa tertentu.

Hamzah Ritchi - AIS 5

 Business Process Modeling
§ Perancangan model satu atau lebih proses bisnis
yang ada didalam organisasi, yang mendefinisikan
langkah-langkah operasi dilaksanakan untuk
mencapai tujuan yang diinginkan.
§ Menjelaskan workflow: runtutan suatu operasi dari
pekerjaan seseorang, makanisme, sekelompok
orang, mesin, atau organisasi.
§ Berbagai bentuk dengan tujuan dan tingkatan
berbeda

Hamzah Ritchi - AIS 6

 Many ways of modeling a process …

This

This

Finance ERP Invoice Report Invoice

Department
Enter Check
no
Invoice Invoice Post Invoice
mismatches
Invoice Details Mismatches
Invoice
received posted

Senior Finance Officer

Invoice DB Invoice

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

Hamzah Ritchi - AIS 8

Berbagai Metodologi Pemodelan Proses
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

Hamzah Ritchi - AIS 9

Flowchart
Flowchart
§ Suatu bagan yang menjelaskan keterhubungan berbagai
proses yang berjalan secara berurutan.
§ Awalnya menggunakan metodologi structured
programming
§ Terdapat berbagai variasi flowchart:
– Flowchart Sistem
– Flowchart Dokumen
– Flowchart Program
Kita fokus pada flowchart sistem dan dokumen

Hamzah Ritchi - AIS 12

 Manfaat Flowchart
§ Communication: Flowchart adalah cara terbaik mengkomunikasikan
sistem secara logis
§ Effective analysis: Dengan bantuan flowchart, masalah dapat diatasi
dengan cara yang efektif
§ Proper documentation: Flowchart adalah cara mendokumentasikan
sistem dengan sangat baik dalam berbagai bidang
§ Efficient Coding: Flowchart merupakan sebuah blueprint dari sebuah
system atau program
§ Proper Debugging: Flowchart sangat membantu dalam pencarian bug
dalam suatu sistem
§ Efficient Program Maintenance: Dengan bantuan flowchart program
dapat dimaintenance lebih efisien.

Hamzah Ritchi - AIS 13

 Flowchart Sistem
§ Representasi yang menggambarkan hubungan :
– proses informasi (aktifitas, alur logis, input, output, dan
penyimpanan) dan
– proses operasi (entitas, alur fisik, dan aktifitas operasi)
Dalam lingkungan yang manual dan berbasis komputer
§ Menggambarkan siapa, bagaimana, apa, dan
dimana proses operasi dan informasi dikerjakan.
§ Ingat: Flowchart menjabarkan sistem dalam
bentuk kronologis

Hamzah Ritchi - AIS 14

Input/Output Flowchart Sistem

Manual
Document
keying

Multiple
document card

Input/output;
journal/ledger display

Hamzah Ritchi - AIS 15

Proses Flowchart Sistem
Computer/Manual
Processing

Manual Processing

Predefined Process

Offline Process

Hamzah Ritchi - AIS 16

Penyimpanan Flowchart Sistem

Magnetic file
disk

Magnetic On-line
tape Storage

diskete Punched Tape

Hamzah Ritchi - AIS 17

Simbol lain-lain-& many more
Document or
procesing flow
Annotation
Data or
information
flow Transmittal
Tape-Batch
Communicati Control
on link

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

System Flowchart Showing Document and Operational

Activities Hamzah Ritchi - AIS 20
 Sales Department Credit Department Warehouse Shipping Department

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

§ Gambaran lebih rinci dari simbol proses pada

flowchart simbol
§ Menjelaskan apa yang dilakukan oleh komputer
untuk mengerjakan sebuah transaksi
§ Menggambarkan secara rinci langkah pemrosesan
program komputer
§ Digambarkan dari atas ke bawah

Hamzah Ritchi - AIS 22

Simbol Flowchart Program
decisions

Predefined
process

Terminal

Preparation

Hamzah Ritchi - AIS 23

 start

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

Hamzah Ritchi - AIS 25

26
Why is BPMN Important?
§ BPMN provides a common notation so that
the people related to the processes can
express them graphically in a clear,
standardized and complete manner
§ BPMN enables not only the standardization of
the processes within the organization, but also
expands the field of action for them to be
shared and understood by different business
partners
§ A goal for the development of BPMN is for the
notation to be simple and adoptable by
business analysts
§ Romi Satria Wahono, 2010

Hamzah Ritchi - AIS

 BPMN Main

Connections Swimlanes

Pool
Message Association

Lane
Flow

Flow Objects Artifacts

Text Annotation
Gateway
Activity

Event Data Group

Object

Hamzah Ritchi - AIS 27

 The Core Elements of a Process
§ Activities
– active elements (e.g. ‘enter sales order’)
– time-consuming, resource-demanding
– state-changing

§ Events
– passive elements (e.g. ‘sales order has been
entered’)
– represent conditions / circumstances
– atomic, instantaneous

28 Hamzah Ritchi - AIS

The Core Elements of a Process
§ Business Objects (or Data)
– the organizational artifacts that undergo state
changes
– physical or electronic information
– examples:
§ sales order, digital object, consulting proposal

§ Actors (or Resources)

– the entities performing process activities and
generating events
– human and systems
– examples:
§ financial officer, warehouse clerk
§ ERP, CRM, SAP, application X…

Hamzah Ritchi - AIS

29
Order Management Process in BPMN
First Try

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

Hamzah Ritchi - AIS 32

 BPMN Exercise:
Simplified Insurance Claim Registration

When a claim is received, it is first checked whether the claimant has a

valid insurance policy. If not, the claimant is informed that the claim is
rejected due to an invalid policy.
Otherwise, the severity of the claim is evaluated. Based on the
outcome (simple or complex claims), relevant forms are sent to the
claimant. Once the forms are returned, they are checked for
completeness.
If the forms are complete, the claim is registered in the Claims
Management system and the evaluation of the claim may start.
Otherwise, the claimant is asked to update the forms. Upon reception
of the updated forms, they are checked again.

Hamzah Ritchi - AIS 33

 Resource Modelling in BPMN
§ In BPMN, resource classes are captured using:
– Pools – independent organizational entities, e.g.
§ Customer, Supplier, East-Tallinn Hospital, Tartu Clinic
– Lanes – resource classes in the same
organizational space and sharing common
systems
§ Sales Department, Marketing Department
§ Clerk, Manager, Engineer

Hamzah Ritchi - AIS 34

Order Management Process with Pools
Customer

Place
Make
purchase
payment
order

Invoice

Order Rejection Notification Shipment notification

Purchase Order confirmation

order notification Send invoice

Confirm order
Supplier

Check stock
Ship goods
availability

Reject order

Hamzah Ritchi - AIS 35

 BPMN Exercise: Lanes, Pools

§ Claims Handling process at a car insurer

A customer submits a claim by sending in relevant
documentation. The Customer Service department checks
the documents for completeness and registers the claim.
The Claims Handling department picks up the claim and first
checks the insurance policy. Then, an assessment is
performed. If the assessment is positive, a garage is phoned
to authorise the repairs and the payment is scheduled (in
this order). In any case (whether the outcome is positive or
negative), an e-mail is sent to the customer to notify the
outcome.

Hamzah Ritchi - AIS 36

 How do we combine these?
1. What needs be done and when? - Control flow
2. What do we need to work on? – Data
3. Who’s doing the work? - Resources (human &
systems)

Finance ERP Invoice Report Invoice

Department
Enter Check
no
Invoice Invoice Post Invoice
mismatches
Invoice Details Mismatches
Invoice
received posted

Invoice DB Invoice
Senior Finance Officer
mismatch Block
exists Invoice
Invoice
blocked

Hamzah Ritchi - AIS 37

Payroll Business Process Diagram
Example

Hamzah Ritchi - AIS 38

 Data Flow Diagram

§ Data flow diagram (DFD) – sebuah proses yang

menggambarkan arus data melalui sistem dan
pekerjaan atau pemrosesan yang dilakukan oleh
sistem.
DFDs berkembang menjadi alat perancangan dan
analisis yang populer

Hamzah Ritchi - AIS 39

 DFD

Simple
Data Flow
Diagram

Hamzah Ritchi - AIS 40

 Process Concepts

Proses – pekerjaan
yang dilakukan oleh
sistem sebagai respon
atas arus data yang
masuk atau kondisi

Hamzah Ritchi - AIS 41

Decomposition Diagrams

Decomposition
diagram –
Sebuah alat
untuk
menggambarka
n dekomposisi
sebuah sistem.

Hamzah Ritchi - AIS 42

Common Process
Errors on DFDs

Hamzah Ritchi - AIS 43

 Data Flows & Control Flows

Data flow – data yang dimasukkan

atau dikeluarkan dari sebuah proses.
– Data flow dapat juga digunakan untuk
menggambarkan aktifitas membuat,
membaca, menghapus, atau
mengupdate data di file atau database.
Composite data flow – a data flow
that consists of other data flows.
Control flow – a condition or nondata
event that triggers a process.
– Used sparingly on DFDs.
Hamzah Ritchi - AIS 44
Data Flow Packet Concept

Hamzah Ritchi - AIS 45

 Composite and
Elementary Data
Flows

Hamzah Ritchi - AIS 46

Data Flows to and
from Data Stores

Hamzah Ritchi - AIS 47

Illegal Data
Flows

Hamzah Ritchi - AIS 48

 Key Definition

§ Balancing adalah suatu tindakan untuk

memastikan bahwa informasi yang
ditampilkan di satu level DFD secara akurat
tergambar di level DFD selanjutnya.

Hamzah Ritchi - AIS 49

Relationship among Levels of DFDs
Context diagram

Level 0 diagram

Level 1 diagram

Level 2 diagram

Hamzah Ritchi - AIS 50

 Context Diagram

§ First DFD in every business process

§ Shows the context into which the business
process fits
§ Shows the overall business process as just
one process (process 0)
§ Shows all the external entities that receive
information from or contribute information to
the system
Hamzah Ritchi - AIS 51
 Level 0 Diagram

§ Shows all the major processes that comprise

the overall system – the internal components
of process 0
§ Shows how the major processes are
interrelated by data flows
§ Shows external entities and the major
processes with which they interact
§ Adds data stores
Hamzah Ritchi - AIS 52
 Level 1 Diagrams

§ Generally, one level 1 diagram is created for every

major process on the level 0 diagram
§ Shows all the internal processes that comprise a
single process on the level 0 diagram
§ Shows how information moves from and to each of
these processes
§ If a parent process is decomposed into, for example,
three child processes, these three child processes
wholly and completely make up the parent process
Hamzah Ritchi - AIS 53
 Level 2 Diagrams

§ Shows all processes that comprise a single process

on the level 1 diagram
§ Shows how information moves from and to each of
these processes
§ Level 2 diagrams may not be needed for all level 1
processes
§ Correctly numbering each process helps the user
understand where the process fits into the overall
system

Hamzah Ritchi - AIS 54

 Diverging and Converging Data Flows

Diverging data flow – a data flow that splits into multiple

data flows.
– Indicates data that starts out naturally as one flow, but is routed
to different destinations.
– Also useful to indicate multiple copies of the same output going
to different destinations.

Converging data flow – the merger of multiple data flows

into a single packet.
– Indicates data from multiple sources that can (must) come
together as a single packet for subsequent processing.

Hamzah Ritchi - AIS 55

Diverging & Converging Data Flow

Hamzah Ritchi - AIS 56

 External Agents
External agent – an outside person, organization unit,
system, or organization that interacts with a system. Also
called an external entity.
– External agents define the boundary or scope of a system
being modeled.
– As scope changes, external agents can become processes, and
vice versa.
– Almost always one of the following:
§ Office, department, division.
§ An external organization or agency.
§ Another business or another information system.
§ One of your system
s end-users or managers
– Named with descriptive, singular noun

Hamzah Ritchi - AIS 57

 Data Stores
Data store – data tersimpan yang dimaksudkan untuk suatu
penggunaan.
– Frequently implemented as a file or database.
– A data store is
data at rest compared to a data flow that is
data in
motion.
– Almost always one of the following:
§ Persons (or groups of persons)
§ Places
§ Objects
§ Events (about which data is captured)
§ Concepts (about which data is important)
– Data stores depicted on a DFD store
all instances of data entities
(depicted on an ERD)
– Named with plural noun

Hamzah Ritchi - AIS 58

Hamzah Ritchi - AIS 59
 Flowcharts vs DFDs
§ Now that we
ve examined both flowcharts and
DFDs, it may be useful to discuss the differences
again.
§ DFDs place a heavy emphasis on the logical
aspects of a system.
§ Flowcharts place more emphasis on the physical
characteristics of the system.
§ An example may be useful.

Hamzah Ritchi - AIS 60

 Differences Between DFDs & Flowcharts

§ Processes on DFDs can operate in parallel (at-the-same-

time)
– Processes on flowcharts execute one at a time

§ DFDs show the flow of data through a system

– Flowcharts show the flow of control (sequence and transfer of
control)

§ Processes on a DFD can have dramatically different timing

(daily, weekly, on demand)
– Processes on flowcharts are part of a single program with
consistent timing

Hamzah Ritchi - AIS 61

 FLOWCHARTS VS. DFDs
§ EXAMPLE: Kantor akademik di suatu perguruan tinggi
menerima kertas formulir pendaftaran dari
mahasiswa.Mereka mengurutkannya secara alpabetik dan
mengupdate file catatan mahasiswa untuk menunjukkan
kelas baru. Kemudian mereka menyiapkan daftar kelas dari
data yang sama.Formulir pendaftaran yang diurutkan
tersebut dilimpahkan ke bagian keuangan untuk tujuan
penagihan.Daftar kelas kemudian dikirim lewat pos ke
anggota fakultas.

Hamzah Ritchi - AIS 62

Students Here
s a DFD
that goes with
Enrollment
Forms
the story.

1.0
Update Student
Student Records
Records
Enrollment
Forms

2.0
Prepare Bursar
Enrollment
Class Lists
Forms

Class
Lists

Faculty
Hamzah Ritchi - AIS 63
 Registrar
s Office

Students Enrollment
Students Sort
Forms Forms
Enrollment
Forms

1.0 Update Sorted

Update Student A Enrollment
Student
Student Records Records Forms
Records
Enrollment
Forms Sorted Prepare
Enrollment Class
2.0 Forms Lists
Prepare Bursar
Class Lists Enrollment Here
s a
Forms Sorted
Class
flowchart Class
Enrollment
Lists that goes Lists
Forms

Faculty
with the
story Faculty Bursar
Hamzah Ritchi - AIS 64
 FLOWCHARTS VS. DFDs

§ Sekarang kita rubah ceritanya dimana mahasiswa

memasukan data mereka online. Kantor akademik
mengirim file data pendaftaran berjenis pita
magnetik ke bagian keuangan dan
melanjutkannya mengirim daftar kelas ke fakultas.

Hamzah Ritchi - AIS 65

Flowchart vs
DFD Here
s the
Original DFD
Students Students revised DFD.
How has it
Enrollment
Forms
Enrollment
Data
changed?

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 Registrar
s Office
DFD Registrar
s Office

Enrollment Students Enrollment

Student Sort Data
Forms Forms
s

Update
Update Sorted Enrollment
A Student
Student Enrollment Data
Records
Records Forms

Sorted Prepare Bursar

Enrollment Prepare
Class Student
Forms Class
Lists
Records Lists

Sorted
Class
Lists
Enrollment Here
s 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.

Hamzah Ritchi - AIS 68

 Latihan 1

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.

Hamzah Ritchi - AIS 69

 Latihan 2
Dengan menggunakan order pembelian pelanggan sebagai
otorisasi, bagian penginputan data menyiapkan enam lembar
dokumen tagihan yang sudah dinomori. Lembar ketujuh dibuat
apabila terdapat order khusus.
Setelah disiapkan, bagian input order tadi mengirim lembar
kelima ke departemen kredit untuk persetujuan kredit dan
lembar keenam ke pelanggan sebagai tanda konfirmasi;
lembar-lembar lainnya didokumenkan untuk sementara.
Setelah kredit disetujui, departemen kredit mengembalikan
lembar kelima ke bagian input order, dimana kemudian
didokumenkan berdasarkan nomor. Disaat yang sama, lembar 1
dan 2 dikirim ke departemen penagihan, lembar 3 ke gudang,
dan lembar 4 ke departemen pengiriman. Lembar ketujuh
disiapkan ke departemen produksi.
Hamzah Ritchi - AIS 70
 Latihan 3
§ Mustaine Pet (MP) berusaha dibidang toko supply hewan di banyak
lokasi seputar Kabupaten Purwakarta. Perusahaan tersebut berpusat di
Sadang. Dalam transaksi penjualannya, perusahaan menerima
pembayaran berupa kas dan Mustaine Charge Card (MCC). Penagihan
dan fungsi treasury MCC berlokasi di kantor pusat.
Di setiap toko, seorang pelanggan menunjukkan item yang akan dibeli
dan menyiapkan kas atau sebuah MCC. Petugas penjualan kemudian
menyiapkan slip MCC dan selanjutnya, seluruh data penjualan, kas dan
charge nya, dimasukkan ke dalam register kas. Setiap akhir shift, si
petugas memindahkan slip MCC ke kasir toko (kas yang dipegang
disini mohon diabaikan). Kasir toko menumpuk slip MCC tersebut dan
mengirimnya tumpukannya ke bagian penerimaan kas di Sadang
setiap jam 5 sore tiap hari.
Hamzah Ritchi - AIS 71
 Latihan 3 – cont.
Saat tiap penjualan dientri oleh petugas penjualan, sistem informasi
akuntansi pusat MCC menangkap data penjualan tersebut dan
menyimpannya dalam sebuah
file transaksi penjualan
. Tiap malamnya,
sistem memprint laporan penjualan yang merangkum data transaksi
penjualan tiap kantor. Pada pagi berikutnya, laporan penjualan tersebut
dikirim ke bagian penerimaan kas , dimana sejumlah slip MCC untuk tiap
tokok direkonsiliasi ke baris laporan penjualan yang menjumlahkan
penjualan MCC untuk toko itu. Slip-slip MCC kemudian dikirim ke divisi TI
Mustaine, dimana petugas penyiapan data memindai (scan) slip MCC tadi
untuk mencatat data charge ke
file data penjualan kredit
. Pada jam 9 tiap
sore file data penjualan kredit tadi dikirim ke ruang komputer, dimana file
tersebut digunakan untuk mencatat data master Piutang. Tiap bulannya,
komputer menyiapkan laporan tagihan pelanggan yang merangkum
charge MCC, dan mengirimnya ke para pelanggan.

Hamzah Ritchi - AIS 72

 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

Hamzah Ritchi - AIS 73