tag:blogger.com,1999:blog-55527259360874194642024-03-18T19:50:27.602-07:00Sistem Informasi Akuntansi (Bab 2)Bab 2Anonymoushttp://www.blogger.com/profile/16117159812763031390noreply@blogger.comBlogger1125tag:blogger.com,1999:blog-5552725936087419464.post-14216925408150731712013-04-26T19:52:00.000-07:002013-04-27T23:25:09.163-07:00BAB 2 METODOLOGI PENGEMBANGAN SISTEM AKUNTANSI<!--[if gte mso 9]><xml>
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<i><span style="color: red; font-family: "Arial","sans-serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB
2</span></i><span style="color: red; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<i><span style="color: red; font-family: "Arial","sans-serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Metodologi Pengembangan Sistem Akuntansi</span></i><span style="color: red; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<i><span style="color: red; font-family: "Georgia","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Metodologi Pengembangan System</span></i><span style="color: red; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="color: red; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Metodologi pengembangan
system adalah langkah-langkah yang dilalu oleh analis system dalam
mengembangkan system informasi . Pengembangan system akuntansi dilaksanakan
melalui tiga tahap utama berikut ini :</span><span style="color: red; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<ol start="1" type="1"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjrZ363i4ictkkPmxp7ddAxH9uDP5x3qkEpSrBbaiBUVP2NcfBrhVs7ex6V8-wzDp_HUoXV8laZOx_zf0oAS07AG30LfgK9NqxMsJkmwt63wzOoYXA4rYD39h-iv5WEZo_3034cHXdULdy9/s1600/Imej1458.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjrZ363i4ictkkPmxp7ddAxH9uDP5x3qkEpSrBbaiBUVP2NcfBrhVs7ex6V8-wzDp_HUoXV8laZOx_zf0oAS07AG30LfgK9NqxMsJkmwt63wzOoYXA4rYD39h-iv5WEZo_3034cHXdULdy9/s200/Imej1458.jpg" width="150" /></a>
<li class="MsoNormal" style="color: red; line-height: normal; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis system ( system
analysis )</span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></li>
<li class="MsoNormal" style="color: red; line-height: normal; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Desain system ( system desain )</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="color: red; line-height: normal; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Implementasi system ( system
implementation )</span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
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<span style="color: red; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis System (system
analysis) </span><span style="color: red; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 4.0pt;">
<span style="color: red; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis system dapat
dibagi menjadi 4 tahap yaitu:</span><span style="color: red; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<ol start="1" type="1"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgeo6N1dXpjHM0HgTHsu5sfzpNBi_9Z88Ox6Grzbkj-3HnNw6COzubIM43ewGEqU1nqvxfSr1rCFN7Cr8FbI9Mw5cnhqz8fn-zh_upaAh46BOddTY_ZHTQ4pPxbkufKOGKFXKx-SRXKvYss/s1600/Imej1451.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a>
<li class="MsoNormal" style="color: red; line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis Pendahuluan<br />
Analisis pendahuluan dilakukan untuk kepentingan
pembuatan </span></li>
<li class="MsoNormal" style="color: red; line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">usulan pelaksanaan analisis system. Dalam anlisis pendahuluan
ini , analisis system mengumpulakan informasi untuk memperoleh gambaran
secara menyeluruh mengenai perusahaan kliaen . Untuk hal ini analisis
system harus membuat work sheet atau chek shet .</span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="color: red; line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Penyusunan usulan
pelaksanaan analis system<br />
Dalam dokumen usulan pelaksaan analisi system ada
beberapa hal yang harus di perhatikan yaitu a.alasan tingkas dan jelas
yang mendasari dilakukannya pengembanga system akuntansi<br />
b. pernyataan khusus tentang persyaratan
kinerjaan yang diharapkan system akuntansi yang di usulkan<br />
c.Batasan luas analisis system yang akan
dilakukan<br />
d.Identifikasi informasi yang kemungkinan
harus dikumpulkan dalam analisis system<br />
e.Identifikasi sumber-sumber pontesial yang
dapat menyediakan informasi yang di perlukan dalam analisis system<br />
f. Daftar peristiwa besar atau titik-titik
penegcekan yang digunakan untuk pengecek perkembangan analisis system yang
dilaksanakan oleh analisis system</span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="color: red; line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Pelaksanaan analisis
system<br />
Langkah yang dilakukan oleh anlisissistem dalam
melaksanakan analisis system :<br />
a. Analisis Laporan yang dihasilkan system
sekarang<br />
b.Menganalisis transaksi<br />
c.Mempelajari catatan pertema <br />
d.Mempelajari catatan terakhir</span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="color: red; line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Sumber informasi dalam
analisis system</span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="color: red; line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teknik pengumpulan informasi
dalam analisis sistem</span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="color: red; line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penyusunanlaporan hasil
analisis sitem</span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
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DESAIN SISTEM <br />
Tahap desain system ini dibagi menjadi limat tahap :<br />
1. Desain system secara garis besar<br />
2. Penyusuan usaha desain sisrem secara garis besar<br />
3.Evaluasi system<br />
4.Penyusanan laporan final desain system secara garis besar<br />
5.Desain system secara rinci</span><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi8FNBOU5WluAmCUJX_4bcCcq-eLeB7kO7X-D06D5NCCrpX10LtGA6ba-bQg6N2aO_TgNK4s1XVUNrm4eltVUEcDqB04-t5pEg6Kj_jHcx0zkKI4Pz0M9EkhaMFBcGpmxHsturyhoRayYTF/s1600/Imej1509.jpg" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi8FNBOU5WluAmCUJX_4bcCcq-eLeB7kO7X-D06D5NCCrpX10LtGA6ba-bQg6N2aO_TgNK4s1XVUNrm4eltVUEcDqB04-t5pEg6Kj_jHcx0zkKI4Pz0M9EkhaMFBcGpmxHsturyhoRayYTF/s320/Imej1509.jpg" width="240" /></a><br />
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6.Penyusunan laporan finak desain system secara rinci<br />
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IMPLEMENTASI SISTEM<br />
1.Persiapan Impletasi system<br />
2.pendidikan dan pelatihan karyawan<br />
3.Konversi system<br />
a.Konversi langsung<br />
b.Konversi paralel<br />
c.Konversi modular<br />
d.Konversi phase-in</span><span style="color: red; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="color: red; font-family: "Times New Roman","serif"; font-size: 12pt;">SISTEM UNTUK
PEMBUATANBAGAN LIAR DATA ( DATA FLOW DIAGRAM )<br />
<br />
SISTEM UNTUK PEMBUATAN BAGAN ALIR DOKUMEN (DOCUMENT FLOWCHART )<br />
Berikut ini adalah symbol-simbol standar dengan maksanya
masing-masing :<br />
1. Dokumen<br />
2.Dokumen dan tembusan<br />
3.Berbagai dokumen<br />
4.Catatan<br />
5.Penghubung pada halaman yang sama<br />
6.Penghubung pada halaman berbeda<br />
7.Kegiatan manual</span><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEicMNVRq7i1yNEIE-NfXgH3-xId_cBrs2IWK4MW_497yXUx_mzSj_Ee8cjdhf87hMPloT7D7x9w2bynz7Utr4mYDLMGtM40EvlE_ERcjt_iEMf4oprtI1CB4PRGTZmiWx1WSbnibBxa_mr_/s1600/cats.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="180" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEicMNVRq7i1yNEIE-NfXgH3-xId_cBrs2IWK4MW_497yXUx_mzSj_Ee8cjdhf87hMPloT7D7x9w2bynz7Utr4mYDLMGtM40EvlE_ERcjt_iEMf4oprtI1CB4PRGTZmiWx1WSbnibBxa_mr_/s200/cats.jpg" width="200" /></a><br />
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8.Keterangan komentar<br />
9.Arsip sementara<br />
10.Arsip permanen<br />
11.on-line computer process<br />
12.Keying ( typing , verifying )</span><br />
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13.Pita magnetic ( magnetic tape )<br />
14.On-line storage<br />
15.Keputusan<br />
16.Garis Alir<br />
17.Persimpangan garis alir<br />
18.Pertemuan garis alir<br />
19.Mulai/berakhir</span><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgeo6N1dXpjHM0HgTHsu5sfzpNBi_9Z88Ox6Grzbkj-3HnNw6COzubIM43ewGEqU1nqvxfSr1rCFN7Cr8FbI9Mw5cnhqz8fn-zh_upaAh46BOddTY_ZHTQ4pPxbkufKOGKFXKx-SRXKvYss/s1600/Imej1451.jpg" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="150" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgeo6N1dXpjHM0HgTHsu5sfzpNBi_9Z88Ox6Grzbkj-3HnNw6COzubIM43ewGEqU1nqvxfSr1rCFN7Cr8FbI9Mw5cnhqz8fn-zh_upaAh46BOddTY_ZHTQ4pPxbkufKOGKFXKx-SRXKvYss/s200/Imej1451.jpg" width="200" /></a><br />
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20.Masukke system<br />
21.keluar ke sisten lain<br />
Manfaat penggunaan bagan alir lebih bermanfaat dibandingkan
dengan uraian tertulis dalam menggambar suatu system :<br />
1. Dengan Gambar sitem yang menyeluruh lebih mudah diperoleh dengan menggunakan
bagan air<br />
2.perubahan system lebih mudah digambarkan dengan menggunakn bagan air<br />
3.kelemahan-kelemahan dalam sitem dan identifikasi bidang-bidang yang
memerlukan perbaikan lebih mudah ditemukan dengan bagan air<br />
4.Dokumen system akuntansi dilakukan dengan menggunakan bagan air<br />
Bahan untuk mebuat bagan alir dokumen ialah :<br />
I.Unit Organisasi Pemakai :<br />
1.Mengisi bukti permintaab dan pengeluaran barang
gudang ( BPPBG ) 3 lembar<br />
2. Meminta Otorisasi dari kepala bagian yang
bersangkutan<br />
3. Menyerahkan 3 lembar BPPBG tersebut ke bagian gudang</span><br />
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4. Menerima barang dari bagian gudang disertai dengan
BPPBG Lembar ke-2<br />
5. Mengarispkan BPPBG lembar ke-3 menurut nomor urutnya<br />
II.Bagian Gudang <br />
III. Bagian Akuntansi</span><span style="color: red; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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