Pemrosesan Transaksi

Pemrosesan TransaksiPemrosesan TransaksiPemrosesan TransaksiPemrosesan 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.

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Control Objectivesand Transaction Cycles

Most organizations experience theMost organizations experience thesame types of economic events.same types of economic events.

These events generate transactions thatThese events generate transactions thatmay be grouped according to fourmay be grouped according to four

common cycles of business activity.common cycles of business activity.

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Control Objectivesand Transaction Cycles

ProductionProductioncyclecycle

FinanceFinancecyclecycle

ExpenditureExpenditurecyclecycle

RevenueRevenuecyclecycle

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Control Objectivesand Transaction Cycles

Customers should be authorized in accordanceCustomers should be authorized in accordancewith management’s criteria.with management’s criteria.

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

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

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

Rekening rekening dalam Siklus Pendapatan

Transaksi Pendapatan

Debit Kredit

Penjualan Kredit Piutang UsahaHrg Pokok Penj

PenjualanPersediaan

Penerimaan Kas KasPotongan penj.

Piutang Usaha

Retur Penj & Pot.penjualan

Retur Penj. & Pot.lain

Piutang Usaha

Pencad.kerugian piutang

Kerugian Piutang

Cad.Ker.Piutang

Penghapusan piut. Cad.ker.piut. Piutang Usaha

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Control Objectivesand Transaction Cycles

Vendors should be authorized in accordanceVendors should be authorized in accordancewith management’s criteria.with management’s criteria.

Employees should be hired in accordanceEmployees should be hired in accordancewith management’s criteria.with management’s criteria.

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

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

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

SIFAT SIKLUS PENGELUARAN

Siklus Pengeluaran

Transaksi pengeluaran kasTransaksi Pembelian

• pengendalian intern transaksi pembelian

• Pengujian saldo utang dagang

Debet Kredit Debet Kredit

• Persediaan Barang Dagangan

• Persediaan Bahan Baku

• Pembelian

• Biaya Dibayar dimuka

• Aktiva tetap

• Aktiva Lain - lain

• Kas• Potongan Pembelian• Retur pembelian

Utang Dagang

Pembelian Pengeluaran kas

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Control Objectivesand Transaction Cycles

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

Cost of goods manufactured should beCost of goods manufactured should beaccurately and promptly classified,accurately and promptly classified,

summarized, and reported.summarized, and reported.

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Control Objectivesand Transaction Cycles

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

The amounts and timing of debt transactionsThe amounts and timing of debt transactionsshould be authorized in accordance withshould be authorized in accordance with

management’s criteria.management’s criteria.

Elemen Pemrosesan Transaksi

• Masukan Dokumen Sumber• Pemrosesan Jurnal & Register• Penyimpanan Buku Besar &

Arsip• Keluaran Laporan & Dokumen

Sistim Pengkodean• Cara dimana pola klasifikasi

diimplementasikan• Tujuan :

– Identifikasi Singkat– Memberi arti kepada data dalam

pemrosesan berikutnya

Jenis Kode• Kode Numeris• Kode AlfanumerisImplementasi :

– 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.

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Components of the Internal

Control ProcessAn organization’s internal controlAn organization’s internal controlprocess consists of five elements:process consists of five elements:

1. Control environment1. Control environment2. Risk assessment2. Risk assessment3. Control activities3. Control activities4. Information and communication4. Information and communication5. Monitoring5. Monitoring

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Control EnvironmentThe The first first component of internalcomponent of internal

control is the control environment.control is the control environment.

Factors included in the controlFactors included in the controlenvironment are as follows:environment are as follows:

Integrity and ethical valuesIntegrity and ethical values

Commitment to competenceCommitment to competence

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Control Environment

Organizational structureOrganizational structure

Attention and direction provided by theAttention and direction provided by theboard of directors and its committeesboard of directors and its committees

Manner of assigning authority and responsibilityManner of assigning authority and responsibility

Human resource policies and proceduresHuman resource policies and procedures

Management philosophy and operating styleManagement philosophy and operating style

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Control Environment

Segregation of dutiesSegregation of duties

SupervisionSupervision

Job rotation and forced vacationJob rotation and forced vacation

Dual controlDual control

What are other aspects of humanWhat are other aspects of humanresources and procedures?resources and procedures?

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Risk Assessment

Risk assessment is the process ofRisk assessment is the process ofidentifying, analyzing, and managingidentifying, analyzing, and managing

risks that affect the company’s objectives.risks that affect the company’s objectives.

The The secondsecond component of internal component of internalcontrol is risk assessment.control is risk assessment.

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Control Activities

These include accounting controls designedThese include accounting controls designedto provide reasonable assurance that theto provide reasonable assurance that the

following control objectives are met:following control objectives are met:

The The third third component of internalcomponent of internalcontrol is control activities.control is control activities.

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Control ActivitiesSegregation of dutiesSegregation of duties

Design and use of adequateDesign and use of adequatedocuments and recordsdocuments and records

Access to assets is permitted only inAccess to assets is permitted only inaccordance with management’s authorization.accordance with management’s authorization.

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Control ActivitiesIndependent checks and reviews are madeIndependent checks and reviews are made

on the accountability of assets and performance.on the accountability of assets and performance.

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

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Information and Communication

The The fourthfourth component of internal control component of internal controlis information and communication.is information and communication.

InformationInformation refers to the refers to theorganization’s accounting system.organization’s accounting system.

CommunicationCommunication relates to providing a clear relates to providing a clearunderstanding regarding all policiesunderstanding regarding all policiesand procedures relating to controls.and procedures relating to controls.

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Information and Communication

What is an What is an audit trailaudit trail??

An audit trail is comprised of the documentaryAn audit trail is comprised of the documentaryevidence of the various control techniques thatevidence of the various control techniques that

a transaction was subject to during its processing.a transaction was subject to during its processing.

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MonitoringThe The fifthfifth component of internal component of internal

control is monitoring.control is monitoring.

It involves the ongoing process ofIt involves the ongoing process ofassessing the quality of internalassessing the quality of internalcontrols over time and takingcontrols over time and taking

corrective actions when necessary.corrective actions when necessary.

Struktur pengendalian intern

StrukturPengendalian

Intern

Lingkungan Pengendalian

Sistem Akuntansi

Prosedur-Prosedur

Pengendalian

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Transaction Processing Controls

Transaction processing controlsTransaction processing controls

General controlsGeneral controls Application controlsApplication controls

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Transaction Processing Controls

The plan of data processing organizationThe plan of data processing organization

General operating proceduresGeneral operating procedures

Equipment control featuresEquipment control features

Equipment and data-access controlsEquipment and data-access controls

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Transaction Processing Controls

InputInput ProcessingProcessing OutputOutput

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Transaction Processing Controls

PreventativePreventative DetectiveDetective CorrectiveCorrective

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The End The End The End The End

Dewan Komisaris

Presiden

LainnyaAudit Intern

Kontroler

Komite audit Dari

Dewan komisaris

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/ProduksiMeliputi 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 dampak kolektif dari berbagai faktor dalam menetapkan,meningkatkan, atau memperbaiki efektifitas 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