LINGKUNGAN BISNIS DAN SIA

Perusahaan Bisnis Sebagai SIA
As a system a business firm exhibits several system characteristic, systematic characteristic of business system are objectives, environment, constraint, input-process-output, feedback, control and subsystem.
Environment uniquely both environments of the business firm and the firm’s characteristic contribute greatly to the specific AIS designed to meet to need of the firm.

Environment beyond business firm
Beyond any firm lies environment that is economic social, technical, and political. It is contain the source of resource and various data as well as facilities and found. For example: one type of data received by info age consist of disposable income statistic from government sources.

Major subsystem of firms
Every business firm fits into a framework called a system hierarchy. The industry and the remaining external environment of the firm are at the top af the hierarchy. With the next level system being the firm itself.

Organizational structure in business system
The organizational structure is the means by which the managers of a firm direct and coordinate the set of activities and operations. It specifies the relationship among the tasks to be performed it also distributes the degrees of authority and responsibility assigned various manager.
A kind of structure contains, hierarchical structure, matrix structure, decentralized structure, and the last is a networked structure.




Relationship between the organization and AIS
• The organizational structure dictates many of the key flows of information generated by the AIS. These vertical flows carry information needed by managers to carry out their responsibilities.
• The organizational structure determined the horizontal flows of transaction data that the AIS personal handle in the various processing steps.
• The social counterpart of the formal organization structure interact with and closely resembles the informal information system, also known as the “grapevine”.

Accounting information needs within organizational structures
Within an organizational structures managers reside in responsibility centers. The managers incur cost and generated revenue. Information pertaining to these costs and revenues provides a basic for evaluating the managers and their responsibility centers.
Operational systems
The operational systems of a firm is its collection of primary physical processes. These processes also called business process, operations, or activities form a chain through which resource are transformed into the product or/and services that a firm provides. Since each primary processes adds value to the final output, the collective processes can be called a value chain.
Business events and transaction cycles
Useful data elements concerning a business event include :
• The nature of the event and when it occurred
• Which “agents”
• Jenis sumber daya apa dan berapa jumlahnya
• Dimana kejadian itu akan dilaksanakan



Thus the includes such business evevts as the following:

1. Acquiring funds from all source, investing the funds and distributing funds to recipient
2. acquiring, maintaining and disposing of facilities
3. Acquiring, storing, and selling inventory
4. Acquiring, maintaining and paying personnel

An overview of accounting system
1. Data collection
2. Data management
The kinds of data managements are : records and files, data maintenance, chart of accounts, data classification and coding
3. Procedures
To capture and use data, we need procedures or logical steps. The series of steps that allow us to accomplish a procedures, such as posting general journal entries to the general ledger, can we written an a computer language to create a computer program or can be followed manually. Example of the three categories of procedures are :
 Data collection
Employee staring their workday record their star time on time cards.
 Data maintenance
Accounts payable records are updated using cash disbursement made today.
 Information generation
An accounts receivable aging report is prepared using the accounts receivable subsidiary ledge.
4. Controls
Information system can provide inaccurate information if the inpud are incorrect or incomplete or the inputs are not completely processed inaccurately. Similarly, the rehabilitee and accuracy of outputs, as well as its distribution to authorizes receiver, should also be controlled.

Bahasa dan pendistribusian system informasi akuntansi
Aturan dasar dalam grafik aliran
• The flows begin at the upper left-hand corner of the sheet and generally move from left to right and from top to bottom
• All steps are clearly presented in a sequence, or a series of sequence
• Symbols are consistently throughout
• The disposition of all documents and report are shown
• The sandwich rule is consistently applied
• When a document crosses an organizational line within the flowchart, the document is normally pictured again in the new organization unit
• All symbols contain a brief but specific label written inside the symbols
• Multiple copies of documents are drawn as an overlapping group and are numbered in the upper right-hand corners
• Ample connections are provided
• Exceptional occurentcess, such as back orders, are clearly noted