System : suatu kumpulan komponen informasi yang berinteraksi untuk satu tujuan

dari system tersebut

Goal Confict
Konflik itu terjadi mempengaruhi setiap terhadap system,
Goal Congruence : merupakan kompen yang ertindak menurut apa yang mereka
mau ( Kompen berpindah sendiri) tetapi tetap memberika kontribusi terhadap goal.
Data Vs information
Data : are facts that are recorded and stored. (fakta yang dapat di simpan) Data
mempengaruhi sebuah keputusan
-

Insufficient for decision making.

Information : is processed data used in decision making (yang di gunakan untuk

mengambil keputusan)
-

Too much information however, will make it more, not less, difficult to make
decsions. This is known as information overload. (informasi tidak boleh
lebih dan kurang, jika data lebih maka keputusan susah untuk ditentukan)

Data data yang terkumpul akan menghasilkan informasi yang dapat menentukan
keputusan yang tepat.

Value of information
Benefits
Reduce Uncertainty
improve Decision
Improve Planning
Improve Scheduling
Cost
Time & Resources
Produce information
Distribute information
Benefit $s > Cost $s

What makes information useful

Relevant : The capacity of information to make a difference in a decision by helping
users to form predicitons about the outcomes of past, present, and future events or
to confirm or correct prior expectations (informasi yang ada hharus relevant dan
bisa di percaya)

Reliable :
Complete :
Timely : Harus tepat waktu
Understandable : membuat informasi yang diukur agar dapat di trima oleh user
atau di gunakan
Verifiable :
Accessible : dapat di akses kapan saja
Business Process Cycles
System working toward organization goal :
- Revenue : pendapatan
- Expenditure : pengeluaran
- Production : prooduksi
- Human Resources : pegawai dlm sau organisasi
- Financing : finansial
Business transactions :
give get exchanges : baku tukar (barter)
Betweeen two entities: terlibat 2 orang atau lebih
measured in economic terms :
Business cycle give-get: cari siklues (google)
Accounting information systems
Tujuan AIS : Collect, Process, store, report data and information. Dan melihat dari
segi keamanan.
If accouting = language of business
AIS = information providing vehicle
Accounting = AIS

Component of an AIS
People using the system : yang menggunakan system (operator)
procedures and instruction :
- for collecting, processing, and storing data
Data
Software
Information Technology(IT) infrastructure :
- Computers peripherals, networks, and so on
internal control and security : Mengamankan data yang ada di dlm system.
- Safeguard the system and its data

AIS and Business Functions

Collec and store data about organizational:
Activities, recources and personnel.
Transform data information enabling:
Management to:
Plan, execute, control, and evaluate.
Activities, resources, and peronnel
Provide adequate control to Safeguard.

AIS Value add

Improve quality and reduce costs : meningkatkan kualitas dan mengurangi biaya
Improve efficiency : Meningkatkan ketepatan cara
Improve sharing knowledge
Improve supply chain
Improve internal control :
Improve decision making :

Improve decision making !

Identify sitautions that require action
Provide alternative choices :
Reduce uncertainty : mengurangi ketidak pastian
Provide feedback on previous decisions : melihat feedback dari orang orang di
dalam.
Provide accurate anad timely information :

Value chain :

Value chain primary acitivities

Inbound logistics Operation Outbound Logisitcs Marketing/Sales Seervice

Value chain support acivities

Firm infrastructure Human resources Technology Purchasing

1. Receiving and storing materials

2.
3.
4.
5.

Manufacturing repackaging
Distribution shiping
Advertising selling
Repair maintenance

AIS and corporate strategi.

Organizations have limited resources. Thus invesments to AIS should have greatest
impact on ROI
Organizations