ACCOUNTING INFORMATION SYSTEM

ACCOUNTING INFORMATION SYSTEM
SYSTEM A group of elements that are integrated with the same intent to achieve a goal.
Elements of the system:Not all systems have the same combination of elements, but a basic structure are: Input, Transformation, Output, Control Mechanism, Purpose.
Type of System:Open Circle System  system that has no element of control mechanisms, and goals.Closed Circle System  system accompanied by the presence of elements of the control mechanism and purpose.
System properties:1. Open system: The system is connected to its environment through resource flows.2. Closed system: The system is completely unrelated to the environment.
Physical system: a system consisting of a number of physical resourcesConceptual system: a system that uses conceptual resources (data and information) to represent a physical system.

Evolution of Computer-Based Information Systems
Early Focus On DataIn the early 20th century the use of computers is limited only to the accounting application and used the name of the EDP which is the application of the most basic information systems in each company. Now we use the term SIA to replace the EDP.
New Focus On InformationThe concept of using computers to support the management information system was introduced in 1964 by computer makers. MIS concept to realize that computer applications should be applied to the primary purpose of generating management information.
Revisions Focus On Decision SupportWhile the SIM continues to grow in the face of its weaknesses, a new approach emerged with the name of the DSS, the system of producing information that is aimed at a specific problem to be solved by the manager.
Focus Now On CommunicationApplication of OA (Office Automation) to facilitate communication and increase productivity among managers and other office workers through the use of electronic tools.
Potential In Focus ConsultingCurrently ongoing movement to implement Artificial Intelligence (AI) for business problems. The basic idea of ​​AI is that the computer can be programmed to perform some logical reasoning is the same as humans.
SIA definition:An organizational components that collect, classify, process, analyze and communicate financial information and decision making relevant to parties outside the firm and external parties.
AIS characteristics that distinguishes it from other CBIS subsystems:1. SIA melakasanakan tasks required2. Hold on to a relatively standard procedure3. Handle detailed data4. Historical focus5. Provide minimal information solution
Differences SIA and SIM:• SIA collects classify, process, analyze and communicate financial information is being• SIM collects classify, process, analyze and communicate all types of information
Two components of the AIS- Information Specialist- Accountant

Examples of AIS as a corporate information center:Marketing departments are considering introducing a new product in the company's production line, for that part of the requested analysis report estimates the benefits to be gained from the proposed new productSection SIA projected cost estimates and estimates of revenues associated with such products, then the data obtained is processed by the EDP. After processing the results returned to the SIA for later given to the marketing department.The next two sections will discuss the results of the analysis is to look for an appropriate decision.
From the example above can be found two aspects of dealing with modern business systems, namely:1. The importance of communication between departments / subsystem that leads to achievement of a decision.2. The role of AIS in generating information that can assist other departments to make decisions.
Accounting information generated by the SIA can be divided into two, namely:- Financial accounting information, information that shaped the financial statements addressed to the extern.- Information Management Accounting, useful information for management decision making.
In Management Accounting, there are two components that are used for planning and controlling the company, namely:1. Cost Accounting System2. Budgeting System
Cost Accounting System Used to assist management in planning and supervision of the activities of procurement, distribution and sales processBudgeting is the company's financial projections for the future that are useful to help managers in planning and supervision
Elements that can affect the application of SIA in the company:1. Analysis of Behavior2. Quantitative Methods3. Computer
Analysis of BehaviorAny system that tertuangkan in the paper will not be effective in its application unless an accountant will be able to know the needs of the people involved in the system.Accountants do not have to be a psychologist, but enough to understand how to motivate people to lead to positive corporate performance.In addition, an accountant must realize that everyone has different perceptions in receiving any information, so that the information to be supplied can be designed and communicated in accordance with the behavior (behavior) of decision makers.
Quantitative MethodsIn compiling information, an accountant must use this method to improve the effectiveness and value of information.
ComputerAt some companies, the computer has been used to replace the routine work of an accountant, thus providing more time for accountants to be involved in the decision making process.