Silabus Sistem Informasi Akuntansi

Program Studi Akuntansi Universitas Bakrie

Buku Teks Utama : -Accounting Information Systems 11th ed. – Romney & Steinbart [RS]
Buku Teks Pendukung : -Accounting Information Systems 10th ed. – Bodnar & Hopwood [BH]
: -Sistem Akuntansi ed. IV – Mulyadi [MU]

PART I: CONCEPTUAL FOUNDATION OF ACCOUNTING INFORMATION SYSTEMS

Pertemuan I:
[RS] Chapter 1 : -Accounting Information Systems: An Overview
Subtopics:
-Introduction; Systems, Data, and Information
-What is an Accounting Information Systems [AIS]?
-Why Study Accounting Information Systems?
-The Role of the AIS in the Value Chain
-Providing Information for Decision Making
-The AIS and Corporate Strategy
Cases Discussion/Assignment:
-Case 1-1 Any Company, Inc. An Ongoing Comprehensive Case
-Case 1-2 Ackoff’s Management Misinformation Systems

[RS] Chapter 2 : -Overview of Business Process

Subtopics:
-Introduction; Information Needs and Business Activities
-Business Process
-Transaction Processing: The Data Processing Cycle
-Role of the AIS
Cases Discussion/Assignment:
-Case 2-1 Bar Harbor Blueberry Farm

[BH] Chapter 1 : -Accounting Information Systems: An Overview

Subtopics:
-Accounting Information Systems and Business Organizations
-Business Processes
-Transactions Processing Cycles
-Accounting and Information Technology
-The Accountant and Systems Development

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 Silabus Sistem Informasi Akuntansi
Program Studi Akuntansi Universitas Bakrie

[BH] Chapter 4 : -Transaction Processing and The Internal Control Process

[MU] Bab 1 dan 2 : -Sistem Akuntansi dan Metodologi Pengembangan Sistem Akuntansi
[MU] Bab 6 : -Sistem Pengendalian Intern

Pertemuan II:
[RS] Chapter 3 : -Systems Development and Documentation Techniques
Subtopics:
-Introduction; Data Flow Diagrams
-Flowcharts
Cases Discussion/Assignment:
-Case 3-1 Dub5

Chapter 4 : -Relational Databases

Subtopics:
-Introduction; Database Systems
-Relational Databases
Cases Discussion/Assignment:
-Case 4-1 Research Projects

PART II: CONTROL AND AUDIT OF ACCOUNTING INFORMATION SYSTEMS

Pertemuan III:
[RS] Chapter 5 : -Computer Fraud and Abuse
Subtopics:
-AIS Threats
-Introduction to Fraud
-Who Perpetrates and Why It Occurs
-Computer Fraud
-Computer Fraud and Abuse Techniques
-Preventing and Detecting Computer Fraud and Abuse
Cases Discussion/Assignment:
-Case 5-1 David L. Miller: Portrait of a White-Collar Criminal
-Case 5-2 Lexsteel Corporation
-Case 5-3 Shadowcrew

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 Silabus Sistem Informasi Akuntansi
Program Studi Akuntansi Universitas Bakrie

[BH] Chapter 5 : -Information Systems Security

Subtopics:
-Overview of Information Systems Security
-Vulnerabilities and Threats
-The Information Security Systems
-Disaster Risk Management
Pertemuan IV:
[RS] Chapter 6 : -Control and Accounting Information Systems
Subtopics:
- Introduction; Overview of Control Concepts
-Control Frameworks
-The Internal Environment
-Objective Setting
-Event Identification
-Risk Assessment and Risk Response
-Control Activities
-Information and Communication
-Monitoring
Cases Discussion/Assignment:
Case 6-1 The Greater Providence Deposit & Trust Embezzlement

Pertemuan V:
[RS] Chapter 7 : -Information Systems Controls for Systems Reliability – Part 1:
Information Security
Subtopics:
-Introduction; The COBIT and Trust Service Frameworks
-Three Fundamental Information Security Concepts
-Understanding Targeted Attacks
-Preventive Controls
-Detective Controls
-Corrective Controls
Cases Discussion/Assignment:
-Case 7-1 Costs of Preventive Security
-Case 7-2 Developing an Information Security Checklist

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 Silabus Sistem Informasi Akuntansi
Program Studi Akuntansi Universitas Bakrie

Pertemuan VI:
[RS] Chapter 8 : -Information Systems Controls for Systems Reliability – Part 2:
Confidentiality, Privacy, Processing Integrity, and Availability
Subtopics:
-Introduction; Confidentiality
-Privacy
-Processing Integrity
-Availability
-Change Management Controls
Cases Discussion/Assignment:
-Case 8-1 The State Department of Taxation

Pertemuan VII:
[RS] Chapter 9 :-Auditing Computer-Based Information Systems
Subtopics:
-Introduction; The Nature of Auditing
-Information Systems Audit
-Computer Software
-Operational Audits of an AIS
Cases Discussion/Assignment:
-Case 9-1 Preston Manufacturing Company

Bahan untuk Mid Exam/UTS [Ujian Tengah Semester] mengacu pada [RS] dari Chapter 1 s.d 9

PART III: ACCOUNTING INFORMATION SYSTEMS APPLICATION

Pertemuan VIII:
[RS] Chapter 10 :-The Revenue Cycle: Sales to Cash Collections
Subtopics:
-Introduction; Revenue Cycle Business Activities
-Information Processing Procedures
-Control Objectives, Threats, and Procedures
-Revenue Cycle Information Needs
Cases Discussion/Assignment:
-Case 10-1 Elite Publishing Company
-Case 10-2 Frontier Floors

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 Silabus Sistem Informasi Akuntansi
Program Studi Akuntansi Universitas Bakrie

[BH] Chapter 7 : - Revenue Cycle Processes

[MU] Bab 13 : -Sistem Akuntansi Penerimaan Kas

a. Sistem Penerimaan Kas dari Penjualan Tunai
b. Sistem Penerimaan Kas dari Piutang

Pertemuan IX:
[RS] Chapter 11 :-The Expenditure Cycle: Purchasing to Cash Disbursement
Subtopics:
-Introduction; Expenditure Cycle Business Activities
-Information Processing Procedures
-Control Objectives, Threats, and Procedures
-Revenue Cycle Information Needs
Cases Discussion/Assignment:
-Case 11-1 Blackwell Industries
-Case 11-2 Boone Company
Pertemuan X:
[RS] Chapter 12 :-The Production Cycle
Subtopics:
-Introduction; Production Cycle Business Activities
-Information Processing Procedures
-Control Objectives, Threats, and Procedures
-Revenue Cycle Information Needs
Cases Discussion/Assignment:
-Case 12-1 The Accountant and CIM

[BH] Chapter 9 : - The Production Business Process

[MU] Bab 12 : -Sistem Akuntansi Biaya
a. Sistem Pengawasan Produksi
b. Sistem Akuntansi Biaya

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 Silabus Sistem Informasi Akuntansi
Program Studi Akuntansi Universitas Bakrie

Pertemuan XI:
[RS] Chapter 13 :-The Human Resources Management and Payroll Cycle
Subtopics:
-Introduction; Overview
-Payroll Cycle Activities
-Control Objectives, Threats, and Procedures
-Key Decisions and Information Needs
Cases Discussion/Assignment:
-Case 13-1 Research Report: HRM/Payroll Opportunities for CPAs
-Case 13-2 Fargo Publishing

[BH] Chapter 8 : - Procurement and Human Resource Business Process

[MU] Bab 9 : -Sistem Akuntansi Pembelian

[MU] Bab 11 : -Sistem Akuntansi Penggajian dan Pengupahan

Pertemuan XII:
[RS] Chapter 14 :-The General Ledger and Reporting System
Subtopics:
-Introduction; General Ledger and Reporting System Activities
-Control Objectives, Threats, and Procedures
-Supporting Management’s Information Needs
Cases Discussion/Assignment:
-Case 14-1 Keeping Current with XBRL Developments
-Case 14-2 Evaluating a General Ledger Package

[MU] Bab 5 : -Buku Besar dan Buku Pembantu

PART IV: THE REA DATA MODEL

Pertemuan XIII:
[RS] Chapter 15 :-Database Design Using the REA Data Model
Subtopics:
-Introduction; Database Design Process
-Entity-Relationship Diagrams

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Program Studi Akuntansi Universitas Bakrie

-The REA Data Model

Cases Discussion/Assignment:
-Case 15-1 REA Data Modeling Extension

[RS] Chapter 16 :-Implementing an REA Model in a Relational Database

Subtopics:
-Introduction; Integrating REA Diagrams Across Cycles
-Rules for Combining REA Diagrams
-Implementing an REA Diagram in a Relational Database
-Using REA Diagrams to Retrieve Information from a Database
Cases Discussion/Assignment:
-Case 16-1 Practical Database Design

[RS] Chapter 17 :-Special Topics in REA Modeling

Subtopics:
-Introduction; Additional Revenue Cycle Modeling Topics
- Additional Expenditure Cycle Modeling Topics
-Production Cycle REA Model
-Combined HR/Payroll Data Model
-Financing Activities Data Model
Cases Discussion/Assignment:
-Case 17-1 Practical Database Assignment

PART V: THE SYSTEMS DEVELOPMENT PROCESS

Pertemuan XIV:
[RS] Chapter 18 :-Introduction to Systems Development and Systems Analysis
Subtopics:
-Introduction; Systems Development
-Planning Systems Development
-Feasibility Analysis
-Behavioral Aspects of Change
-Systems Analysis
Cases Discussion/Assignment:
-Case 18-1 Audio Visual Corporation

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 Silabus Sistem Informasi Akuntansi
Program Studi Akuntansi Universitas Bakrie

[RS] Chapter 19 :-AIS Development Strategies

Subtopics:
-Introduction; Purchasing Software
-Purchasing Software and the SDLC
-Development by In-House IS Departments
-Outsourcing the System
-Business Process Reengineering
-Prototyping
-Computer-Aided Software Engineering
Cases Discussion/Assignment:
-Case 19-1 Professional Salon Concepts

[RS] Chapter 20 :-Systems Design, Implementation, and Operation

Subtopics:
-Introduction; Conceptual Systems Design
- Physical Systems Design
-Systems Implementation
-Systems Conversion
-Operation and Maintenance
Cases Discussion/Assignment:
-Case 20-1 Citizen’s Gas Company

Bahan untuk Final Exam/UAS [Ujian Akhir Semester] mengacu pada [RS] dari Chapter 10 s.d 20