Kamis, 29 November 2012

Sistem Informasi Akuntansi


Pengertian Akuntansi

Akuntansi adalah suatu proses mencatat, mengklasifikasi, meringkas, mengolah dan menyajikan data, transaksi serta kejadian yang berhubungan dengan keuangan sehingga dapat digunakan oleh orang yang menggunakannya dengan mudah dimengerti untuk pengambilan suatu keputusan serta tujuan lainnya.
Akuntansi berasal dari kata asing accounting yang artinya bila diterjemahkan ke dalam bahasa indonesia adalah menghitung atau mempertanggungjawabkan. Akuntansi digunakan di hampir seluruh kegiatan bisnis di seluruh dunia untuk mengambil keputusan sehingga disebut sebagai bahasa bisnis.Akuntansi juga memiliki suatu fungsi didalam menjalankan tugasnya ,fungsi utama akuntansi adalah sebagai informasi keuangan suatu organisasi. Dari laporan akuntansi kita bisa melihat posisi keuangan sutu organisasi beserta perubahan yang terjadi di dalamnya. Akuntansi dibuat secara kualitatif dengan satuan ukuran uang. Informasi mengenai keuangan sangat dibutuhkan khususnya oleh pihak manajer / manajemen untuk membantu membuat keputusan suatu organisasi.Didalam akuntansi sendiri juga terdapat beberapa proses atau siklus untuk mengemban tugasnya .
Urutan Siklus Akuntansi :
  1. Bukti Transaksi
  2. Jurnal
  3. Posting ke Buku Besar
  4. Neraca Saldo (Neraca Percobaan)
  5. Jurnal Penyesuaian (Adjustment)
  6. Neraca Lajur (Worksheets)
  7. Neraca setelah penyesuaian
  8. Laporan keuangan
  9. Jurnal Penutup
  10. Jurnal Pembalik

Perusahaan Dagang
Didalam akuntansi kita sering mendengar istilah perusahaan ,namun sering kali pula tidak benar-benar mengerti apa itu perusahaan .Berikut ini merupakan penjelasan mengenai perusahaan ,Perusahaan adalah kesatuan teknis yang bertujuan untuk menghasilkan barang/jasa. Perusahaan disebut juga sebagai pabrik atau tempat mengolah sumber2 ekonomi untuk menghasilkan barang dan jasa. Perusahaan merupakan alat dari badan usaha untuk mencapai tujuan, yakni mencapai keuntungan.Disamping itu perusahaan juga dikelompokan sesuai dengan jenisnya :
Perusahaan Dagang merupakan perusahaan yang kegiatan usahanya adalah membeli barang dagangan dari pemasok (supplier) kemudian menjual kembali kepada pelanggan. Berikut contoh nama perusahaan dagang dan jenis produk yang ditawarkan kepada pelanggan.Berbagai macam kondisi di dalam perdagangan itu sendiri, menciptakan suatu siklus yang unik dalam kegiatan bisnis di suatu wilayah. Pelaku pendistribusian bisnis itu sendiri terbagi menjadi 2 jenis, yang sangat berperan penting dalam proses distribusi utama perusahaan dagang. Importir sebagai pelaku pertama dalam suatu bisnis perdagangan, mereka membeli suatu produk dalam jumlah besar dan mendistribusikan produk yang mereka beli ke berbagai toko di seluruh wilayah dan juga mengirimkan produk mereka langsung ke pelanggan besar, jangkauan bisnis dari importir ini termasuk yang paling luas. Selanjutnya adalah toko sebagai pelaku kedua dari alur distribusi suatu perdagangan, toko ini biasanya cakupan areanya tidak terlalu luas dan langsung menyalurkan produknya kepada konsumen akhir. 
Perusahaan manufaktur merupakan perusahaan yang kegiatan usahanya adalah membeli bahan baku (input) kemudian mengubahnya menjadi barang yang dijual kepada pelanggan. Berikut contoh nama perusahaan manufaktur dan jenis produk yang ditawarkannya.Perusahaan manufaktur memiliki proses didalam mengemban tugasnya yang meliputi perancangan produk ,pemilihan material ,serta tahap - tahap dimana proses manufaktur tersebut dibuat .Pada konteks yang lebih modern menufaktur melibatkan pembuatan produk dari bahan baku melalui bermacam - macam proses .Mesin dan operasi mengikuti perencanaan yang telah terorganisasi dengan baik untuk setiap aktifitas yang diperlukan .

Pengertian Sistem Informasi Akuntansi

Sistem Informasi Akuntansi (SIA) adalah sebuah sistem informasi yang menangani segala sesuatu yang berkenaan dengan Akuntansi. Akuntansi sendiri sebenarnya adalah sebuah sistem informasi. Fungsi penting yang dibentuk SIA pada sebuah organisasi antara lain :
  • Mengumpulkan dan menyimpan data tentang aktivitas dan transaksi.
  • Memproses data menjadi into informasi yang dapat digunakan dalam proses pengambilan keputusan.
  • Melakukan kontrol secara tepat terhadap aset organisasi.
Subsistem SIA memproses berbagai transaksi keuangan dan transaksi nonkeuangan yang secara langsung memengaruhi pemrosesan transaksi keuangan.
Sistem Informasi Akuntansi terdiri dari 3 subsistem:
  • Sistem pemrosesan transaksi
mendukung proses operasi bisnis harian.
  • Sistem buku besar/ pelaporan keuangan
menghasilkan laporan keuangan, seperti laporan laba/rugi, neraca, arus kas, pengembalian pajak.
  • Sistem pelaporan manajemen
yang menyediakan pihak manajemen internal berbagai laporan keuangan bertujuan khusus serta informasi yang dibutuhkan untuk pengambilan keputusan, seperti anggaran, laporan kinerja, serta laporan pertanggungjawaban.

Manfaat dalam Sistem Informasi Akuntansi :


  • Menyediakan informasi yang akurat dan tepat waktu sehingga dapat melakukan aktivitas utama pada value chain secara efektif.
  • Meningkatkan kualitas dan mengurangi biaya produk dan jasa yang dihasilkan
  • Meningkatkan efisiensi
  • Meningkatkan kemampuan dalam pengambilan keputusan
  • Meningkatkan sharing knowledge
  • menambah efisiensi kerja pada bagian keuangan

Daftar Pustaka :
http://id.wikipedia.org/wiki/Sistem_informasi_akuntansi
http://www.akuntansiitumudah.com/siklus-akuntansi/
Sistem Informasi Konsep Dan Aplikasinya

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