Memahami Sistem Informasi Akuntansi
Memahami Sistem Informasi Akuntansi
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Memahami Sistem Informasi Akuntansi akan dijelaskan secara singkat dalam artikel berikut. Selamat membaca…
PRINSIP-PRINSIP SISTEM INFORMASI AKUNTANSI
Anda memiliki tabungan di bank dan memiliki kartu ATM atau Anjungan Tunai Mandiri? Bila Anda ingin mengetahui jumlah uang Anda di bank Anda cukup datang ke ATM dan mengikuti prosedur yang ada di ATM Anda dapat mengetahui berapa jumlah uang Anda, atau Anda dapat mengambil atau mentransfer uang Anda. Ini semua dapat dilakukan, karena telah merancang sistem akuntansi, khususnya sistem tabungan dengan baik.
Sistem yang digunakan untuk mengumpulkan dan mengolah transaksi untuk kemudian disampaikan ke pihak yang berkepentingan dikenal dengan istilah sistem informasi akuntansi atau sering disebut dengan istilah sistem akuntansi. Sistem ini mencakup setiap langkah dalam siklus akuntansi yang telah Anda pelajari di modul-modul awal. Sistem akuntansi juga mencakup dokumen yang memberikan bukti terjadinya peristiwa atau transaksi dan catatan-catatan seperti daftar saldo, neraca lajur, buku besar, buku pembantu, dan laporan keuangan. Sistem akuntansi dapat dirancang secara manual ataupun secara elektronik (komputer).
Baca Juga: SIKLUS AKUNTANSI DAN PEMROSESAN TRANSAKSI
Sistem akuntansi yang efisien dan efektif didasarkan pada prinsip-prinsip dasar tertentu. Prinsip-prinsip tersebut adalah (1) efektivitas biaya,(2) output yang manfaat,dan (3) fleksibilitas. Sistem akuntansi dikatakan efektivitas biaya kalau biaya untuk merancang dan menyelenggarakan sistem akuntansi tersebut tidak melebihi manfaatnya. Dengan kata lain manfaat dari sistem tersebut lebih besar daripada biayanya. Output atau hasil dari sistem haruslah berguna. Hasil dari sistem akuntansi adalah informasi, informasi tersebut berguna kalau memiliki karakteristik (1) dapat dipahami, (2) relevan, andal, (4) tepat waktu, dan (5) akurat. Untuk itu perancang sistem akuntansi harus mempertimbangkan kebutuhan dan pengetahuan dari berbagai pemakai informasi. Suatu sistem juga harus fleksibel atau lentur dalam arti bahwa sistem tersebut dapat memenuhi kebutuhan di masa dapat dan memberikan sumbangan kepada tujuan individu dan organisasi.
Sistem akuntansi yang diterapkan dalam perusahaan besar sangat kompleks. Kompleksitas sistem tersebut disebabkan oleh kekhususan dari sistem yang didisain (dirancang) untuk suatu organisasi bisnis sebagai akibat dari adanya perbedaan kebutuhan akan informasi oleh manajemen dan pemangku kepentingan yang lain, bentuk dan jumlah transaksi yang dicatat, serta kebutuhan informasi bagi pemakai luar terhadap informasi keuangan. Sistem akuntansi tidak dapat dibuat seragam atau universal, sebab kebutuhan informasi dari pihak yang memiliki kepentingan terhadap suatu organisasi tidaklah sama.
Misalnya adanya perbedaan informasi akuntansi yang dibutuhkan oleh perusahaan yang berbadan hukum seperti perseroan terbatas, koperasi, badan usaha milik negara, dengan yayasan atau lembaga pendidikan (universitas). Sistem akuntansi bagi organisasi badan hukum berorientasi laba mempunyai tujuan untuk memperoleh pendapatan serta mengantisipasi meningkatnya biaya. Sementara bagi yayasan atau organisasi pendidikan tidak dimaksudkan untuk memperoleh laba (non-profit oriented) dan bertujuan untuk menganggarkan penerimaan dan pengeluaran. Sistem akuntansi juga senantiasa mengalami perubahan, baik bagi perusahaan yang menggunakan sistem akuntansi manual, maupun yang menerapkan sistem akuntansi komputer (computerized accounting system).
Baca Juga: KONSEP DASAR AKUNTANSI YANG BERLAKU UMUM
Sistem akuntansi yang didisain harus memenuhi spesifikasi informasi yang dibutuhkan oleh perusahaan, asalkan informasi tersebut tidak terlalu mahal. Dengan demikian pertimbangan utama dalam mendisain sistem akuntansi adalah keseimbangan antara manfaat dan biaya yang dikeluarkan untuk memperoleh informasi tersebut. Secara umum dapat dikatakan di sini bahwa minimal manfaat yang diperoleh sama dengan biaya yang dikeluarkan untuk memperoleh informasi yang bersangkutan.
Agar efektif, laporan yang disajikan oleh sistem akuntansi harus dibuat secara tepat waktu, jelas dan konsisten. Laporan yang disajikan harus disesuaikan dengan pengetahuan dan kebutuhan pemakai agar dapat digunakan sebagai pertimbangan dalam pengambilan keputusan. Misalnya: manajer membutuhkan berbagai macam laporan secara rinci, sebagai dasar atau pedoman dalam merencanakan dan mengendalikan operasi perusahaan. Dengan adanya informasi yang disediakan bagi manajer tersebut dapat mempermudah manajer dalam menjalankan tugas sehari-hari, paling tidak memudahkannya dalam melakukan koordinasi pada bagian-bagian yang cukup strategis bagi pengembangan perusahaan. Informasi yang tersedia
tepat waktu lebih berarti bagi seorang pengambil keputusan atau pimpinan dalam suatu organisasi. Di samping itu kejelasan dan konsistensi akan informasi tersebut sangat penting. Bila terpenuhinya tiga unsur ini, maka dapat dikatakan bahwa sistem akuntansi yang diterapkan sudah efektif.
PENGEMBANGAN SISTEM AKUNTANSI
Sistem akuntansi yang baik tidak terjadi begitu saja, tetapi harus direncanakan dengan hati-hati, dirancang, dipasang, dikelola, dan disesuaikan dengan kondisi yang ada dan yang akan terjadi. Umumnya pengembangan sistem akuntansi dilakukan dalam empat tahap sebagai berikut:
Analisis Sistem
Titik awal dalam penyusunan sistem akuntansi adalah melakukan analisis terhadap kebutuhan informasi oleh para pemangku kepentingan. Untuk itu perlu dilakukan survei terhadap pihak yang berkepentingan dengan cara sebagai berikut:
- keputusan-keputusan apa saja yang akan diambil oleh mereka;
- informasi yang diperlukan untuk pengambilan keputusan tersebut;
- sumber dan catatan yang dapat menyediakan informasi yang dibutuhkan;
- prosedur yang diperlukan untuk mengumpulkan dan melaporkan data.
Tentu saja, kalau perusahaan sudah memiliki sistem informasi akuntansi, kita harus melakukan identifikasi kekuatan dan kelemahan sistem yang ada.
Tujuan analisis adalah untuk menentukan informasi yang dibutuhkan sebagai dasar pengambilan keputusan dalam rangka mencapai tujuan organisasi, yang meliputi sumber informasi, kelemahan-kelemahan dalam prosedur pencatatan dan metode-metode pemrosesan data yang telah ada. Kemudian melakukan analisis dan me-review sistem selanjutnya. Analisis sistem juga dimaksudkan untuk memperkirakan rencana manajemen dalam melakukan perubahan operasinya atau kegiatannya (volume produksi, jenis produksi, wilayah pemasaran dan lain-lain).
Perancangan
Sistem yang baru harus dibangun dari bawah sebagai berikut:
- merancang formulir dan dokumen;
- memilih metoda dan prosedur;
- menyusun uraian kerja;
- menyatukan pengendalian;
- membuat format laporan;
- memilih peralatan yang diperlukan.
Perancangan kembali sistem yang ada dapat melakukan perubahan kecil atau membongkar sama sekali.
Perubahan sistem akuntansi berdasarkan analisis sistem yang dilakukan, artinya perubahan atau pergantian atas sistem akuntansi pada perusahaan akan dilakukan setelah tahap analisis sistem selesai dilakukan. Misalkan perubahan yang hanya meliputi bentuk sistem yang ada atau revisi yang dilakukan berkaitan dengan prosedur dan metode pemrosesan data. Kebanyakan perusahaan melakukan revisi total terhadap sistem yang dimiliki agar lebih terpadu. Informasi yang dibutuhkan oleh perusahaan disimpan dalam bagian yang terpadu yang disebut pangkalan data atau basis data (database). Suatu basis data terdiri atas data keuangan dan data non- keuangan yang dibutuhkan oleh perusahaan untuk dasar pengelolaan perusahaan.
Desainer (perancang) sistem harus memiliki pengetahuan untuk membedakan sistem akuntansi dan metode pemrosesan data baik pemrosesan data secara manual maupun dengan menggunakan komputerisasi. Kemampuan untuk membedakan pemrosesan transaksi secara manual dan komputer cukup penting karena pada organisasi bisnis tertentu tidak semua transaksi dapat diproses dengan komputer dan kemampuan desainer sistem dalam mengevaluasi alternatif-alternatif yang dipertimbangkan pengetahuan akan prinsip-prinsip dasar sistem akuntansi juga sangat penting dalam menentukan keberhasilan disain sistem. Pengetahuan akan prinsip-prinsip sistem akuntansi cukup menentukan keberhasilan seorang desainer sistem yang sukses dituntut untuk memiliki pengetahuan yang luas tentang sistem akuntansi. Singkatnya prinsip dasar yang terkandung dalam sistem akuntansi yang baik kemungkinan besar sistem yang didisain pada perusahaan tertentu akan mengalami kesulitan ketika diterapkan.
Implementasi
Implementasi sistem yang baru atau yang direvisi mengharuskan bahwa dokumen, prosedur, dan perangkat keras telah dipasang dan berjalan dengan baik. Seluruh karyawan harus dilatih dan diawasi selama periode awal.
Implementasi dimulai dengan pemasangan sistem. Implementasi sistem bukan hanya merupakan tanggung jawab personel yang ada pada bagian akuntansi atau bagian tertentu saja, tetapi merupakan tanggung jawab semua personel yang akan menjalankan (mengoperasikan) sistem. Pengoperasian sistem harus dilakukan secara hati-hati dan selalu dilakukan supervisi atas sistem tersebut sebelum dioperasikan sepenuhnya.
Sistem yang sebagian besar direvisi misalnya, perubahan dari bentuk komputer yang terpusat ke sistem komputer yang terdesentralisasi, harus dilakukan secara hati-hati. Manajer harus memiliki keyakinan bahwa sistem yang baru dapat menyediakan informasi yang lengkap dan akurat. Banyak perusahaan dalam mengimplementasi sistem yang baru atau sistem yang direvisi dilakukan sekaligus secara keseluruhan dengan meninggalkan sistem yang lama. Pendekatan seperti ini dilakukan untuk mengurangi hambatan yang esensial atas informasi operasional, bila informasi tersebut tidak diperoleh selama implementasi sistem. Pendekatan seperti ini sering kali mengalami hambatan dari operator, apabila mereka tidak dikondisikan lebih dahulu.
Pendekatan lain dalam implementasi sistem adalah melakukan pengujian secara paralel (paralel test). Dalam pendekatan paralel, sistem lama dan sistem baru diterapkan dalam waktu yang sama. Hasil dari kedua sistem tersebut kemudian dibandingkan. Pendekatan sistem paralel ini memiliki beberapa kelemahan di antaranya membutuhkan biaya yang besar. Namun demikian kebanyakan manajer menyukai sistem tersebut meskipun biayanya mahal karena mereka yakin akan dapat memberikan jaminan kelengkapan dan keandalan sistem yang baru.
Tindak lanjut
Sesudah sistem terpasang dan berjalan, sistem harus dipantau kekurangannya atau kelemahannya yang terjadi. Efektivitas sistem dibandingkan antara rancangan dengan tujuan organisasi. Untuk itu mungkin perlu diadakan perubahan dalam rancangan atau implementasinya.
Tahapan di atas merupakan daur hidup atau siklus dari sistem akuntansi. Sedikit sekali sistem yang bertahan selamanya. Pengalaman dan pengetahuan yang diperoleh, perubahan teknologi dan organisasi akan menyebabkan sistem akuntansi tumbuh dan berubah. Sistem akuntansi yang dibahas dalam bab-bab sebelumnya dapat berjalan dengan baik untuk perusahaan yang volume transaksinya amat sedikit. Namun hampir dalam setiap perusahaan diperlukan untuk menambah buku besar dan buku jurnal agar dapat mengolah transaksi secara efisien.
Sistem Manual dan Sistem Komputer
Dalam sistem manual setiap langkah dalam siklus akuntansi dilakukan dengan tangan. Sebagai contoh, setiap transaksi dicatat dalam buku jurnal dengan tangan, dibukukan ke buku besar juga dengan tangan. Perhitungan saldo buku besar, pembuatan daftar saldo, neraca lajur dan laporan keuangan juga dilakukan secara manual. Anda pasti telah melakukannya dengan baik, ketika mempelajari modul-modul sebelumnya. Namun kalau transaksi setiap hari amat banyak, maka sistem manual ini menjadi tidak efisien dan tidak efektif.
Dalam sistem akuntansi komputer, dikembangkan suatu program yang menjalankan siklus akuntansi seperti menjurnal, membukukan, menyusun daftar saldo sampai dengan menyusun laporan keuangan. Dalam sistem komputer data jurnal dan buku besar direkam dalam basis data komputer. Perusahaan dapat mengembangkan sistem sendiri (taylor made) atau dapat membeli paket program komputer yang beredar di pasar. Program yang ada biasanya tidak hanya mengolah transaksi akuntansi saja, tetapi juga menjalankan fungsi bisnis lain seperti penagihan terhadap pelanggan, pembuatan daftar gaji karyawan, penyusunan anggaran, dan sebagainya.
Mungkin Anda bertanya, mengapa kita belajar sistem akuntansi manual padahal di dalam dunia nyata sistem akuntansi komputer sudah menjamur. Pertama, perlu diketahui masih banyak perusahaan kecil yang masih ada di sekitar kita. Pada awalnya perusahaan masih menggunakan sistem manual, kemudian sejalan dengan perkembangan perusahaan, perusahaan mengubah sistemnya dari sistem manual menjadi sistem komputer.
Adanya sistem akuntansi yang memadai menjadikan akuntan perusahaan dapat menyediakan informasi keuangan bagi setiap tingkatan manajemen, para pemilik atau pemegang saham, kreditur dan para pemakai laporan keuangan (stakeholder) lain yang dijadikan dasar pengambilan keputusan ekonomi. Sistem tersebut dapat digunakan oleh manajemen untuk merencanakan dan mengendalikan operasi perusahaan. Lebih rinci lagi kebijakan dan prosedur yang digunakan secara langsung dimaksudkan untuk mencapai sasaran dan menjamin atau menyediakan laporan keuangan yang tepat serta menjamin ditaatinya atau dipatuhinya hukum dan peraturan, hal ini disebut Pengendalian Internal, atau dengan kata lain bahwa pengendalian internal adalah proses yang dijalankan seluruh personil perusahaan yang dapat berupa kebijakan dan prosedur yang digunakan dalam operasi perusahaan untuk menyediakan informasi keuangan yang andal, serta menjamin dipatuhinya hukum dan peraturan yang berlaku.
PENGENDALIAN INTERNAL
Salah satu aspek kunci dalam analisis sistem, disain sistem dan implementasi sistem dalam perusahaan adalah pengendalian internal. Pengendalian internal menurut Commitee On Sponsoring Organization (COSO) adalah suatu proses, dijalankan oleh dewan komisaris, manajemen, dan karyawan lain dari suatu entitas, dirancang untuk memberikan jaminan memadai sehubungan dengan pencapaian tujuan dalam kategori sebagai berikut.
- Keandalan pelaporan keuangan.
- Kepatuhan terhadap undang-undang dan peraturan yang berlaku.
- Efektivitas dan efisiensi operasional.
Pengendalian internal digunakan oleh perusahaan sebagai pedoman dalam menjalankan kegiatan atau operasi perusahaan. Sebagai contoh diasumsikan Anda memperoleh dan mengelola jasa pelayanan kebersihan (cleaning service) setiap bulan. Di masa mendatang karyawan perusahaan Anda terdiri atas beberapa tim atau kelompok, dan sarana serta peralatan kebersihan yang disediakan. Ada beberapa masalah yang Anda hadapi sebagai seorang manajer dalam mengendalikan operasi perusahaan ini. Beberapa contoh dapat disajikan di bawah ini.
- Jadwal yang disediakan untuk melayani kebersihan pelanggan.
- Kualitas pelayanan kebersihan harus mengundang perhatian pelanggan.
- Pekerjaan karyawan harus dibayar berdasarkan jam kerja.
- Alat kebersihan hanya digunakan untuk tujuan perusahaan.
- Pelanggan harus dilayani dengan cara yang sama.
- Setiap fasilitas hanya digunakan untuk kebutuhan atau tujuan perusahaan.
Tujuan Pengendalian Internal
Tujuan pengendalian intern adalah untuk menjamin agar manajemen perusahaan:
- dapat mencapai tujuan perusahaan yang ditetapkan;
- menghasilkan laporan keuangan yang dapat dipercaya; dan
- mematuhi hukum dan peraturan yang berlaku.
Pengendalian internal juga dapat mencegah kerugian atau pemborosan pengelolaan sumber daya perusahaan. Pengendalian internal dapat menyediakan informasi tentang bagaimana menilai kinerja perusahaan dan manajemen perusahaan, dan menyediakan informasi yang akan digunakan sebagai pedoman dalam perencanaan.
Elemen-elemen Pengendalian Internal
Pengendalian internal terdiri atas lima elemen utama yaitu:
- lingkungan pengendalian (control environment);
- penilaian risiko (risk assesment);
- informasi dan komunikasi (information and communication);
- aktivitas pengendalian (control activities);
- pemantauan (monitoring).
Kerangka kerja (framework) dari pengendalian intern dapat dilihat di bawah ini, yang setiap elemen dari pengendalian intern disajikan dalam bentuk piramida.
Lingkungan Pengendalian
Lingkungan Pengendalian Perusahaan mencakup sikap para manajemen dan karyawan terhadap pentingnya pengendalian yang ada di organisasi tersebut. Lingkungan pengendalian ini amat penting karena menjadi dasar keefektifan unsur-unsur pengendalian intern yang lain.
Lingkungan pengendalian dari suatu perusahaan mencakup faktor-faktor berikut:
- Integritas dan nilai etika.
- Komitmen terhadap kompetensi.
- Partisipasi dewan komisaris dan komisi audit.
- Filosofi dan gaya operasi manajemen.
- Struktur organisasi.
- Pemberian wewenang dan tanggung jawab.
- Kebijakan dan praktik sumber daya manusia.
Penilaian Risiko
Risiko adalah kemungkinan terjadinya sesuatu yang tidak diharapkan. Semua organisasi memiliki risiko, dalam kondisi apapun yang namanya risiko tidak mungkin tidak ada dalam suatu aktivitas, baik itu aktivitas yang berkaitan dengan bisnis maupun nonbisnis. Hanya dengan kemampuan memperkirakan risiko yang terjadi, maka risiko itu dapat dikurangi atau diatasi. Bagaimanapun juga risiko tetap terjadi dan harus dihadapi. Risiko dapat timbul karena adanya:
- Perubahan dalam lingkungan usaha.
- Karyawan baru.
- Sistem informasi yang baru atau yang direvisi.
- Teknologi baru.
- Lini produk baru, produk baru atau aktivitas baru.
- Restrukturisasi korporasi.
- Operasi luar negeri.
- Standar akuntansi baru.
Manajemen harus mampu menilai atau memperkirakan risiko dan menentukan pentingnya tindakan untuk melakukan pengendalian dan mengatasi risiko-risiko tersebut. Dengan kemampuan manajemen untuk menilai risiko akan dapat mencapai tujuan pengendalian intern dengan lebih baik.
Suatu risiko yang telah diidentifikasi dapat dianalisis dan diperkirakan tindakan yang dapat meminimalkannya. Sebagai contoh, misalnya manajer konstruksi memperkirakan terjadinya risiko bawahannya mengalami kecelakaan kerja dan dapat menimbulkan tuntutan hukum kepada perusahaan. Jika manajer tersebut menetapkan bahwa risiko ini adalah signifikan, maka perusahaan dapat mengambil tindakan untuk membeli peralatan kerja yang dapat melindungi atau mencegah kecelakaan kerja yang dapat terjadi pada karyawan, kalau diperlukan perusahaan dapat mengasuransikan karyawan terhadap kecelakaan kerja.
Aktivitas Pengendalian
Pentingnya aktivitas pengendalian adalah kebijakan dan prosedur yang menjamin bahwa arahan manajemen dilaksanakan. Aktivitas pengendalian dapat digolongkan sebagai kebijakan dan prosedur yang berkaitan dengan:
- Review terhadap kinerja.
- Pengolahan informasi.
- Pengendalian fisik.
- Pemisahan tugas.
Prosedur pengendalian ditetapkan perusahaan untuk menjamin tercapainya tujuan perusahaan dan mencegah atau mendeteksi terjadinya ketidakberesan dan kesalahan. Prosedur pengendalian dapat meliputi hal-hal sebagai berikut.
- Personil yang mumpuni (kompeten), mutasi tugas dan cuti wajib
- Keberhasilan pelaksanaan sistem akuntansi membutuhkan prosedur yang menjamin bahwa personel mampu menjalankan tugas dan tanggung jawab yang dilimpahkan kepada mereka. Oleh sebab itu, seluruh karyawan memerlukan pelatihan dan pengawasan yang cukup dalam melaksanakan pekerjaannya. Juga dianjurkan untuk melakukan mutasi tugas karyawan secara berkala dari satu pekerjaan ke pekerjaan yang lain. Mutasi atau rotasi ini akan meningkatkan pemahaman karyawan terhadap sistem yang ada dan dengan mengetahui pekerjaan orang lain akan mendorong karyawan mematuhi prosedur yang ada. Untuk para manajer, cuti wajib biasanya digunakan untuk menggantikan rotasi. Selama masa cuti wajib, tanggung jawab yang terkait akan dikerjakan oleh manajer lain. Mutasi tugas dan cuti wajib dapat mencegah atau menemukan kesalahan atau ketidakberesan yang ada. Sebagai contoh, petugas piutang usaha secara berkala dimutasikan ke tugas lain atau diharuskan mengambil cuti. Seandainya petugas tersebut mencuri pembayaran dari pelanggan, maka pencurian tersebut kemungkinan besar akan ditemukan oleh petugas yang menggantinya.
- Pelimpahan tanggung jawab
- Agar karyawan dapat bekerja dengan efisien, maka tanggung jawab harus dijelaskan. Prosedur pengendalian harus menjamin tiadanya tumpang tindih atau ketidakjelasan tanggung jawab dan para karyawan harus melaksanakan tanggung jawab yang dilimpahkan kepada mereka. Sebagai contoh, bila satu mesin kas (cash register) harus dipakai oleh dua orang atau lebih, klerek (petugas pembukuan) harus disediakan laci kas dan kunci laci tersendiri. Dengan cara ini klerek diminta bertanggung jawab atas setiap laci kasnya sendiri, dan setiap hari dilakukan pencocokan antara jumlah kasnya masing-masing dengan pita mesin kas.
- Pemisahan tanggung jawab untuk kegiatan terkait
- Untuk menurunkan tingkat pemborosan kesalahan, dan ketidakberesan tanggung jawab untuk kegiatan yang terkait harus dibagi kepada dua orang atau lebih. Sebagai contoh, kegiatan pembelian, penerimaan barang dan pembayaran tagihan atas bahan habis pakai kantor dibagi di antara tiga orang atau tiga departemen. Jika orang yang sama melakukan pesanan pembelian, memeriksa penerimaan barang dan melakukan pembayaran maka kemungkinan dapat terjadi penyalahgunaan sebagai berikut.
- Pesanan didasarkan pada hubungan antara teman atau antara keluarga, tidak didasarkan pada harga kualitas dan faktor lain yang obyektif.
- Kuantitas dan kualitas barang mungkin tidak dicek kebenarannya.
- Barang mungkin dicuri.
- Kesahihan (validitas) dan ketelitian faktur mungkin hanya dicek dengan sembarangan dengan demikian dapat menimbulkan pembayaran untuk jumlah yang salah.
- Cek dan ricek yang terjadi pada pembagian tugas di antara karyawan atau berbagai departemen akan menghilangkan duplikasi tugas. Dokumen bisnis yang disiapkan oleh suatu departemen dirancang untuk mengoordinasi dan mendukung dokumen yang dibuat oleh departemen lain.
- Untuk menurunkan tingkat pemborosan kesalahan, dan ketidakberesan tanggung jawab untuk kegiatan yang terkait harus dibagi kepada dua orang atau lebih. Sebagai contoh, kegiatan pembelian, penerimaan barang dan pembayaran tagihan atas bahan habis pakai kantor dibagi di antara tiga orang atau tiga departemen. Jika orang yang sama melakukan pesanan pembelian, memeriksa penerimaan barang dan melakukan pembayaran maka kemungkinan dapat terjadi penyalahgunaan sebagai berikut.
- Pemisahan fungsi akuntansi, penyimpanan aset dan operasional.
- Kebijakan dan prosedur pengendalian harus menetapkan tanggung jawab berbagai aktivitas bisnis yang ada dalam suatu organisasi. Untuk mengurangi kemungkinan terjadinya kesalahan atau ketidakberesan fungsi-fungsi berikut harus dipisahkan (tidak boleh dilaksanakan oleh bagian atau individu yang sama):
- Fungsi akuntansi (pencatatan) untuk transaksi bisnis.
- Fungsi penyimpanan aset atau hasil transaksi badan usaha (seperti bagian kasir dan gudang).
- Fungsi operasional (pelaksana) aktivitas badan usaha (seperti bagian penjualan dan bagian produksi)
- Fungsi otorisasi yang mengizinkan terjadinya transaksi, seperti bagian kredit yang membolehkan penjualan secara kredit kepada pelanggan tertentu.
- Jika keempat fungsi tersebut dipisahkan, maka catatan akuntansi berperan sebagai pengecek independen terhadap pihak yang menyimpan aset dan pihak yang melakukan transaksi usaha. Sebagai contoh, karyawan yang dipercaya menerima kas dari para pelanggan tidak boleh mencatat penerimaan kas dalam catatan akuntansi, bila tidak karyawan tersebut dapat meminjam atau menggelapkan uang dan menyembunyikan dengan mengubah catatan akuntansi. Sejalan dengan itu, bila karyawan melakukan aktivitas usaha juga melakukan pencatatan hasil usahanya, maka mereka dapat memanipulasi (mengubah) laporan akuntansi agar hasilnya kelihatan baik. Misalkan, manajer toko yang memperoleh bonus tahunan sekian persen dari laba, dia akan tergoda untuk mencatat penjualan fiktif agar menerima bonus yang lebih besar.
- Ukuran pembuktian dan keamanan harus digunakan badan usaha untuk melindungi aktiva perusahaan dan menjamin keandalan data akuntansi. Prosedur kontrol dapat diterapkan dengan menggunakan berbagai teknik yang berbeda, seperti otorisasi, persetujuan dan prosedur rekonsiliasi. Sebagai contoh, karyawan yang melakukan perjalanan dinas harus meminta persetujuan dari kepala bagiannya dengan menggunakan surat perintah perjalanan dinas.
- Contoh lain prosedur pengendalian adalah penggunaan rekening giro bank dan alat ukur lain untuk menjamin keamanan kas dan dokumen berharga lain. Dengan menggunakan mesin kas yang menunjukkan jumlah yang tercatat untuk setiap penjualan menghadap ke pelanggan serta mencetak jumlah penerimaan untuk pelanggan, merupakan alat pengendalian internal yang amat efektif. Toko yang buka malam hari dapat menggunakan alat pengaman berikut untuk mencegah terjadinya perampokan:
- Letakkan mesin kas dekat pintu, sehingga terlihat jelas dari luar toko.
- Gunakan dua karyawan atau lebih untuk tugas malam atau gunakan satpam.
- Setorkan penerimaan kas setiap hari ke bank sebelum jam 17.00.
- Hanya sediakan sedikit jumlah kas sesudah jam 17.00 dengan menyimpan kelebihan kas di lemari besi.
- Pasang sistem kamera dan alarm.
- Perusahaan dapat pula memperoleh perlindungan melalui asuransi terhadap kerugian akibat penggelapan oleh karyawan. Asuransi demikian (fudelity bond) yang biasanya menghendaki latar belakang seluruh karyawan yang diasuransikan. Jika ada klaim yang dibayar, perusahaan asuransi biasanya akan melakukan tindakan hukum terhadap karyawan yang bertanggung jawab. Tindakan hukum seperti ini akan menangkal penggelapan oleh karyawan dan akan memperkuat pengendalian internal.
- Kebijakan dan prosedur pengendalian harus menetapkan tanggung jawab berbagai aktivitas bisnis yang ada dalam suatu organisasi. Untuk mengurangi kemungkinan terjadinya kesalahan atau ketidakberesan fungsi-fungsi berikut harus dipisahkan (tidak boleh dilaksanakan oleh bagian atau individu yang sama):
Informasi dan Komunikasi
Informasi dan komunikasi merupakan elemen yang penting dari pengendalian internal suatu perusahaan. Informasi tentang lingkungan pengendalian, penilaian risiko, prosedur pengendalian, dan monitoring diperlukan oleh manajemen sebagai pedoman operasional dan menjamin ketaatan dengan pelaporan hukum dan peraturan-peraturan yang berlaku pada perusahaan.
Informasi juga diperlukan dari pihak luar perusahaan. Manajemen dapat menggunakan informasi jenis ini untuk menilai standar eksternal, hukum, peraturan peristiwa dan kondisi yang berpengaruh pada pengambilan keputusan dan pelaporan eksternal. Sebagai contoh, manajemen menggunakan informasi dari Pernyataan Standar Akuntansi Keuangan (PSAK) untuk menilai dampaknya terhadap perubahan dalam standar pelaporan
Kualitas informasi yang dihasilkan dari suatu sistem informasi berdampak terhadap kemampuan manajemen untuk membuat keputusan yang baik dalam mengendalikan aktivitas perusahaan dan menyiapkan laporan keuangan. Sistem informasi akuntansi yang baik harus dapat mengolah transaksi yang sah (valid), seluruh transaksi yang terjadi, transaksi yang menjadi hak dan kewajiban perusahaan saja, mengukur transaksi sesuai dengan prinsip akuntansi yang berlaku umum dan cukup rinci. Selain itu sistem juga harus menghasilkan jejak audit yang dapat berupa dokumen dan catatan-catatan akuntansi.
Monitoring
Pemantauan (monitoring) terhadap sistem pengendalian intern akan menemukan kekurangan dan meningkatkan efektivitas pengendalian. Pengendalian internal dapat dimonitor dengan baik dengan cara penilaian khusus atau sejalan dengan usaha manajemen. Usaha monitoring yang terakhir dapat dilakukan dengan mengamati perilaku karyawan atau tanda- tanda peringatan yang diberikan oleh sistem akuntansi. Berikut adalah kegiatan karyawan yang dapat menjadi kunci ketidakjujuran mereka:
- perubahan gaya hidup yang mendadak;
- hubungan sosial yang erat dengan para pemasok;
- penolakan untuk mengambil cuti;
- sering berutang kepada karyawan lain;
- sering mabuk.
Berikut adalah tanda-tanda peringatan yang diberikan sistem akuntansi yang memberikan indikasi kemungkinan terjadinya penggelapan:
- Adanya dokumen yang hilang atau selang nomor transaksi (kemungkinan ada penyalahgunaan dokumen).
- Kenaikan luar biasa pengembalian uang kepada para pelanggan.
- Perbedaan jumlah penerimaan kas harian dengan setoran bank (ada kemungkinan penerimaan diambil sebelum disetorkan ke bank).
- Kenaikan tiba-tiba atas keterlambatan pembayaran (karyawan mungkin mengantongi pembayaran yang harus dilakukan).
- Penundaan pencatatan transaksi (kemungkinan ada usaha menunda penemuan kecurangan).
Penerapan komponen pengendalian internal akan bervariasi tergantung pada:
- Ukuran entitas.
- Karakteristik organisasi dan pemiliknya.
- Jenis usaha.
- Diversitas dan kompleksitas operasional.
- Metode pengolahan data.
- Aplikabilitas persyaratan legal dan regulator.
Pada perusahaan kecil dan menengah mungkin menggunakan cara yang kurang formal untuk menjamin bahwa tujuan pengendalian internal tercapai. Sebagai contoh, perusahaan yang lebih kecil dengan keterlibatan manajemen yang aktif dalam proses penyusunan laporan keuangan mungkin tidak mempunyai gambaran tentang prosedur akuntansi yang luas, sistem akuntansi yang canggih, atau kebijakan pengendalian tertulis. Perusahaan kecil mungkin juga tidak memiliki aturan perilaku secara tertulis, namun mengembangkan budaya yang menekankan pentingnya integritas dan perilaku etis melalui komunikasi lisan dan contoh dari manajemen. Perusahaan yang lebih kecil mungkin pula tidak memiliki anggota dewan komisaris independen. Bila perusahaan yang lebih kecil tersebut terlibat dalam transaksi yang kompleks atau harus memenuhi persyaratan hukum dan peraturan yang ada, maka cara untuk mencapai tujuan pengendalian internal mungkin juga dilakukan secara informal.
Keterbatasan Pengendalian Internal
Pengendalian internal amat memuaskan tidak sepenuhnya menjamin bahwa tujuannya akan tercapai. Tujuan pengendalian internal tidak akan tercapai kalau terjadi hal-hal sebagai berikut:
- Kesalahan pengambilan keputusan oleh manajemen. Bila manajemen pengambilan keputusan yang salah atau keliru, maka keputusan tersebut akan mengakibatkan tidak tercapainya tujuan perusahaan. Sebagai contoh manajemen salah memproduksi barang tidak laku di pasar, hal ini akan menyebabkan perusahaan mengalami kerugian.
- Adanya kerusakan sistem. Pengendalian internal bisa saja mengalami kerusakan karena adanya karyawan kunci yang tidak masuk, peralatan yang rusak atau oleh sebab-sebab lain.
- Persekongkolan (kolusi). Sebaik apapun pengendalian internal, kalau ada kolusi antara karyawan yang satu dengan karyawan yang lain atau antara karyawan dengan eksternal, maka akan menyebabkan kerugian bagi perusahaan, yang pada akhirnya tujuan perusahaan tidak tercapai.
- Pelanggaran oleh manajemen. Manajemen adalah pihak yang bertanggung jawab atas rancangan dan pelaksanaan pengendalian internal. Kalau manajemen melanggar kebijakan dan prosedur pengendalian yang telah ditetapkan, maka otomatis tujuan pengendalian internal menjadi terhambat.
- Manfaat dan biaya. Salah satu tujuan pengendalian internal adalah untuk melindungi aset perusahaan, tentu saja untuk itu dibutuhkan biaya. Kita tidak bisa mengeluarkan untuk melindungi suatu aset lebih besar dari pada nilai aset sendiri.
Sistem Akuntansi Komputer
Dewasa ini penggunaan komputer di bidang akuntansi semakin meluas, dengan semakin murahnya harga perangkat keras (hardware) dan perangkat lunak (software). Dengan kenyataan ini, timbul pertanyaan mengapa kita masih harus mempelajari sistem akuntansi manual di samping dalam sistem komputer akuntansi.
Sistem komputer akuntansi paling tidak memiliki tiga keunggulan utama.
- Pertama, di dalam sistem akuntansi komputer, transaksi secara serentak dan segera dicatat dan dibukukan secara elektronik ke dalam buku besar dan buku bantu. Proses pembukuan dilakukan tanpa campur tangan manusia, karena sejak semula pencatatan transaksi sudah mencakup informasi yang diperlukan untuk pembukuan ke dalam buku besar. Dengan demikian sistem akuntansi komputer umumnya lebih akurat daripada sistem manual.
- Kedua, Sistem komputer sekali tidak melakukan kesalahan, maka selanjutnya juga tidak akan melakukan kesalahan, seperti kesalahan hitung kesalahan posting dan kesalahan jurnal. Dengan demikian sistem akuntansi komputer dapat menghemat waktu yang diakibatkan karena koreksi kesalahan.
- Ketiga, sistem akuntansi komputer dapat menyediakan informasi saldo akun yang mutakhir, karena saldo akun dibukukan pada saat transaksi terjadi (real time). Dengan demikian sistem akuntansi komputer menyediakan informasi yang lebih mutakhir bagi manajemen untuk pengambilan keputusan.
Sistem akuntansi komputer terdiri atas berbagai macam subsistem. Misalnya subsistem Piutang Usaha, subsistem Utang Usaha dan subsistem Persediaan. Bila ada lima pelanggan yang membeli barang atau jasa, operator komputer akan memasukkan data setiap pelanggan ke dalam komputer. Data ini berupa tanggal, nomor pelanggan, kode barang atau jasa dan jumlah yang dibebankan. Daftar elektronik informasi ini dalam istilah komputer disebut sebagai file faktur (invoice file). Proses ini seperti yang kita lakukan ketika mencatat transaksi pendapatan dalam jurnal pendapatan pada sistem manual. Selain itu komputer secara elektronik mem-posting-kan masing-masing jumlah dalam arsip faktur tersebut sebagai debet pada “kartu” debitur yang bersangkutan dan ke akun Piutang Usaha dalam buku besar. Pada saat yang sama, dilakukan pengkreditan pada akun Pendapatan/Penjualan dalam buku besar. Posting dilakukan secara elektronik. Perangkat lunak akuntansi diprogram untuk mengambil informasi dalam arsip faktur dan secara otomatis membuat debet dan kredit dalam buku besar elektronik.
Secara berkala, manajemen memerlukan laporan untuk pengambilan keputusan. Ada tiga jenis laporan yang umum dihasilkan dari subsistem Piutang Usaha, yaitu laporan ikhtisar faktur pelanggan, laporan ikhtisar penerimaan kas, dan laporan saldo piutang pelanggan. Laporan-laporan ini dapat dilihat atau dicetak setiap saat.
- Laporan ikhtisar faktur pelanggan adalah ikhtisar arsip untuk periode waktu tertentu. Laporan ini mirip dengan format jurnal penerimaan pada sistem manual.
- Laporan ikhtisar penerimaan kas adalah ikhtisar arsip penerimaan kas untuk periode waktu tertentu. Laporan ini mirip dengan format jurnal penerimaan kas pada sistem manual.
- Laporan saldo piutang pelanggan berisi daftar seluruh saldo piutang dari alat bantu elektronik piutang. Karena akun dibukukan secara elektronik dari arsip faktur dan penerimaan kas, maka saldonya selalu mutakhir.
Sebagai pengendalian internal sistem komputer memiliki kelemahan yang melekat pada sistem tersebut. Kelemahan dari sistem komputer antara lain adalah sebagai berikut:
- Prinsip GIGO (Garbage In Garbage Out, sampah yang masuk sampah yang keluar). Komputer mengolah data berdasarkan data atau input yang dimasukkan ke dalam sistem tersebut, kalau input yang dimasukkan adalah maka informasi yang dihasilkan hanya berupa sampah saja, tidak berguna. Untuk mengatasi ini, hal ini pengendalian terhadap input harus dilakukan secara berlapis. Sebagai contoh, kalau Anda mau mengambil di suatu ATM, Anda harus menggunakan kartu ATM untuk masuk ke ruang ATM, memasukan kartu ATM ke komputer, menuliskan nomor sandi ke sistem, dan sebagainya, barulah Anda diperbolehkan melakukan transaksi.
- Kesalahan yang terjadi akan dilakukan secara berulang-ulang. Bila program yang disusun mengandung kesalahan, baik yang disengaja ataupun tidak, maka kesalahan tersebut akan diulang secara terus menerus. Misalnya saja, apabila penyusun program sistem perbankan dengan sengaja melakukan pembulatan ke bawah terhadap perhitungan bunga dan selisihnya ditransfer ke rekening dia. Dengan demikian setiap penghitungan bunga seorang penabung akan mengalami kerugian rata- rata sebesar Rp0,50 jumlah yang amat kecil. Anda dapat membayangkan kalau perhitungan bunga dilakukan secara harian, maka kerugian setahun seorang pelanggan tidak lebih Rp0,50 x 364 hari atau Rp182,00 dan kalau jumlah penabung pada bank tersebut 1 juta orang, maka jumlah kerugian penabung menjadi Rp182 juta per tahun. Kalau jumlah penabung 10 juta orang? Anda dapat membayangkan keuntungan yang diperoleh penyusun program tersebut. Untuk itu program komputer sebelum dijalankan harus betul-betul bebas dari kesalahan atau ketidakberesan.
- Data keuangan amat rentan. Data dan dokumen dalam sistem komputer biasanya dalam bentuk elektronik yang amat rentan secara fisik maupun secara sistemik. Bila terjadi kebakaran atau kebanjiran maka data tersebut akan rusak sama sekali, demikian juga kalau sistem disusupi oleh virus, maka data akuntansi yang ada sulit untuk diselamatkan. Untuk mencegah hal tersebut, perusahaan harus membuat salinan (back- up) untuk setiap program dan data yang ada. Salinan yang ada harus dimutakhirkan setiap saat dan disimpan di tempat yang aman.
- Tiadanya jejak akuntansi. Perusahaan yang sudah menerapkan sistem komputer secara penuh, sering kali tidak menggunakan dokumen kertas (hard copy) lagi. Semuanya dalam administrasi dalam bentuk elektronik. Hal ini akan menyulitkan, bila suatu ketika terjadi kesalahan dan perusahaan akan mengoreksinya.
Terlepas dari kelemahan yang ada, sistem komputer memiliki banyak keunggulan yaitu cepat, tepat, akurat dan murah. Hal ini yang mendorong semakin meluasnya perusahaan yang mengubah sistem akuntansi manualnya ke sistem akuntansi komputer.
Rangkuman Memahami Sistem Informasi Akuntansi
Sistem informasi akuntansi terdiri atas metode dan prosedur untuk mencatat dan melaporkan informasi keuangan dari suatu perusahaan atau unit organisasi. Sistem akuntansi yang baik harus dapat menyesuaikan diri dengan kebutuhan perusahaan dan mempertimbangkan pengendalian intern di dalam perancangannya. Tahap sistem akuntansi terdiri atas analisis sistem, perancang sistem dan implementasi dan pengembangan sistem.
Elemen pengendalian intern terdiri atas lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi serta komunikasi dan pemantauan. Apabila kelima elemen ini ada pada suatu organisasi, maka tujuan pengendalian intern akan dapat dicapai dengan lebih baik. Tujuan pengendalian intern adalah menjamin (1) tercapainya tujuan perusahaan (2), keandalan laporan keuangan dan (3) dipatuhinya undang-undang dan peraturan yang berlaku.
Sistem akuntansi komputer memiliki tiga keunggulan dibandingkan dengan kemutakhiran informasi yang dihasilkan. Prinsip yang digunakan dalam sistem akuntansi komputer tidak berbeda dengan konsep yang digunakan dalam sistem akuntansi manual. Oleh sebab itu, biarpun penggunaan sistem akuntansi komputer semakin meluas, namun mempelajari sistem akuntansi manual masih diperlukan.
Sumber
Sugiarto. 2021. Pengantar Akuntansi. Penerbit Universitas Terbuka: Tanggerang Selatan
Memahami Sistem Informasi Akuntansi Memahami Sistem Informasi Akuntansi Memahami Sistem Informasi Akuntansi Memahami Sistem Informasi Akuntansi Memahami Sistem Informasi Akuntansi Memahami Sistem Informasi Akuntansi Memahami Sistem Informasi Akuntansi Memahami Sistem Informasi Akuntansi Memahami Sistem Informasi Akuntansi Memahami Sistem Informasi Akuntansi
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Almanya’nın en iyi medyumu haluk hoca sayesinde sizlerde güven içerisinde çalışmalar yaptırabilirsiniz, 40 yıllık uzmanlık ve tecrübesi ile sizlere en iyi medyumluk hizmeti sunuyoruz.
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Almanya’nın en çok tercih edilen medyumu haluk yıldız hoca olarak bilinmektedir, 40 yıllık tecrübesi ile sizlere en iyi bağlama işlemini yapan ilk medyum hocadır.
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Merhaba Ben Haluk Hoca, Aslen Irak Asıllı Arap Hüseyin Efendinin Torunuyum. Yaklaşık İse 40 Yıldır Havas Ve Hüddam İlmi Üzerinde Sizlere 100 Sonuç Veren Garantili Çalışmalar Hazırlamaktayım, 1964 Yılında Irak’ın Basra Şehrinde Doğdum, Dedem Arap Hüseyin Efendiden El Aldım Ve Sizlere 1990 lı Yıllardan Bu Yana Medyum Hocalık Konularında Hizmet Veriyorum, 100 Sonuç Vermiş Olduğum Çalışmalar İse, Giden Eşleri Sevgilileri Geri Getirme, Aşk Bağlama, Aşık Etme, Kısmet Açma, Büyü Bozma Konularında Garantili Sonuçlar Veriyorum, Başta Almanya Fransa Hollanda Olmak Üzere Dünyanın Neresinde Olursanız Olun Hiç Çekinmeden Benimle İletişim Kurabilirsiniz.
Almanya’nın en iyi güvenilir medyumunun tüm sosyal medya hesaplarını sizlere paylaşıyoruz, güvenin ve kalitelin tek adresi olan medyum haluk hoca 40 yıllık uzmanlığı ile sizlerle.
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Dünyaca ünlü medyum haluk hocayı sizlere tanıtıyoruz anlatıyoruz, Avrupanın ilk ve tek medyum hocası 40 yıllık uzmanlık ve tecrübesi ile sizlerle.
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Dünyaca ünlü medyum haluk hocayı sizlere tanıtıyoruz anlatıyoruz, Avrupanın ilk ve tek medyum hocası 40 yıllık uzmanlık ve tecrübesi ile sizlerle.
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Belçika’nın en iyi medyumu medyum haluk hoca ile sizlerde en iyi çalışmalara yakınsınız, hemen arayın farkı görün.
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Medyum haluk hoca avrupanın en güvenilir medyum hocasıdır, sizlerinde bilgiği gibi en iyi medyumu bulmak zordur, biz sizlere geldik.
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Ünlülerin tercih ettiği medyum hocamıza dilediğiniz zaman ulaşabilirsiniz, medyum haluk hocamız sizlerin daimi yanında olacaktır.
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Birincisi güvenilir medyum hocaları bulmak olacaktır, ikinci seçenek ise en iyi medyumları bulmak olacaktır, siz hangisini seçerdiniz.
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Sizler için en iyi medyum hoca tanıtımı yapıyoruz, Avrupanın en ünlü medyum hocası haluk yıldız hoca sizlerin güvenini hızla kazanmaya devam ediyor.
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Dünyaca ünlü medyum haluk hoca, 40 yıllık uzmanlık ve tecrübesi ile sizlere en iyi hizmetleri vermeye devam ediyor, Aşk büyüsü bağlama büyüsü giden sevigiliyi geri getirme.
Dünyaca ünlü medyum haluk hoca, 40 yıllık uzmanlık ve tecrübesi ile sizlere en iyi hizmetleri vermeye devam ediyor, Aşk büyüsü bağlama büyüsü giden sevigiliyi geri getirme.
Medyum sitesi medyum hocamızın web sayfasını sizlere en iyi şekilde tanıtıyoruz, güzel yorumlarınız içinde teşekkkür ediyoruz.
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Ünlülerin tercihi medyum haluk hoca sizlerle, en iyi medyum sitemizi ziyaret ediniz.
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razboi Israel
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