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Accounting Sytem

In: Other Topics

Submitted By elazul21
Words 901
Pages 4
Ridho Tejo Nugroho
1111002026
Akuntansi 2011

System Development and Documentation Techniques

Introduction * Dokumentasi terdiri dari narasi, flowchart, diagram, dan materi tertulis lainnya yang menerangkan bagaimana sistem bekerja. Informasi yang didokumentasikan sendiri terdiri dari: siapa, apa, kapan, dimana, mengapa, dan bagaimana data dimasukkan, diproses, disimpan, output informasi, dan kontrol sistem. * Deskripsi narasi merupakan penjelasan tertulis secara berurutan dari komponen dan interaksi sebuah sistem. * Dokumentasi penting dalam beberapa level berikut ini: 1. Kita harus mampu membaca dokumentasi untuk mengetahui bagaimana sistem bekerja. 2. Kita dituntut untuk mengevaluasi sistem kontrol internal untuk mengetahui kelebihan dan kekurangan sistem kontrol dan merekomendasikan perbaikan. 3. Kita juga harus mampu mempersiapkan dokumentasi itu sendiri.

Data Following Diagrams (DFD) * Data Following Diagrams (DFD) merupakan deskripsi dalam bentuk grafik dari sumber dan tujuan data yang menunjukkan perubahan data dalam suatu organisasi. * Elemen dasar DFD: 1. Data source and destination
Menggambarkan orang dan organisasi yang mengirim dan menerima data dari sistem. Tujuan data disebut juga sebagai data sinks.

2. Data flows
Menggambarkan perputaran data masuk dan keluar dari proses.

3. Transformation processes
Menggambarkan proses transformasi data dari input ke output. Disebut juga sebagai bubbles. 4. Data stores
Menggambarkan proses penyimpanan data.

Subdiving the DFD * DFD dibagi menjadi bagian-bagian yang lebih kecil agar menjadi lebih detail, karena beberapa sistem bisa digunakan dalam bentuk diagram dalam satu lembar penuh kertas. * Level teringgi DFD adalah context diagram yang menyediakan ringkasan dari suatu sistem kepada pembaca.

Petunjuk Menggambar DFD * Berikut ini merupakan petunjuk menggambar DFD: 1. Mengerti sistem
Untuk mengerti bagaimana sistem bekerja, amati perputaran informasi dalam suatu organisasi dan wawancara individu yang menggunakan dan memproses data. 2. Abaikan aspek-aspek yang pasti dalam sistem
Kegunaan DFD adalah membuat deskripsi diagram mengenai perputaran data, maka abaikan semua proses kontrol dan hanya libatkan kesalahan yang sangat penting saja. 3. Tentukan perbatasan sistem
Sertakan semua elemen data yang relevan pada DFD. Jika ada keraguan mengenai tingkat kepentingan suatu elemen data, sertakan saja elemen data tersebut sampai ditentukan keputusan yang jelas untuk meniggalkannya. 4. Kembangkan sebuah context diagram
Context diagram merupakan cara yang bagus untuk menentukan perbatasan sistem. 5. Identifikasi perputaran data
Setiap perpindahan informasi merupakan suatu perputaran data. 6. Kelompokkan perputaran data
Elemen data yang berputar bersama harus dikelompokkan menjadi satu. Jika elemen data tidak berputar bersama, maka mereka harus dipisahkan. 7. Identifikasi proses transformasi
Tempatkan dalam sebuah lingkaran jika ada transformasi data. Semua proses transformasi harus mempunyai satu atau lebih proses perputaran data.

8. Kelompokkan proses tranformasi
Jangan pernah mengkombinasikan item yang tidak berhubungan ke dalam proses transformasi yang sama. 9. Identifikasi semua penyimpanan file dan data
Data dapat disimpan secara permanen ataupun sementara pada semua sistem. Semua data yang keluar dan masuk harus diidentifikasi. 10. Identifikasi semua sumber dan tujuan data
Semua sumber dan tujuan data harus diidentifikasi dan disertakan dalam DFD. 11. Beri nama semua elemen DFD
Kecuali untuk perputaran yang keluar dan masuk penyimpanan, elemen data harus diberi nama untuk memudahkan membaca dan mengerti DFD. 12. Bagi DFD menjadi komponen yang lebih kecil
DFD yang penuh sulit untuk dibaca dan dimengerti. Jika kita memiliki lima sampai tujuh proses dalam satu halaman, gunakan DFD dengan level yang lebih tinggi dan lebih rendah. 13. Beri nomor berurutan bagi setiap proses
Perputaran data biasanya berurutan dari nomor kecil ke nomor yang lebih besar sehingga memudahkan pembaca. 14. Ulangi proses
Pengembang DFD harus mengulangi pekerjaannya beberapa kali. Atur perputaran datanya dari atas ke bawah dan dari kiri ke kanan. 15. Siapkan salinan akhir
Gambar salinan akhir dari DFD. Tuliskan judul DFD, tanggal dibuat, dan nama pembuat pada setiap halamannya.

Flowcharts * Flowchart adalah sebuah teknik analisa untuk mendeskripsikan beberapa aspek dari sebuah sistem informasi secara jelas, ringkas, dan logis. * Input/output symbols: menggambarkan alat atau media yang menyediakan input atau output dalam sebuah proses. 1. Document

2. Multiple copies of one document

3. Input/output; jornal/ledger

4. Display

5. Online keying

6. Terminal or personal computer

7. Transimittal tape

* Processing symbols: menampilkan alat jenis apa yang digunakan untuk memproses data atau mengindikasikan ketika proses dilakukan secara manual. 1. Computer processing

2. Manual operation

3. Auxiliary operation

4. Off-line keying

* Storage symbols: menampilkan alat yang diperlukan untuk menyimpan data yang sedang tidak digunakan sistem. 1. Magnetic disk/drive

2. Magnetic tape

3. N
File

* Flow and miscellaneous symbols: mengindikasikan perputaran data dan barang. Selain itu, juga menggambarkan operasi seperti dimana flowchart dimulai dan diakhiri, dimana keputusan dibuat, dan dimana memberi catatan tambahan dalam flowchart. 1. Document or flow processing

2. Data/information flow

3. Communication link

4. On-pade connector

5. Off-page connector

6. Terminal

7. Decisions

8. Annotation

Document Flowcharts * Document flowchart menggambarkan perputaran dokumen dan informasi di area tanggung jawab dalam sebuah organisasi. Digunakan untuk menganalisa kesesuaian prosedur kontrol dalam sistem, sperti pengecekan internal dan pemisahan fungsi. * Internal control flowchart merupakan document flowchart yang menggambarkan dan mengevaluasi kontrol internal.

System Flowcharts * System flowchart menggambarkan hubungan antara input, proses, dan output dalam sistem informasi akuntansi. * Input bisa berupa data baru yang dimasukkan dalam sistem, data yang disimpan untuk digunakan kedepannya, atau dua-duanya. Input kemudian diikuti oleh proses data dan akhirya menghasilkan informasi sebagai outputnya. Output dapat berupa tampilan dalam layar atau print-out dalam kertas.

Program Flowcharts * Program flowchart menggambarkan operasi logika secara berurutan yang dilakukan oleh sebuah komputer dalam menjalankan program. * System Flowchart
Input
Program flowchart menunjukkan logika spesifik untuk digunakan dalam system folowchart.

Storage
Output
Process

Program
Flowchart
Input data If a condition is met

No

Yes

Update record
Perform calculation

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