Sistem Informasi Akuntansi

Accounting Information Systems (AIS)
is a component of organizations that collect, classify, process, analyze and communicate financial information and decision making relevant to parties outside the company and external parties.
Accounting itself actually is an Information System.

SIA characteristics that differentiate it from other CBIS subsystems :
• SIA perform tasks Necessary
• Sticking to a relatively standard procedure
• Dealing with detailed data
• Focus historical
• Provide information on minimum breaking

Formed an important function of Accounting Information Systems in an organization include :
• Collect and store data about the activities and transactions.
• Process data into information that can be used in decision-making process.
• Perform precise control of the assets of the organization.

Accounting Information System Subsystems to process various financial transactions and non-financial transactions that directly affect the processing of financial transactions.

Accounting Information System consists of three subsystems :
• transaction processing systems, support the daily business operations.
• System for general ledger / financial reporting, generating financial statements, such as profit/loss, balance sheet, cash flow, tax returns.
• management reporting system, which provides the internal management of various special-purpose financial statements and the information needed for decision-making, such as budgeting, performance reporting, and accountability reports.

Various non-financial transactions that can not be processed by the usual Accounting Information Systems, processed by the Management Information System. The second difference is :
• SIA collect classify, process, analyze and communicate financial information
• SIM collect classify, process, analyze and communicate all types of information

An Accounting Information Systems add value by :
• Provide accurate and timely so that it can perform the main activity in the value chain effectively and efficiently.
• Improve quality and reduce costs of products and services produced
• Improve efficiency
• Improve the ability in decision making
• Increase knowledge sharing
• Increase work efficiency in the financial section

2 components of Accounting Information Systems, among others :
• Information Specialist
• Accountant

Examples of Accounting Information Systems as a center for corporate information :
• 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 product
• The SIA project cost estimates and the estimated revenue associated with these products, then the data obtained are processed by the EDP. After processing the results returned to the SIA to later be given to the marketing department.

Both sections will discuss the results of the analysis is to look for an appropriate decision.
From the above example can be found in 2 aspects associated with modern business systems, namely :
• The importance of communication between departments that lead to the achievement of a decision.
• The role of AIS in providing information that can assist other departments to make decisions.

Accounting information generated by the Accounting Information Systems are divided into 2, namely :
• Financial Accounting Information, in the form of financial statements addressed to the extern.
• Accounting Information Management, useful for management decision making.