Online Training – Accounting Information System – An Introduction

Online Training – Accounting Information System – An Introduction

February 23, 2026

Jadwal Pelatihan Online Training – Accounting Information System – An Introduction

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Online Training – Accounting Information System – An Introduction

DESKIPSI Accounting Information System – An Introduction

Pelatihan Accounting Information System (AIS) – An Introduction dirancang untuk memberikan pemahaman fundamental mengenai sistem informasi akuntansi sebagai alat pendukung operasional, pengendalian internal, dan pengambilan keputusan manajemen. Di era digital dan otomatisasi, sistem informasi akuntansi bukan hanya alat pencatatan transaksi, tetapi merupakan sistem terintegrasi yang mendukung:

Proses bisnis perusahaan
Pengendalian internal
Keamanan data keuangan
Pelaporan manajerial
Efisiensi operasional

Konsep sistem informasi akuntansi banyak dikembangkan dalam literatur akademik dan praktik profesional seperti yang dijelaskan oleh Marshall B. Romney dan Paul John Steinbart yang menekankan pentingnya integrasi antara akuntansi, teknologi informasi, dan pengendalian internal.

TUJUAN Accounting Information System – An Introduction

Setelah mengikuti pelatihan ini, peserta diharapkan mampu:

Memahami konsep dasar sistem informasi akuntansi
Mengidentifikasi komponen dan struktur AIS
Memahami siklus transaksi dalam AIS
Menjelaskan peran AIS dalam pengendalian internal
Mengidentifikasi risiko dan pengamanan sistem
Memahami integrasi AIS dengan sistem ERP

**MATERI Training Online – Accounting Information System – An Introduction Accounting Information System – An Introduction**

1. Introduction to Accounting Information System

Pengertian AIS
Tujuan dan fungsi AIS
Peran AIS dalam organisasi
Evolusi sistem akuntansi manual ke digital

2. Components of AIS

People (pengguna sistem)
Procedures & Instructions
Data
Software
IT Infrastructure
Internal Controls

3. Business Process & Transaction Cycles

Revenue Cycle
Expenditure Cycle
Production Cycle
Payroll Cycle
Financial Reporting Cycle

4. Internal Control & Risk in AIS

Konsep pengendalian internal
Separation of duties
Risk assessment
Fraud risk dalam sistem informasi
IT controls (general & application control)

5. Documentation & System Tools

Flowchart
Data Flow Diagram (DFD)
Document flowchart
Sistem ERP (overview integrasi AIS)

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