(RPS) MATA KULIAH

RENCANA PEMBELAJARAN SEMESTER (RPS)
MATA KULIAH:
Sistem Informasi Akuntansi II
PROGRAM STUDI AKUNTANSI
2015
18
Nama Mata Kuliah
Kode Mata Kuliah/sks
Program Studi
Semester
Mata Kuliah Prasyarat
:
:
:
:
:
Sistem Informasi Akuntansi II
EKA 4140
Akuntansi
/ 3 sks
Sistem Informasi Akuntansi I
Deskripsi Mata Kuliah
Matakuliah SIA II bertujuan memberi pemahaman pada peserta didik mengenai Sistem
Informasi Akuntansi berbasis komputer dan pengendalian intern yang diperlukan dalam
lingkungan SIA berbasis komputer. Setelah lulus dari matakuliah ini peserta didik
diharapkan akan mampu untuk memahami pengendalian intern yang digunakan SIA
berbasis komputer dalam sebuah organisasi. Selain itu matakuliah ini memberi peserta
didik pemahaman mengenai proses-proses pengembangan sistem yang diperlukan
dalam sebuah Sistem Informasi Akuntansi. Secara singkat akan diberikan materi
mengenai ERP, E-commerce dan audit sistem informasi.
Capaian Pembelajaran/Learning Outcomes
Pada level ini mahasiswa diharapkan memiliki kemampuan untuk mengingat,
memahami, mengimplementasikan dan mulai menganalisa pentingnya sebuah Sistem
Informasi dalam suatu perusahaan, khususnya bidang Akuntansi. Pada SIA II,
kemampuan ditingkatkan pada pemahaman yang lebih spesifik pada pengendalian
internal dan implementasi menggunakan AIS tools dan audit tool.
Referensi
 Accounting Information Systems, 12th ed., Romney & Steinbart, 2012, Prentice Hall. (RS) 
2. Accounting Information System, 8th ed. James A. Hall, 2012, South-Western College
Publishing. (JH)
 Accounting Information Systems, 11th ed., Bodnar & Hopwood, 2012, Pearson Education.
(BH) 
4. Accounting Information System and Internal Control, 2nd edition, Vasseen et. al., 2009,
John Wiley & Sons. (VM)
5. Sistem Informasi Keperilakuan, edisi revisi, Jogiyanto, 2007, Andi. (JG)
Kemampuan Akhir yang Diharapkan
28
HARD COMPETENCIES
v
SOFT COMPETENCIES
Analytical / Quantitative
Customer orientation
Skills that emphasize techniques for
improving problem-solving by making
problem-solving a more rational, analytical
process
Remaining competitive in an increasingly
global environment companies needed to
create an environment in which the customer
was at the center of every decision.
v
Computer skills
The fundamental skills needed for seeking
information utilizing hardware, software, and
internet.
Decision making
v
Entrepreneurial
v
v
The creation of wealth – adding value
The process through which a problem was
identified solution objectives defined, a predecision made, alternatives generated and
evaluated, and the best alternative chosen and
implemented.
Leadership / Interpersonal
v
Behavior and characteristics of individuals who
use their influence to coordinate and direct
the activities of others toward group
objectives.
Risk taking
Oral communication
A decision making situation which only the
probabilities of the possible outcomes are
known
The transfer of information from one person to
another by the process of speaking and
listening
Written Communication
TeamBuilding
The ability to use written language
effectively.
A planned organizational development
technique with a group of people who may
have common organizational relationships and
goals designed to improve how work gets
done.
v
Strategic Thinking & Systemic Thinking
v
The process of determine the alternatives
solution through perceiving, understanding,
and reasoning process by considering the short
and long term implications.
38
Evaluasi Hasil Belajar
Penilaian mahasiswa akan ditentukan berdasarkan gabungan dari komponen berikut ini:
1) Ujian tengah semester (UTS)
30%
2). Ujian akhir semester (UAS)
30%
3). Tugas terstruktur
40%
Konversi nilai angka ke nilai huruf, sesuai bobot komponen, adalah sebagai berikut:
Nilai Angka
Nilai Huruf
Bobot
Nilai Angka
Nilai Huruf
≥ 90
A
4,00
60,00 – 64,99
C+
80,00 – 89,99
A3,75
55,00 – 59,99
C
75,00 – 79,99
B+
3,25
50,00 – 54,99
C70,00 – 74,99
B
3,00
45,00 – 49,99
D
65,00 – 69,99
B2,75
< 45
E
Bobot
2,25
2,00
1,75
1,00
0,00
48
Rencana Perkuliahan
Minggu
Ke-
Kemampuan Akhir yang
Diharapkan
Pokok Bahasan dan Sub Pokok
Bahasan
Overview of learning process
1. Recognize
the
primary
information flows within the
business environment.
2. Differentiate AIS and MIS.
3. Differentiate
non/financial
transactions.
4. Describe AIS basic functions.
5. The role of AIS for company.
1. Understand the transaction
cycle.
2. Understand Accounting record
in
transaction
processing
system.
3. Understand batch and real time
processing.
4. Describe the documents and
procedures to collect and
process transaction data.
1. Explain threats in modern IS.
2. Define how and find who
penetrate Fraud.
3. To prevent fraud.
and introduction to Accounting
1
Information System.
Overview
of
transaction
processing.
2
Computer Fraud and Abuse
Technique.
3
Metode
Pembelajaran
Media
Pembelajaran
Sumber
Ajar
Deskripsi Tugas
- Ceramah
- Diskusi
-
-
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
RS 1
JH 1
- Kuis
- Tanya jawab
- Penyelesaian soal
- Ceramah
- Diskusi
-
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
RS 2
JH 2
- Kuis
- Tanya jawab
- Penyelesaian soal
- Ceramah
- Diskusi
- Presentasi
-
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
RS 5-6
- Kuis
- Tanya jawab
- Penyelesaian soal
58
IS
Control
for
Reliability: Part I
Systems
4
IS Control for Systems
Reliability: Part II
5
Transaction
Processing
Internal Control Process
6
Electronic Commerce Systems
7
&
1. Explain the information and
system reliability.
2. Describe
and
identify
preventive,
detective
and
corrective control.
3. Basic types of encryption.
- Ceramah
- Diskusi
-
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
RS 8, 9, 10
- Kuis
- Tanya jawab
- Penyelesaian soal
1. Explain the risk of incompatible
functions of how to structure
the IT function.
2. Explain
the
precaution
required.
3. Explaining the technique to
reduce risk.
4. To explain the database
integrity.
1. To explain computer processing
and exposure.
2. To explain the external
influence in internal control.
3. To explain the internal control
process.
4. To describe the techniques of
evaluating internal control.
1. To describe the integration
trough internet.
2. To explain the business benefit
by using e-commerce.
3. To explain the risk associated
with e-commerce.
4. To describe the internet
security.
5. To explain the E-commerce
- Ceramah
- Diskusi
- Presentasi
-
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
JH 15-16
- Kuis
- Tanya jawab
- Penyelesaian soal
- Ceramah
- Diskusi
- Presentasi
-
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
BH 4
- Kuis
- Tanya jawab
- Penyelesaian soal
- Ceramah
- Diskusi
- Presentasi
-
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
JH 12
- Kuis
- Tanya jawab
- Penyelesaian soal
68
application.
8
Ujian Tengah Semester (UTS)
Enterprise Resource Planning
Systems
9
Internal Control on ERP System
10
Introduction
to
System
Development Life Cycle
11
System Development Strategies
on AIS
12
1. To
explain
the
general
functionality and key elements
of ERP systems.
2. To discuss the various aspects
of ERP configuration.
3. To explain the risk in ERP
implementation.
4. To
explain
about
data
warehousing.
1. To explain the evolution of
internal control.
2. To explain the scope of IS
3. To explain the cornerstone of
internal control.
4. To explain the internal control
instruments.
1. To explain the key stages of
SDLC.
2. To describe the circumstances
during the system migration.
3. To discuss the issues occurring
during the analysis.
1. To explain the stages of SDLC.
2. To explain the role of
accountant in SDLC.
3. To explain TELOS.
- Ceramah
- Diskusi
- Presentasi
-
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
RS 17
JH 11
- Kuis
- Tanya jawab
- Penyelesaian soal
- Ceramah
- Diskusi
- Presentasi
-
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
VM 2
JH 11
(alternativ
e)
- Kuis
- Tanya jawab
- Penyelesaian soal
- Ceramah
- Diskusi
- Presentasi
-
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
JH 13-14
- Kuis
- Tanya jawab
- Penyelesaian soal
RS 20, 21,
22
- Kuis
- Tanya jawab
- Penyelesaian soal
- Ceramah
- Diskusi
- Presentasi
78
Auditing CBIS
13
Introduction
to
theory
Behavior towards IS
of
1. To describe the scope of audit
work and process.
2. To discuss the objectives of
audit CBIS.
3. To describe the computer audit
software.
1. To explain the acceptance
model of IS
14
15
Review & Discussion on
Current issues in AIS
16
All chapter (after mid)
-
Ceramah
Diskusi
Presentasi
Praktikum
-
Ceramah
Diskusi
Presentasi
Praktikum
-
Ceramah
Diskusi
Presentasi
Praktikum
-
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
Text
Presentasi
Animasi
Audio/video
Soal-tugas
Web
RS 11
- Kuis
- Tanya jawab
- Penyelesaian soal
JG 4
- Kuis
- Tanya jawab
- Penyelesaian soal
All chapter
- Kuis
- Tanya jawab
- Penyelesaian soal
Ujian Akhir Semester (UAS)
Dibuat oleh :
Disahkan oleh :
Mengetahui :
Tifa Noer Amelia, SE., M.Acc.
Dosen
Jasman, SE., Ak., MBA.
Ketua Program Studi S1 Akuntansi
Dr. Umbas Krisnanto
Dekan Fakultas Ekonomi & Bisnis
88