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C HAPTER 3

Systems Development and Documentation Techniques

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INTRODUCTION

• Peralatan yang digunakan untuk melakukan dokumentasi adalah:– Narasi (deskripsi tertulis) – Flowcharts– Diagram– Material tertulis lain

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INTRODUCTION

• Dokumentasi meliputi Siapa, Apa, Dimana, Kapan, Mengapa dan bagaimana:– Data entry– Processing– Storage– Information output– System controls

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INTRODUCTION

• Bagaimana akuntan menggunakan dokumentasi – minimum, mereka dapat membaca dan mengerti

sistem bekerja.– Mereka harus mengevaluasi kekuatan dan

kelemahan dari pengendalian internal.• Sangat bergantung pada dokumentasi.

– Menyiapkan dokumnetasi:

. Memperlihatkan bagaimana sistem bekerja

. Memperlihatkan pemahaman mereka atas sistem pengendalian internal

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INTRODUCTION

– Data flow diagrams

• Deskripsi grafis tentang sumber dan tujuan data. Yang diperlihatkan:– Dari mana data berasal

– Bagaimana data mengalirHow it flows

– Proses yang dilakukan atas data

– Kemana data akan pergi

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INTRODUCTION

– Flowcharts

• Terdiri dari 3 tipe:– Document flowcharts memperlihatkan arus dokumen dan

informasi diantara departemen atau unit.

– System flowcharts memperlihatkan hubungan antara inputs, processing, dan outputs sebuah sistem.

– Program flowcharts memperlihatkan alur atau operasi logis yang dilakukan oleh program komputer.

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DATA FLOW DIAGRAMS

• A data flow diagram (DFD) secara grafis memperlihatkan alur data dalam organisasi. Digunakan untuk:– Mendokumentasikan sistem yang ada – Merencanakan dan merancang sistem baru

• Tidak ada cara yang paling benar dalam mengembangkan DFD.

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DATA FLOW DIAGRAMS

Customer1.0

ProcessPayment

2.0Update

A/R

CreditManager

Bank

AccountsReceivable

Customerpayment

Remittancedata

ReceivablesInformation

Deposit

• Example of a data flow diagram of the customer payment process from Figure 3-3 in your textbook

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DATA FLOW DIAGRAMS

• DFD terdiri 4 elemen utama:– Sumber data dan Tujuan– Alur data – Proses transformasi– Penyimpanan data

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DATA FLOW DIAGRAMS

• If two data elements flow together, then the use of one data flow line is appropriate.

CustomerProcessPayment

Cash Rec’t & Remittance Slip

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DATA FLOW DIAGRAMS

• Data dictionary:– Arus data dan penyimpanan data umumnya

adalah kumpulan dari data elements.– EXAMPLE: A data flow labeled student

information berisikan such as student name, date of birth, ID number, address, phone number, and major.

– The data dictionary bersisikan deskripsi data elemen, penyimpanan data, dan alur data dalam sistem.

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DATA FLOW DIAGRAMS

• Level tertinggi dari DFD adalah context diagram.– Memberikan rangkuman dari sistem .– Memperlihatkan sistem pemrosesan data dan

the external entities yang:• Sumber dari input• Tujuan dari output

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DATA FLOW DIAGRAMS

PayrollProcessing

System

Depart-ments

HumanResources

Govt.Agencies

Employees

Bank

Manage-ment

Time cards

New employee form

Employee change form

Tax report &

payment

Employee checks

Payroll checkPayroll report

• This is the context diagram for the S&S payroll processing system (Figure 3-5 in your textbook).

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DATA FLOW DIAGRAMS

1.0Updateempl.

Payrollfile

2.0Pay

Employ-ees

5.0Update

Gen.Ledger

4.0Pay

taxes

3.0Preparereports

Employee/Payroll file

GeneralLedger

HumanResources

Depart-ments Employees

Bank

Govt.Agencies

Manage-ment

EmployeeChange

form

New employeeform

Timecards

Employeepaychecks

Payrollcheck

PayrollDisburse-ment data

Payroll taxdisb. voucher

Tax report& payment

Payrollreport

This diagram shows the next level of detail for the context diagram in Figure 3-5.

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DATA FLOW DIAGRAMS

• RULE 1: pahami sistem. Observasi arus informasi.

• RULE 2: abaikan proses pengendalian dan tindakan pengendalian (e.g., error corrections).

.

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DATA FLOW DIAGRAMS

• RULE 4: buat terlebih dahulu context diagram first,

• RULE 5: identifikasikan dan beri label dari arus data.

• RULE 6: arus data yang memiliki alur yang sama harus dikelompokkan.

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DATA FLOW DIAGRAMS

• RULE 7: Setiap proses seharusnya memiliki setidaknya sata arus data masuk dan satu arus data keluar.

• RULE 8: proses yang terjadi bersamaan dapat dikelompokkan dalam 1 lingkaran.

• RULE 9: berikan nomor pada setiap proses secara sikuensial.

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DATA FLOW DIAGRAMS

• RULE 10: nama untuk proses harus menggunakan kata kerja update, prepare, etc.

• RULE 11: identifikasi dan beri labe pada penyimpanan data.

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DATA FLOW DIAGRAMS

• RULE 13: gambar DFD dari atas ke bawah dan dari kiri ke kanan .

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FLOWCHARTS

• A flowchart adalah teknik analitis yang menjelaskan beberapa aspek dari sistem informasi secara jelas dan logis.

• Flowcharts menggunakan simbol-simbol standar untuk memperlihatkan prosedur pemrosesan dan arus data.

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FLOWCHARTS

• Terdapat 4 tipe simbol flowchart:– Input/output symbols– Processing symbols– Storage symbols– Flow and miscellaneous symbols

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DOCUMENT FLOWCHARTS

• A document flowchart memperlihatkan arus dokumen dan informasi diantara beberapa bagian dari organisasi.

• Flowcharts ini melacak dokumen dan memperlihatkan :– Darimana dokumen berasal– Kemana didistribusikan – Bagaimana digunakan– Bagaimana disposisi akhirnya

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This is part of the document flowchart from Figure 3-9 in your textbook.

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GUIDELINES FOR PREPARING FLOWCHARTS

– Identifikasi:• Entitas yang akan dibuatkan bagan arus nya,

e.g., departments, functions, external parties• Arus Dokumen dan informasi• Proses

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GUIDELINES FOR PREPARING FLOWCHARTS

– Gunakan kolum terpisah untuk setiap aktivitas.• Example: jika ada 3 departemen yang

memproses data maka akan ada 3 kolom

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What are the entities in this flowchart?

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GUIDELINES FOR PREPARING FLOWCHARTS

– Flowchart memperlihatkan proses yang normal dan pengecualian dibuatkan annotations.

– Alur dari atas ke bawah, dan dari kanan ke kiri.

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GUIDELINES FOR PREPARING FLOWCHARTS

– flowchart harus jelas awalan dan akhirnya.• Memperlihatkan darimana dokumen berasal dan

ke mana berakhirnya.

– Satu pendekatan yang dapat digunakan adalah dengan membaca narasi dan untuk setiap langkah definisikan:

• Apa saja input nya • Apa proses yang dilaksanakan • Apa saja outputnya

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Identifies where input is coming from

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Inputs

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Process

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Output tostorage

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Input fornext

process

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Process

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Output

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GUIDELINES FOR PREPARING FLOWCHARTS

– Setiap proses manual memiliki setidaknya satu input dan satu output.

– Perlihatkan semua data yang masuk atau diambil dari file komputer t.

– Jangan buat simbol proses untuk:• Mengantarkan dokumen ke entitas berikutnya • Menyimpan dokumen

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Forwardinga document

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Filinga document

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GUIDELINES FOR PREPARING FLOWCHARTS

– Jika menggunakan beberapa dokumen, letakkan nomor dokumen di bagian kanan atas.

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What happens to the document numbers as the documents

move to other locations?

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GUIDELINES FOR PREPARING FLOWCHARTS

– Buat on-page connectors dan beri labe secara jelas untuk mencegah garis alur kerja yang berlebihan.

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GUIDELINES FOR PREPARING FLOWCHARTS

– Gunakan off-page connectors jika alur berpindah ke halaman yang lain.

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Are there other off-page connectors on

this flowchart?