Page 4 - MODUL LEVEL DASAR ASURANS DAN SISTEM INFORMASI

DAFTAR ISI

BAB 1 Pengantar Sistem .................................................................................................................. 1
Tujuan Pembelajaran............................................................................................................. 1
A. Pengertian Sistem........................................................................................................... 1
B. Pengertian Sistem Informasi.......................................................................................... 2
C. Model Umum Sistem Informasi………………………………………......................... 3
Latihan Soal.......................................................................................................................... 7
Referensi…………………………………………………………………………………… 10
BAB 2 Konsep Dan Sistem Informasi............................................................................................... 11
Pendahuluan.......................................................................................................................... 11
Tujuan Pembelajaran............................................................................................................ 11
A. Pengertian Data dan Informasi……………………...................................................... 12
B. Penangkapan Data Dan Proses Pembuatan Informasi……………………................... 15
C. Karakteristik Informasi Yang Baik…………………………………………………… 17
D. Nilai Informasi……………………………………………………………………….. 19
E. Tata Kelola Informasi………………………………………………………………… 20
Latihan Soal......................................................................................................................... 24
Referensi............................................................................................................................. 26
BAB 3 Sistem Informasi Dalam Organisasi...................................................................................... 27
DOKUMEN
Pendahuluan.......................................................................................................................... 27
Tujuan Pembelajaran............................................................................................................ 27
A. Sistem Informasi di Organisasi....................................................................................... 27
B. Kebutuhan Informasi Dalam Organisasi........................................................................ 34
C. Jenis Laporan………………………………………………………………….............. 38
IAI
Latihan Soal....................................................................................................................... 42
Referensi.............................................................................................................................. 45
BAB 4 Etika Akuntan Profesional………........................................................................................ 46
Pendahuluan.......................................................................................................................... 46
Tujuan Pembelajaran............................................................................................................ 46
A. Apa Itu Etika…………………....................................................................................... 46
B. Kode Etik untuk Akuntan Profesional............................................................................ 47
C. Penegakan Lingkungan Etis............................................................................................ 51
Latihan Soal.......................................................................................................................... 55
Referensi................................................................................................................................ 58
BAB 5 Jasa Seorang Auditor............................................................................................................. 59
Pendahuluan.......................................................................................................................... 59
Tujuan Pembelajaran............................................................................................................. 59
A. Menjelaskan Kerangka International Jasa Audit............................................................ 59
B. Unsur-Unsur Jasa Asurans………………..................................................................... 62
C. Jenis Perikatan Asurans ................................................................................................. 66
Latihan Soal........................................................................................................................... 69
Referensi................................................................................................................................. 72
BAB 6 Konsep dan Perlunya Asurans ............................................................................................... 73
Tujuan Pembelajaran.............................................................................................................. 73
A. Apa Itu Asurans................................................................................................................ 73
B. Mengapa Jasa Asurans Penting..................................................................................... 75
C. Mengapa Jasa Asurans Tidak Akan Pernah Pasti.......................................................... 77
Latihan Soal........................................................................................................................... 79
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