Page 5 - Sistem Informasi dan Pengendalian (2 Maret 2026)

DAFTAR ISI

Daftar Isi

Sambutan Ketua Dewan Pengurus Nasional Ikatan Akuntan Indonesia ............................. III
Daftar isi..... ................................................................................................................................ V

BAB 1: PENDAHULUAN......................................................................................................... 1
Tujuan Pembelajaran........ ........................................................................................................ 3

1.1 Definisi Sistem Informasi ............................................................................................ 3
Contoh Goal Conflict (Pertentangan Tujuan ............................................................ 3

Contoh Goal Congruence (Keselarasan Tujuan ........................................................ 3
1.2 Ragam Sistem Informasi ............................................................................................. 6
1.3 Pengendalian Internal, Manajemen Risiko, Corporate Governance dan IT
Governance .................................................................................................................. 9

1.4 Perkembangan Teknologi Informasi dan Pengaruhnya ke Profesi Akuntan .......... 12
IAI WEB VERSION 12
Big Data Analysis .........................................................................................................

1.4.2 Big Data Analysis ............................................................................................ 12
1.4.2 Internet of Things (IoT ................................................................................... 13
1.4.3 Blockchain ...................................................................................................... 13

1.4.4 Cloud Computing ........................................................................................... 13
1.4.5 Artificial Intelligence (AI ................................................................................ 14
Latihan Soal ................................................................................................................. 16

BAB 2: DATA DAN SISTEM INFORMASI......... ................................................................... 19
Tujuan Pembelajaran ................................................................................................................ 21

2.1 Siklus Pemrosesan Data .............................................................................................. 21
2.1.1 Perekaman data (data input)

2.1.2 Penyimpanan data ......................................................................................... 22
2.1.3 Data Processing .............................................................................................. 24
2.1.4 Penyajian Informasi ....................................................................................... 25
2.1.5 Pengendalian Internal ada 4 (empat) Tahap Siklus Pemrosesan Data ..... 26

2.2 Perkembangan Teknologi Informasi dan Keuntungan Penggunaan Teknologi
Informasi... ................................................................................................................... 26
Latihan Soal........ ......................................................................................................... 28

Hak Cipta 2025 IKATAN AKUNTAN INDONESIA – Dilarang memfoto-kopi atau memperbanyak v