Page 6 - Sistem Informasi dan Pengendalian (2 Maret 2026)

SISTEM INFORMASI
DAN PENGENDALIAN INTERNAL DALAM AKUNTANSI

BAB 3: ENTERPRISE RESOURCE PLANNING (ERP) ........................................................ 31
Tujuan Pembelajaran ................................................................................................................ 33

3.1 Pengertian Sistem Enterprise Resource Planning dan Modul ................................. 33
3.2 Vendor Sistem ERP ...................................................................................................... 35
3.3 Keuntungan dan Tantangan Dalam Penerapan Sistem ERP ................................... 36

3.4 Perencanaan dan Keputusan Implementasi ERP ..................................................... 37
3.5 Tahapan Implementasi ERP dan Strategi Implementasi ERP ................................. 40

3.6 Critical Success dan Failure Factors dari Implementasi ERP .................................. 43
IAI WEB VERSION
Latihan Soal ................................................................................................................. 46

Bab 4: SISTEM INFROMASI DAN PENGENDALIAN INTERNAL .................................... 49

Tujuan Pembelajaran ................................................................................................................ 51
4.1 Pendahuluan ................................................................................................................ 51

4.2 Konsep Dasar Pengendalian Internal ........................................................................ 51
4.3 Membandingkan Kerangka Pengendalian Internal .................................................. 53
4.3.1 COBIT Framework ......................................................................................... 53

4.3.2 COSO Internal Control-Integrated Framework ........................................... 56
1. Lingkungan pengendalian .................................................................................... 56
2. Penilaian Risiko ...................................................................................................... 57

3. Aktivitas Pengendalian .......................................................................................... 59
4. Periode Risiko Tinggi ............................................................................................. 59
A. Otorisasi yang tepat atas transaksi dan aktivitas ......................................... 60

B. Segregation of Duties (SOD ........................................................................... 60
C. Pengendalian dalam Pengembangan dan Akuisisi Proyek Sistem

Informasi. ........................................................................................................ 61
D. Pengendalian atas Perubahan Sistem (Change Management Controls)..... 62
E. Desain dan Penggunaan Dokumen dan Catatan ........................................ 62
F. Perlindungan atas Aset, Dokumen, dan Data .............................................. 62

G. Pemeriksaan Independen atas Kinerja (Independent Checks on
Performance) .................................................................................................. 63

4.3.3 COSO Enterprise Risk Management (ERM) Framework ............................ 64
4.4 Pengendalian atas Risiko Teknologi Informasi Terkini ............................................ 66
4.5 Pengendalian atas Risiko Teknologi Informasi Terkini ............................................ 67

Latihan Soal... .............................................................................................................. 70

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