Sabtu, 01 Juni 2013

tugas 3 kelompok 8 (pemodelan proses bisnis)

Tugas 3
Kelompok 8



Nama kelompok :
Irvan stevanus 682012007
Theo martinus 682012070
Anggakara diaz 682010052
Jefri nova d 682010025









1.Jelaskan tentang siklus pendapatan
Pengertian Siklus Pendapatan

·        Menurut Boynton, Johnson, Kell dalam bukunya “Modern Auditing Jilid2” (2003:4), siklus pendapatan (revenue cycle) terdiri dari aktivitas- aktivitas yang berkaitan dengan pertukaran barang dan jasa dengan pelanggan dan penagihan pendapatan dalam bentuk kas.

·        Menurut Bodnar dan Hopwood (2006:7),  siklus pendapatan merupakan suatu kegiatan yang berhubungan dengan distribusi barang dan jasa ke entitas lainnya dan mengumpulkan penerimaan kas dari pihak yang berkaitan.


·        Menurut Samiaji Sarosa (2009:17), siklus pendapatan (revenue cycle) terdiri dari semua aktivitas penjualan dan penerimaan kas,aktivitas yang harus dicatat adalah penerimaan order dari konsumen, penjualan dan penerimaan kas. Pengiriman barang juga harus dicatat jika terjadi tidak bersamaan dengan penjualan.

Kesimpulanya adalah siklus pendapatan merupakan rangkaian aktifitas bisnis dan kegiatan pemrosesan informasi terkait yang terus berulang dengan menyediakan barang dan jasa ke para pelanggan dan menagih kas sebagai pembayaran dari penjualan-penjualan tersebut.

2. Sebutkan dan jelaskan aktivitas-aktivitas dalam siklus pendapatan!
 Aktivitas dasar bisnis dalam siklus pendapatan ada empat macam yaitu:
       I.          Entri Pesanan Penjualan(Sales Order Entry)
Proses entri pesanan penjualan mencakup tiga tahap:
1)      Mengambil pesanan dari pelanggan
2)      Memeriksa dan menyetujui kredit pelanggan
3)      Memeriksa ketersediaan persediaan

     II.          Pengiriman(Shipping)
Aktivitas dasar kedua dalam siklus pendapatan adalah memenuhi pesanan pelanggan dan mengirimkan barang dagangan yang diinginkan tersebut, proses ini terdiri dari dua tahap:
1) Mengambil dan mengepak pesanan
2) Mengirim pesanan tersebut
    III.          Penagihan dan Piutang Usaha(Billing and Accounts Receivable)
Aktivitas dasar pada bagian Penagihan dan Piutang Usaha,meliputi:
1) Penagihan ke para pelanggan
2) Memelihara data piutang usaha

   IV.          Penagihan Kas(Cash Collections)
Tahap paling akhir dari siklus pendapatan adalah penagihan kas,yang terdiri dari dua aktivitas:
1)      Menangani kiriman uang pelanggan
2)      Menyimpannya ke bank

3.   Aktivitas Entri Pesanan Penjualan(Sales Order Entry)

Siklus pendapatan diawali dari penerimaan pesanan dari para pelanggan. Departemen bagian pesanan penjualan, melakukan proses memasukkan pesanan penjualan. Dokumen yang dibuat dalam proses memasukkan pesanan penjualan (sales order). Proses memasukkan pesanan penjualan mencakup 4 aktivitas :
·        Pengambilan pesanan pelanggan
·        Memeriksa kredit pelanggan
·        Memeriksa ketersediaan persediaan
·        Menjawab permintaan pelanggan
Penjelasan!
        Pengambilanpesanan pelanggan,dalam mengambil pesanan pelanggan, data pesanan yang diterima pada dokumen pesanan penjualan yang dapat selesai dan diterima ditoko, melalui surat, telepon, situs web, atau oleh seorang penjual di lapangan.Pesanan penjualan (kertas atau elektronik) menunjukkan item nomor yang dipesan, jumlah, harga, dan penjual. Untuk mengurangi kesalahan manusia, pelanggan harus masukkan data diri sebanyak mungkin.
SIA harus menyediakan informasi operasional yang dibutuhkan untuk melakukan fungsi-fungsi berikut ini:
-Merespons pertanyaan pelanggan mengenai saldo akun dan status pesanan.
-Memutuskan apakah kredit pelanggan tertentu dapat ditambah atau tidak.
        Memeriksa kredit pelanggan,Penjualan kredit harus disetujui sebelum perintah diproses lebih lanjut. Ada dua jenis otorisasi kredit: Otorisasi umum adalah dikeluarkanya daftar harga penjualan yang pasti untuk barang yang akan dijual,jumlah kredit maksimum yg diberikan pada pelanggan dan penetapan saat pemesanan kembali secara otomatis untuk setiap pembelian.Otorisasi khusus,otorisasi yang diberikan bagi transaksi penjualan oleh manajer penjualan perusahaan.
        Cek ketersediaan persediaan langkah ini melibatkan dan memastikan ada cukup persediaan untuk mengisi pesanan dan memberitahukan tanggal pengiriman kepada pelanggan.
        Menjawab permintaan pelanggan,kegiatan ini dapat terjadi sebelum atau setelah pesanan ditempatkan, dan kualitas layanan pelanggan ini dapat menjadi penting untuk keberhasilan perusahaan.

4. Aktivitas Pengiriman(Shipping)
Aktivitas dasar kedua dalam siklus pendapatan adalah memenuhi pesanan pelanggan dan mengirimkan barang dagangan yang dinginkan tersebut. Proses ini terdiri dari dua tahap :
·        Mengambil dan mengepak pesanan
·        Mengirim pesanan tersebut



Penjelasan!
        Mengambil dan mengepak pesanan, Kartu pengambilan barang yang dicetak sesuai dengan entri pesanan penjualan akan memicu proses pengambilan dan pengepakan.

        Pengiriman pesanan, Departemen pengiriman membandingkan perhitungan fisik persediaan dengan jumlah yang ditunjukan dalam kartu pengambilan barang dan dengan jumlah yang ditunjukan dalam salinan pesanan penjualan yang dikirim secara langsung ke bagian pengiriman dari entri pesanan penjualan.


5. Aktivitas Penagihan dan piutang usaha( Billing and Accounts Receivable)
Aktivitas dasar ketiga dalam siklus pendapatan adalah penagihan piutang usaha. Dokumen yang dibuat dalam proses penagihan adalah faktur penjualan (sales invoice). Aktivitas dasar pada bagian Penagihan dan Piutang Usaha,meliputi:
·        Penagihan ke para pelanggan
·        Memelihara data piutang usaha
Penjelasan!
        Penagihan ,Dokumen dasar yang dibuat dalam proses penagihan adalah faktur penjualan yang memberitahukan pelanggan mengenai jumlah yang harus dibayar dan kemana harus mengirimkan pembayaran.

        Pemeliharaan data piutang usaha,Fungsi piutang usaha yaitumenggunakan informasi dalam faktur penjualan untuk mendebit rekening pelanggan dan mengkredit rekening tersebut ketika pembayaran diterima.Adapun cara untuk memelihara piutang usaha dengan 2 cara:
- Metode faktur terbuka,Para pelanggan biasanya membayar sesuai jumlah faktur tiap        penjualan
-Metode pembayaran gabungan,Para pelanggan biasanya membayar sesuai dengan jumlah yang diperlihatkanpada lap[oran bulanan, bukan membayar setiap jumlah pada faktur penjualan.

6. Aktivitas Penagihan Kas(Cash Collections)
Langkah terakhir dari siklus pendapatan adalah menerima pembayaran. Yang melakukan aktivitas ini adalah kasir.Yang meliputi dua aktivitas utama:

·        Menangani kiriman uang pelanggan
·        Menyimpannya ke bank
Tujuan utama siklus pendapatan adalah untuk menyediakan produk yang tepat di tempat dan waktu yang tepat dengan harga yang sesuai. Untuk dapat mencapai tujuan ini, pihak manajemen harus membuat beberapa keputusan penting antaralain :

• Mengetahui sejauh mana produk dapat dan harus disesuaikan dengan tiap kebutuhan dan keinginan pelanggan.

• Mengontrol banyak persediaan yang harus dimiliki dan tempat untuk persediaan tersebut.

• Menggunakan cara yang tepat dalam mengirimkan barang dagangan kepada para pelanggan.

• Menentukan banyaknya kredit yang seharusnya diberikan ke tiap pelanggan.

• Menentukan syarat-syarat kredit yang seharusnya diberikan kepada pelanggan.

• Menentukan cara pembayaran pelanggan sehingga dapat diproses untuk memaksimalkan arus kas.

7. Berikan contoh dan jelaskan Revenue Cycle Data Model!

REA adalah model yang populer dalam sistem informasi akuntansi. REA menghilangkan objek akuntansi banyak yang tidak diperlukan dalam usia komputer.Model data rea mengklasifikasikan ke dalam tiga kategori, yaitu :
1. Resource ( sumber daya yang didapat dan dipergunakan organisasi) contoh : kas,persediaan,gudang pabrik dsb.
2. Event ( kegiatan bisnis yang dilakukan organisasi) contoh : sales events.
3. Agent ( pelaku yang terlibat dlm kegiatan tsb) contoh : pegawai, pelanggan









 


8. Jelaskan tentang siklus pendapatan dan aktivitas-aktivitasnya dalam sebuah contoh/kasus. Jelaskan pula bagaimana Threats and Applicable Control Procedures yang dilakukan dalam setiap aktivitas pendapatan!


PENGENDALIAN: TUJUAN, ANCAMAN, DAN PROSEDUR

1.Semua transaksi telah diotorisasikan dengan benar.

2.Semua transaksi yang dicatat valid.

3.Semua transaksi yang valid, dan disahkan, telah dicatat.

4.Semua transaksi dicatat dengan akurat.

5.Aset ( kas, pesedian, dan data )dijaga dari kehilangan ataupunpencurian.

6.Aktivitas bisnis dilaksanakan secara efisien dan efektif.


Entri pesanan penjualan
ANCAMAN
•Pesanan pelanggan tidak lengkap atau tidak akurat

•Penjualan kredit memiliki catatan kredit yang buruk

•Legitimasi pesanan

•Habisnya persediaan, biaya penggudangan dan diskon

PROSEDUR PENGENDALIAN        

•Pemeriksaan edit entri data

•Persetujuan kredit oleh bagian kredit

•Tanda tangan dokumen

•Sistem pengendalian persediaan

Pengiriman
ANCAMAN
•Kesalahan pengiriman

•Pencurian persediaan



Prosedur pengendalian

•Rekonsiliasi pesanan penjualan dengan kartu dan slip pengepakan

•Pengendalian aplikasi entri data

•Batasi akses fisik kepersediaan

Penagihan dan piutang usaha
ANCAMAN
·        Kegagalan menagih pelanggan

·        Kesalahan dalam penagihan

·        Kesalahan dalam memasukan data ketika memperbaharui piutang

PROSEDUR PENGENDALIAN

·        Pemisahan fungsi pengeriman dan penagihan

·        Pemberian nomer dokumen pengiriman secara periodik

·        Pengendalian edit entri data  dan daftar harga

PENAGIHAN KAS
ANCAMAN
·        Pencurian kas

PROSDUR PENGENDALIAN
·        Pemisahan tugas

·        Rekonsiliasi periodik laporan bank


























REFERENSI

www.mdp.ac.id/materi/2011-2012-2/.../AK311-111062-826-11.pptx‎
www.mdp.ac.id/materi/2011-2012-2/SI439/.../SI439-111064-868-6.ppt‎
thesis.binus.ac.id/Doc/Bab2Doc/2011-2-00491-AK%20Bab2001.doc
http://staff.uny.ac.id/sites/default/files/pendidikan/Diana%20Rahmawati,%20M.Si./SIA%20Bab%2011.pdf
staff.uny.ac.id/sites/default/files/pendidikan/..../SIA%20Bab%2011.pdf‎
http://sdarsono.staff.gunadarma.ac.id/Downloads/files/16524/BAHAN+9+Siklus+Pendapatan+dan+Penagihan+Kas.ppt
faculty.washington.edu/lducharm/Acc320/CN10.pptx
http://www4.semo.edu/gjohnson/AC330/Ac330ch10notesedition11.htm
http://nikmatus-sholihah.mhs.narotama.ac.id/files/2011/12/SIA-2_Siklus-Pendapatan.pdf











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