KEMENTERIAN KEUANGAN REPUBLIK INDONESIA

B ADAN PENDIDIKAN DAN PELATIH AN KEUANG AN

SEKOLAH TINGGI AKUNTANSI NEGAR A

J A L A N B I N T AR O U T AM A S E K T O R V B I N T AR O J AYA T AN G E R A N G S E L AT AN
T E L E P O N (021) 7361654-58 Faximili (021) 7361653 SITUS: www.stan.ac.id

UJIAN TENGAH SEMESTER GANJIL

PRODIP III KEUANGAN SPESIALISASI AKUNTANSI
TAHUN AKADEMIS 2011/2012
MATA KULIAH
HARI/TANGGAL
WAKTU
SIFAT UJIAN

: SISTEM INFORMASI AKUNTANSI

: RABU, 23 NOVEMBER 2011
: 08.00 10.30 WIB
: TUTUP BUKU

Petunjuk:
Jawablah secara sistematis
Tulisan yang sulit dibaca beresiko penilaian yang tidak akurat
Nilai akhir semester sebanyak-banyaknya 40 diberikan kepada mahasiswa yang bekerja
sama dengan mahasiswa lainnya
Soal dikembalikan
I.

TRUE AND FALSE (10 points)

1. Organizations should take advantage of every opportunity to invest in information
technology in order to improve their AIS. F
2. The AIS plays an important role in maintaining a strategic position. T
3. When making a design choice regarding the amount of information to provide to a
decision maker, providing more information is always better. F
4. Within an organization, it is acceptable to allow one person to both authorize sales
transactions and record purchase transactions. T
5. System flowcharts begin by identifying the inputs that enter the system and their
origins. T
6. The lowest level DFD is called a context diagram. F
7. Data flow diagrams explain the physical flow of documents through a system. F
8. Data flow diagrams and flowcharts are the most frequently used systems
documentation tools. T
9. One of the disadvantages of outsourcing is the company employees lose their access
to technology expertise. F
10. Parallel conversions of old and new AIS is a less costly approach than direct
conversions. F

II. MULTIPLE CHOICE S (25 points)

1. Which of the following is a primary activity in the value chain?
a. Purchasing
b. Accounting

c. Service
d. Human Resource Management

2. In which cycle does a company ship goods to customers?

a. Production
b. Financing

c. Revenue
d. Expenditure

3. All of the information (name, GPA, major, etc) about a particular student is stored in
which of the following?
a. File
b. Record

c. Attribute
d. Field

Page 1 of 4

4. Recording and processing information about a transaction at the time it takes place is
reffered to as which of the following?
a. Batch Processing
b. Online, real time processing

c. Captured Transaction Processing

d. Chart of Account Processing

5. The relational data model portrays data as being stored in

a. Hierarchies
b. Tables

c. Objects
d. Files

6. Which of the following attributes would most likely be a primary key?

a. Supplier name
b. Supplier Address

c. Supplier Number
d. Supplier Account Balance

7. To compare system performance, a company can create a data processing task with
input, processing and output jobs. This task is performed on the systems under
consideration and the processing times are comparing. What is the process called?
a. Point scoring
b. Outsourcing

c. Benchmarking
d. Performance testing

8. A system conversion approach in which the new and old systems are run
simultaneously until the organization is assured that the new syatem is functioning
correctly, is called:
a. Direct Conversion
b. Paralel Conversion

c. Phase-in Conversion
d. Pilot Conversion

9. Which of the following accurately depicts the components of an accounting information

system?
a. People, forms, and reports
b. People, procedures, and
information technology

c. People, procedures, and paper

d. Procedures,
paper,
and
information technology

10. Identify the three strategic positions which an organization might adopt
a. Customer-based, product-based, location-based
b. Access-based, needs-based, and product based
c. Variety-based, access-based, and needs-based
d. Customer-based, product-based, access-based,
11. What is data?
a. The same thing as information
b. A character in the Star Trek series
c. All of the debit and credit information about each transaction
d. All of the facts that are collected, stored, and processed by an information
system
12. One of the three basic functions of an AIS functions of an AIS is to collect and store
data about the organizations business activities and transactions efficiently and
effectively, In a manual system the process of performing this function follows the order
of:
a. Source documents, journalizing, posting
b. Posting, journalizing, source documents
c. Source documents, ledgerizing, journalizing
d. Source documents, ledgerizing, posting
13. An accounting information system produces more than financial statements. In fact, it
is relied upon to produce detailed operational information about the organizations
performance. Where are the data collected from to generate this operational
information?

Page 2 of 4

a. Revenue cycle
b. Expenditure cycle

c. Product cycle
d. All of above

14. Which one is the right business cycle principle below?

a. Revenue: give goods get
c. Production: give cash
goods
goods
b. Expenditure: give goods get
d. Financial: give cash
cash
cash
e.
15. An ..consist of individual user views of portions of the database
a. External level schema
b. Internal level schema

get
get

c. User-level schema
d. Conceptual-level schema

16. Which documentation technique best reveals communication inadequacies in a

manual accounting system?
a. System flowchart
b. Program flowchart

c. Data flow diagram

d. Document flowchart

17. A rectangle in a flowchart represent :

a. A manual operation
b. An auxiliary operation

c. A
computer
operation
d. Input/output

processing

18. A data flow diagram consists of four basic elements, except:

a. Data flows
b. Data sources and destination

c. Transformation processes
d. Data collecting

19. One element of agood system of internal control involves segregation of duties. Which
of the following sets of duties could be assigned to a single individual?
a. Writing checks, receiving checks in the mail, and handling cash
b. Approving purchase orders, preparing receiving report, and updating inventory
ledger
c. Writing checks, performing a bank reconciliation, and handling cash
d. Updating the accounts receivable subsidiary ledgers, updating account payable
subsidiary ledgers, and approving write-off of uncollectible accounts
20. The first step in systems development life cycle is system analysis. This phase
include.,except:
a. Develop
specifications

design

b. Initial investigation
c. System survey
d. Feasibility study

21. The common methods of gathering data are......

a. Interviews, Observation, system analysis
b. Questionnaires, Observation, System documentation,
c. Observation, system analysis, information system, interviews
d. Questionnaires, system documentation, information system, system analysis
22. A check that determines if data enterd into a field of a record are of the proper type is
a.check.
a. Field
b. Validity

c. Sign
d. Capacity

23. What risks/threats do source data controls alleviate?

Page 3 of 4

a. Fire
b. Invalid,
incomplete,
inaccurate data input
24. Data entry controls do not include
a. field checks.
b. sign checks.

or

c. Inaccurate processing
d. Sabotage

c. parity check.
d. range check.

Page 4 of 4

25. Important change management controls would not include

a. Change requests have to be documented.
b. All changes have to be approved by management.
c. All changes must be tested prior to implementation.
d. User rights and privileges should be reviewed after the change process is
completed.
e.
III. INTERNAL CONTROL (20 points)
1. Jelaskan elemen-elemen COSOs Enterprise Risk Management (ERM) Framework!
(10)
2. Pengendalian-pengendalian apa yang akan Anda rekomendasikan untuk mencegah
terjadinya situasi berikut ini? (10)
f.
a. Attackers berhasil masuk ke jaringan sistem informasi perusahaan melalui
wireless access point di salah satu toko. Wireless tersebut dibeli dan di installed
oleh store manager tanpa memberitahu pusat teknologi informasi perusahaan
b. Kasir menguangkan cek yang diterima dari pelanggan, dan membukukan
pelunasan putang tersebut ke dalam kartu piutang
c. Petugas penjualan mencatat penjualan kredit kepada nonexistent account
number. Akibatnya perusahaan tak pernah menerima tagihan tersebut
d. Setelah meng entry transaksi penjualan. laporan peresdiaan menunjukkan saldo
negatif
e. Petugas penjualan meng-input pesanan pelanggan dari remote terminal dan
terlupa alamat pengiriman.
g.
IV.

DATA FLOW DIAGRAM AND FLOWCHART (20)

h.
Sistem penggajian PT Merbabu masih sangat sederhana. Pencatatan
waktu kehadiran pegawai menggunakan clock card per departemen. Jika pegawai
lupa mem-punch atau jika ada kerusakan pada mesin, bagian pencatat waktu akan
mencatatnya secara manual. Secara periodik bagian gaji akan mengumpulkan dan
menjumlahkan data clock card dan meng entry nya ke dalam payroll file.
i.
Daftar gaji dibuat oleh bagian gaji dengan input yang berasal dari
waktu kehadiran dalam payroll file dan SK pegawai dari bagian personalia. Selain
daftar gaji per departemen, bagian gaji juga akan membuat slip gaji per pegawai dan
laporan pajak penghasilan pegawai yang akan dilaporkan ke kantor pajak. Satu copy
daftar gaji dikirim ke kasir, lalu kasir akan membuat disbursement voucher sebagai
perintah ke bank untuk mendebit rekening perusahaan dan mengkredit rekening
masing2 pegawai.

j.
k. Diminta:
a. Buat Context Data Flow Diagram
b. Buat Documentl Flowchart
l.
V.
DATABASE RELATIONAL (25)
m.
n.
p.
r.
t.
P
O
De
o.
q.
s.
d
p

u.
Un

w.
Q

y.
V

aa.
V

v.
Pri

x.
O

z.
c

ab.
n

ac. V
e
n
d
o
r
A
d
d
r
e

ad.
ae.
af.
ag.

ah.
3

al.
3

ap.
XY

at.
$3

ai.
3

am.
2

aq.
PQ

au.
$5

aj.
3

an.
4

ar.
AB

av.
$6

ak.
4

ao.
2

as.
PQ

aw.
$5

ax.
3
ay.
5
az.
6
ba.
2

bb.
5

bf.
M

bc.
5

bg.
M

bd.
5

bh.
M

be.
8

bi.
T

s
s
bj. 1
1
O
r
c
h
i
d
d
r
bk. 1
1
O
r
c
h
i
d
d
r
bl. 1
1
O
r
c
h
i
d
d
r
bm. 2
5
R
o
s
e
d
r

bn.
bo. Diminta:
1. Disain serangkaian tabel untuk menyimpan data tersebut agar tidak terjadi update,
insert and delete anomaies
2. Identifikasi Primary key dan Foreign key
3. Uji spesifikasi Saudara dengan memasukkan data contoh di setiap tabel
bp.

bq.
br.
bs.

bt.
bu.
bv.
bw.
bx.
by.
bz.
ca.
cb.
cc.
cd.
ce. Jawaban
cf.
cg. T/F
ch.
ci. 1. F
cj. 2. T
ck. 3. F
cl. 4. T
cm.5. T

cn.
co.
cp.
cq.
cr.

cs.
ct.
cu. MC:
cv.
cw. 1.C
cx. 2.C
cy. 3.B
cz. 4.B
da. 5.D

db. 6.C
dc. 7.C
dd. 8.B
de. 9.B
df. 10.C

dv.
dw.
dx.
dy.
dz.
ea.
eb.

ec.

6. F
7. F
8. T
9. F
10.
F

dg. 11.D
dh. 12.A
di. 13.D
dj. 14.D
dk. 15.A

dl. 16.D
dm.
1
7.C
dn. 18.D
do. 19.A
dp. 20.A

dq. 21.B
dr. 22.A
ds. 23.B
dt. 24.C
du. 25.A