Course Description
The Accounting Information Systems course aims to provide an in-depth understanding of how information systems are used to support accounting functions within an organization. This course material covers various important aspects, such as (1) the relationship between the business environment and external audits, internal audits, and information technology audits, (2) efficient transaction processing, and how ethics, fraud, and control play a role in maintaining the integrity of accounting information, (3) The revenue cycle and (4) the expenditure cycle will be described in detail, including (5) payroll processing procedures and (6) fixed asset management, to ensure that all operational and financial aspects are recorded accurately and in accordance with applicable accounting standards.
Program Objectives (PO)
- CPMK - 1 Menunjukkan sikap bertanggungjawab atas pekerjaan di bidang keahliannya secara mandiri dan berkelompok
- CPMK 2 - Menganalisis pengaplikasian teknologi informasi dalam menyusun sistem informasi organisasi dan mampu membuat keputusan secara tepat dalam konteks penyelesaian masalah berdasarkan hasil analisis data
- CPMK - 3 Mampu menganalisis laporan keuangan dengan dukungan teknologi informasi
- CPMK - 4 Menganalisis berbagai entitas yang berkaitan dalam penyusunan informasi di suatu organisasi yang diaplikasikan pada masing-masing siklus akuntansi menganalisis rancangan sistem informasi akuntansi, sesuai Kode Etik Profesi dengan dukungan teknologi informasi