8. information technology swr - feb 2014
TRANSCRIPT
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SONY WARSONO(Dosen FEB UGM )
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1. PERKEMBANGAN TI2. PENGETAHUAN DASAR TI3. PARADOK PRODUKTIVITAS TI4. TI SEBAGAI ENABLER5. TI SEBAGAI TRANSFORMER6. KRISIS EKONOMI DAN AKUNTANSI7. SEJARAH AKUNTANSI8. REFORMASI AKUNTANSI BERBASIS
MATEMATIKA 9. SEGITIGA PENGEMBANGAN AKUNTANSI
• Computer technology (hardware and software) for processing and storing information, as well as communications technology for transmitting information
Information Technology (IT)
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• All computers made up of the same set of six building blocks: input, output, memory, arithmetic/logic unit, control unit, and files
• Control unit and arithmetic/logical unit together known as the central processing unit (CPU)
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High-speed, high-cost storageUsed as intermediary between control unit
and main memoryCompensates for speed mismatches built
into the computer system
Cache memory
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Locality of reference• If a piece of data is used, there is a high
probability that a nearby piece of data will be used shortly thereafter
Data reuse• Data is retained in cache until it has not been
recently referenced
Cache memory
Komputer: dari hanya fungsi kuantitatif sederhana menjadi keduanya kuantitatif dan kualitatif
Telekomunikasi: dari signal analog menjadi keduanya analog digital, dan dari media cable menjadi aneka pilihan media
Komputer dan telekomunikasi: dari unconnected menjadi fully connected
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Pengetahuan Binary Digit (Bit)Merupakan derivasi dari Magnet Utara
vs. Selatan; On vs. Off; Plus vs. NegatifBerpotensi terdapat hubungan dengan
aljabar yang mengenal Kiri vs. Kanan.Hasil membaca realitas alam
TI BERBASIS PENGETAHUAN MAPAN YANG DITEMUKAN, BUKAN YANG DIBUAT,
MANUSIA
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Memory
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Microcomputers
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• Each memory cell is a set of circuits• Each circuit is on or off (represented by 1 or
0)• Each circuit corresponds to a bit (binary
digit)• Most computers – 8 bits (circuits) represents
a character (byte)• 2 common bit coding schemes used today:
– ASCII– EBCDIC
Memory
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Premis dasar: TI harus meningkatkan produktivitas
Opponent: Riset awal menghasilkan kesimpulan terjadinya paradok produktivitas
Proponent: Banyak faktor selain TI yang mempengaruhi baik dalam implementasi maupun dalam interpretasinya.
Isu tentang pParadok produktivitas di TI selalu muncul dalam berbagai bentuk.
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This “telephone” has too many shortcomings to be seriously considered as a means of communication. The device is inherently of no value to us.
-Western Union internal memo, 1876
I think there is a world market for maybe five computers.
There is no reason anyone would want a computer in their home.
640K ought to be enough for anybody.
Dell has a great business model, but that dog won’t scale.
MISPREDICTIONS BY IT INDUSTRY LEADERS
-Thomas Watson, chairman of IBM, 1943
But what [is a microchip] good for?
-Engineer at the Advanced Computing Systems Division of IBM, 1968
-Ken Olson, president, chairman, and founder of Digital Equipment Corp., 1977
-Attributed to Bill Gates, chairman of Microsoft, 1981
-John Shoemaker, head of Sun’s server division, 2000
What would I do? I'd shut [Apple] down and give the money back to the shareholders.
--Michael Dell, chief executive officer and founder of Dell Computer, 1997
IT Worker Myths
• IT doesn’t matter and provides no business benefits
• IT work is boring and monotonous
• All IT jobs are being outsourced
• Globalization will ruin the IT field
• U.S. IT worker demand is declining
IT Worker Facts
• IT is vital to business profitability
• Fast pace of technological change keeps IT careers interesting
• Offshoring threat overstated
• Globalization of IT is an opportunity
• U.S. IT worker demand will remain strong
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Enabler: TI menjadikan hal yang infeasible menjadi feasible
Bagi Perusahaan: Berbagai aplikasi TI dari sekedar membantu, dan mengotomasi tugas hingga mendukung dan mengambil alih pengambilan keputusan bisnis.
Bagi individu: Bermunculan aplikasi social networking/computing
Transformer: Mengubah substansi (metamorfosis)
Bagi perusahaan: Penerapan berbagai strategi inovatif
Priceline: Name-your-own-priceeBay & Amazon.com: e-businessFacebook: Social networkContoh strategi berbasis TI: Business
process Reengineering (BPR) and Mass Customization)
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Chapter 1 23
Business Pressures on an Organization.
MarketSociety
Technology
Chapter 1 24
Strategic Systems Continuous Improvement – Operational Efficiency Restructuring business processes Manufacturer to order Customer Focus Strategy Employ E-business tools Business Alliances
Technology is required to Technology is required to effectively implement these effectively implement these critical responses. critical responses.
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Chapter 2 25
Operational Managers
Data Workers
Middle Managers
Senior MgrExecutive Support SystemExecutive Support System
Management Information SystemManagement Information System
Decision Support SystemDecision Support System
Intelligent Support SystemsIntelligent Support Systems
Knowledge Management SystemKnowledge Management System
Office Automation SystemOffice Automation System
Transaction Processing SystemTransaction Processing System
•5-year sales trend•Profit Planning•5-year budget forecasting•Product development
•Sales Management•Inventory Control•Annual budget•Production Scheduling•Cost Analysis•Pricing Analysis
•Simulation•Pgm coding•System support•Word Processing•Desktop Publishing
•Order Processing•Fulfillment•Material Movement•A/R, A/P, GL•Payroll•POS
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In the 1990s many organizations changed from a more functional approach to a more process-oriented approach to better compete globally
• Chain of activities required to achieve an outcome such as order fulfillment or materials acquisition
Business process
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Experts urged companies to radically change the way they did business by starting with a “clean slate” and utilizing IT
“Don’t automate; obliterate!”
- Michael Hammer
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These changes became known as business process reengineering
• Radical business redesign initiatives that attempt to achieve dramatic improvements in business processes by questioning the assumptions, or business rules, that underlie the organization’s structures and procedures
Business process reengineering (BPR)
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• Pros– Flexibility
– Work-life balance
• Cons– Isolation
– Fewer opportunities
• Individuals who use mobile technology and/or network connections to work remotely from the office
Telecommuters
Pros
Workers can be located anywhere
Teams can be composed of members with specialized skills from different business units or companies
Cons Coordination can be more difficult
• Geographically separated work teams whose members communicate through the use of IT
Virtual Teams
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Berlandas pengetahuan sederhana yang mapan, robust, dan parsimony, TI telah berkembang sedemikian dahsyatnya.
Kesuksesan dalam pengembangan TI seharusnya dapat diambil hikmahnya untuk pengembangan pengetahuan maupun praktik-praktik bisnis yang diharapkan dapat menghasilkan competitive advantages.
BAGIAN IIREFORMASI AKUNTANSI: AKANKAH BERMULA DARI
NEGERI INI?
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Krisis ekonomi terkait erat dengan krisis keuangan (ekonomi berbasis uang)
Akuntansi merupakan satu-satunya pengetahuan yang secara eksplisit mengklaim sebagai penyedia informasi keuangan
Thesis: Akuntansi bertanggungjawab atas terjadinya krisis ekonomi yang telah dan berpeluang akan terjadi lagi.
Accounting scholars resah dan terusik dengan kondisi ini tetapi belum memperoleh jawabannya.
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MERASA TAHU,SESUNGGUHNYA TAHU
(SOMBONG)
MERASA TAHU,SESUNGGUHNYA
TIDAK TAHU (SOTOY)
MERASA TIDAK TAHU, SESUNGGUHNYA TAHU
(RENDAH HATI)
MERASA TIDAK TAHU, SESUNGGUHNYA TIDAK
TAHU (SADAR DIRI)
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PENGEMBANGAN AKUNTANSI SELAMA INI DIPERTANYAKAN
KEEFEKTIFANNYA.
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AKUNTANSI MENUJU JALAN BUNTU
REFORMASI AKUNTANSI MERUPAKAN KENISCAYAAN
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Awalnya akuntansi dikembangkan secara matematika
Dalam perkembangannya akuntansi diperlakukan sebagai seni (art)
Agar layak diperlakukan sebagai pengetahuan, akuntansi diperlakukan sebagai ilmu sosial
Outcome: Akuntansi menuju dead end
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FATHER OF ACCOUNTING
LUCA PACIOLI
Akuntansi terdokumentasi dalam bukuLuca Pacioli yang diterbitkan tahun 1494dengan judul:
“Summa de Arithmetica, Geometria,Proportioni et Proportionalita” (Summa)yang dalam bahasa inggris berjudul “theCollected Knowledge of Arithmetic,Geometry, Proportions andProportionality” (Weis and Tinius 1991).
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TERDAPAT KETERKAITAN ERAT ANTARA AKUNTANSI DAN
MATEMATIKA
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Mempertanyakan hukum yang selama ini berlaku terhadap persamaan akuntansi
Mengidentifikasi keterbatasan standar akuntansi keuangan yang berlaku
Mengajukan solusi efektif terhadap current issues in accounting
Berpeluang mengembangkan akuntansi unlimited
Account Name
Debit / Dr. Credit / Cr.
Record of increases and decreases in a specific asset, liability, equity, revenue, or expense item.
Debit = “Left”
Credit = “Right”
AccountAccount
An Account can be An Account can be illustrated in a Tillustrated in a T--Account form.Account form.
LO 1 Explain what an account is and how it helps in the recording process.LO 1 Explain what an account is and how it helps in the recording process.
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Increases are recorded on one
side of the T-account, and decreases are
recorded on the other side.
Left or
Debit Side
Right or
Credit Side
Title of Account
The rules of debits and credits are ARBITRARY (Anthony et al. 2007), A RULE OF THUMB (Williams et al. 2007), or CUSTOMS “like the custom of driving on the right-hand side…” (Weygant et al. 2008, 49).
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A + B = U + E + P8 + 7 = 4 + 5 + 6
U = 4, DAPAT DITULIS:DEBET 16, KREDIT 12
ATAU DEBET 12, KREDIT 16
MANAKAH YANG BENAR?
Jika U = 4, yang manaDEBET 16, KREDIT 12
Maka:Saldo BERADA DI Debet 4
TIDAK KONSISTEN DENGAN POSISI UTANG
DI KREDIT
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Jika U = 4, yang manaKREDIT 16, DEBET 12
Maka:Saldo BERADA DI KREDIT 4
KONSISTEN DENGAN POSISI UTANG DI
KREDIT
PENGEMBANGAN AKUNTANSI BERBASIS
MATEMATIKA
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KONTEN BUKU
FAKTA 1: RUMITNYA MEMAHAMKAN AKUNTANSI KEPADA PEMBELAJAR
FAKTA 2: KONTRIBUSI RISET AKUNTANSI YANG HARUS LEBIH DITINGKATKAN
FAKTA 3: SUDAH NYATAKAH MANFAAT AKUNTANSI UNTUK KEHIDUPAN SOSIAL?
FAKTA 4: SISI OPTIMISME DALAM PENGEMBANGAN AKUNTANSI
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PIJAKAN BERPIKIR: PILIHAN RASIONAL MENGUNGGULIRASIONALITAS TERBELENGGU
TOPIK 1: JAS MERAH
TOPIK 2: RASIONALITAS (TERBELENGGU) PERSAMAAN AKUNTANSI
TOPIK 3: HARUSKAH BIAYA DAN PENDAPATAN MERUPAKAN BAGIAN DARI EKUITAS?
TOPIK 4: ANALISIS TRANSAKSI BERBASIS MATEMATIKA
TOPIK 5: PERSAMAAN AKUNTANSI YANG TEPAT
TOPIK 6:“KNOW WHAT” & “KNOW WHY” TENTANG AKUN
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TOPIK 7: SIMULASI KERAGAMAN TRANSAKSI
TOPIK 8: MENGAPA AKUNTANSI MENGGUNAKAN DEBET DAN KREDIT?
TOPIK 9:BOUNDED RATIONALITY TENTANG DEBET DAN KREDIT
TOPIK 10: ALAT BANTU YANG TIDAK SEPENUHNYA MEMBANTU
TOPIK 11: KETIDAK-LENGKAPAN DEFINISI ELEMEN LAPORAN KEUANGAN
TOPIK 12: DUA PENDEKATAN YANG BERISIKO TERKENA BOUNDED RATIONALITY
TOPIK 13: SULITNYA MEMPERTAHANKAN KONSISTENSI
TOPIK 14: BAHASA DISAYANG, MATEMATIKA SEMATA DIKENANG
TOPIK 15: STANDAR AKUNTANSI KEUANGAN INDONESIA DI PERSIMPANGAN JALAN
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TOPIK 16: SIAPAKAH ILMUWAN AKUNTANSI PERTAMA?
TOPIK 17: TIGA PILAR UTAMA PENGEMBANGAN AKUNTANSI
TOPIK 18:AKUNTANSI SEBAGAI TEKNOLOGI ADAPTIF
TOPIK 19:PENGEMBANGAN BERBASIS MATEMATIKA SEBAGAI ISU STRATEGIS
TOPIK 20:PEMBELAJARAN AKUNTANSI BERBASIS MATEMATIKA
Terdapat 3 pilar:1. Pilar utama:pengetahuan mapan2. Pilar penopang: prinsip dasar (aturan)3. Pilar aksesoris: rancang-bangun (seni)
Pilar utama harus selalu dipertahankan, pilar penopang harus berlandas niatdan pikiran yang jernih, dan pilaraksesoris memperindah hasil.