Akuntasi Sebagai Sistem Informasi

We can differ accounting with two point view, user dan preparer. The user need information to know what is accounting, so the preparer. The preparer also need information to know what is accounting. The preparer emphazises concepts and techniques that are involved collecting, summaraizing, and reporting accounting information. The user empasizes what the user need to know about accounting. For example, the user need acoounting information to invest his money in stock or need information to give credit to firm. The best definition of accounting is definition based on information as resources.  The best definition  accounting is the process of identitifying, measuring, and communicating economic information to permit informed judgement and decision by user of information. 

People can’t live witahout information, so the organization. All Organization need information.  Because, information is one type of resources too. Information as resoutces, consist of two type information. Non quantitative information and quantitative information. Quantitative information consist of accounting information and non accounting information. Accounting information consist of three type information: (1)Cost Accounting, (2) Financial Accounting, (3) Management Accounting.  Cost Accounting as accounting information, sometime said as Operating Information.

1.       Operating Information

Operating information is accounting information required to conduct day to day activities. Employees must be paid exactly the amounts owed him, and the government requires that payroll records be maintained for each employee showing amounts earned and paid, as well as deductions, such as personal tax. The sales in organization seek profit  by selling new  automobiles, needs to know what automobile are available for sale and each one’s cost and selling price. When an automobile is sold, a record must be made of that transaction as the fact. The person in the stockroom need to know what part and accessories are on hand. And if the stock of certain part  become depleted, this fact need to be known so that the an additional quantity can be recorded. Amounts owed by the company’s customers need to know. And if a customer does’nt pay  a bill on time, this fact need to be known so that appropriate action can be taken. The company also need to know the amount it owes to others, when these amounts should be paid, and how much money it has in the bank. 

By far, the largest quantity of accounting information consist of operating information. Operating information provides the raw data for financial accounting and management accounting.

2.       Financial Accounting

Financial accounting is intended both for manager and also external user to bussiness. They are incuded shareholders, bankers, government agencies, creditor and the general publik. Shareholder who have furnished capital on to one company, want information on how well the company is doing. If they should decide to sell their shares, they need information that helps them judge how much their investment is worth. Prospective buyers of the shares need similar information. The bank or other lender, want information that will show one company that want to borrow money, information that will show that the company is sound and that there is a high propability

3.       Management Accounting

Management accounting is used in three management function such as: (1) control, (2) coordination, and (3) planning.

3.1   Manager must know how work is done properly by worker. The responsibility of manager  to know the process done propperly by worker is called control. Accounting information is used in control process as a means of communication, motivation, attention getting, and of appraisal. As a means of comunication, accounting reports can assits in informing employee about management’s plans and policies and in general the types of action management wishes the organization to take. As a means of motivation, accounting report can induce member of organization to act in a way that is consistent with the organization’s overall goals and obyektives. As a means of attetention-getting, accounting information signala that problem exist that require investigation possibly action. As amean of appraisal, accounting helps show how members of the organization  have performed, and thus provides a basis for a salary increase, promotion, reassignment , crrective action of various kind, or in extreme cases, dismissals.

3.2   The several parts of organization must work to gether to achieve it obyectives, and this requires that the activities of each unit must be coordinated with activities of other units. The stockroom must have the parts needed to service automobiles. The  new car manager cannot order more automobiles than the company has resources to finance. Accounting information can aid in this coordination process.

3.3   Planing is the process of deciding what action should be taken in the future. The area covered by one plan may be a tiny segment of organization or it may be the whole organization. Thus the decision to increse the price 20 % tomorrow is a plan, so is the decision to merge the company with another company. One important of planning is called budgeting. Budgeting is the process of planning the overall activity of the organization for a specified period of time, usually a year. Accounting information is useful especially in the analysis stepof decision-making process.

All activities describe above to accounting information. In all them the emphasis is on using the accounting information in the process of making decision. Investors and creditors in profit oriented companies useaccounting information in making decision about where to invest their fund. The governing board of a hospital, university or other non profit organization uses accounting information to judge how well the organization is managed, to decide how much can be spent in various programs, and whether to expand or contract the scale of activities.

 Accounting information need not only in profit oriented organization. But in non profit organization too. Organizations are groups of people who work together accomplish one or more objective. Most of the world's work done through organizations. Organizations need not only labor, material, money and other resources. They need accounting information too.[From many references texbook of accounting-anhadja-04-06-2016] [From many references texbook of accounting-anhadja-11-08-2017]