In ensuring the alignment of an organization’s information system risk and control, beside Entity and General Control, an organization must also strive to set application control at business process level. How do we do that? Here is one of my paper written ( in Indonesia) for academic journal initially submitted for project completion. It’s a good idea to share it and to be able to discuss control in accounting information system context. Continue reading
Category Archives: Information System
When data and intelligence are all there
Pizza joke. First time it came out on the net people laughed. Many thought it was hillarious, though many of us also had a hunch that it would soon happen. When our data are all there, pretty much everywhere – not necessarily on the cloud – combined with the omnipresence of data transmission devices, it has happened.
Not only a heavenly new order for big bucks commercials, but what we are all doing is simply sending pattern to the Big Boss. That’s when the situation is getting near to the uncanny valley plot. This comical clip is reflecting my point. Enjoy!
SAP ERP Business Process
I guess this short description about SAP would attract accountant to make a career no only in audit and tax.
Demand for finished products from customer will be recorded by Sales department in a sales order document. Sales order data can be analyzed by Inventory department. If there are not enough finished products in
current stock, the sales order can trigger a production order that request the Production department to start producing the finished products. In order to produce the finished products maybe it requires some raw materials that have to be bought from vendors. The production order can trigger a purchase requisition for the raw materials. The purchase requisition will be processed by Procurement department to be a purchase order that is sent to vendor. Vendor will deliver the raw materials and Inventory department will receive them.
Accounting department will record the vendor’s invoice and Finance department will process the payment. Once the raw materials are available, the Production process begins. Then the finished products will be
delivered to the customer, and Finance department will send invoice to the customer.All of the above processes need man powers that are managed by HR department and paid by Payroll Accounting department.
All of the above processes can be recorded by SAP R/3 in:
* Sales and Distribution (SD) module.
* Production Planning (PP) module.
* Material Management (MM) module.
* Finance & Controlling (FI/CO) module.
* HR Module.
Certain transactions in the above example also trigger accounting business process. FI/CO module posts accounting documents for some transactions that have an accounting effect in SD, PP, and MM module,
such as finished products issue for sale to customer, raw materials receipt from vendor, etc. These processes will affect the financial reports such as Balance Sheet and Profit & Lost Statement.
Reference:
MSY
Pusat Studi ERP Indonesia
http://www.ERPweaver.com
IT Gov OC 2b – Strategic IS Planning
Do not expect this long to continue this homework. This whole study thing has been constantly keeping me away from writing. Well, now here I am. So off we go. The current resources are the bottom half part of the original source site. What basically shown here are mostly master of information technology course materials under Muki’s time, joining with some of his other colleagues.
It’s quite a long list to repost, as the original source slotted some open course videos in which the sizes are quite huge for my blog concern. Continue reading
IT Gov OC 2a – Strategic IS Planning
We will cover a forward looking-intensive work in getting IS implementation successful, namely planning. As its name describes, however, senior managements frequently tend to play down planning and merely hand it over to their subordinates. This paradigm of seeing planning as a kind of short term task would not only undervalue the busines case of IT investments themselves, but to a greater degree, would eventually sprirrals down company’s resources due to the waste of not utilizing IT in alignment with business objective. Failing to meet such alignment, would bear a risk to companies to loose their competitiveness in long term. Continue reading
IT Gov OC 1 – IT Governance Introduction
Hi guys, this is the first part of the IT Gov. open course. As you step through the materials, you will notice that IT Governance focuses more on business and talks much about a business than IT per se. So, it’s all about business. Please read them all to give you proper basis about what IT Governance is. Oh yeah, I will state explicitly if there is a particular content that I add it by my self.
Part 1 is an Introductory discussion.
- About the Essence of IT Governance. The sources are partly from ITGI (IT Governance Institute) and the other part is sourced from Strategies for IT Governance by van Grembergen and de Haes, scholars in IT Governance University of Antwerpen Management School (UAMS).
- Corporate Governance. Briefly discusses the relationship between IT Governance and Corporate Governance
- IT Governance according Weill&Ross, from Centre for Information Systems Research (CISR), MIT Sloan.
- Integrating IT Governance into corporate strategy, extracted from Ryan Peterson writing.
- Discussion on Organizational Structure Theory.
- A brief about Organization Decision Making.
- Communication. Communication mechanism is talked in Board Briefing on IT Governance, ITGI.
- Managing IT Function, mostly from Gottschalk’s chapter in van Grembergen Et. Al’s Strategies for IT Governance book.
- ITIL in a nutshell.
- COBIT 4.1 in a nutshell.
- AS-8015 Good Governance for ICT, now ISO 38500.
- Val IT 2.0 Erklärung
- What is Risk IT. I add it myself. It is available in ISACA website.
- Muki’s paper on Describing IT Value Using IT BSC and IT Strategy Maps, in Praha, Czech Rep, 2007.
- Muki’s presentation in Seminar IT Gov UI February 2008 at Bidakara, hasil case study 18 organisasi besar by Lab IT Gov UI
- Muki’s paper about Pendorong, Pendukung dan Penghambat IT Governance at big companies in indonesia (working paper, do not quote).
- Muki’s paper on the State of IT Governance at 103 Indonesia’s state enterprises 2010 (working paper, do not quote). There is no paper available either. Not available in Muki’s homepage too.
- Muki’s paper on IT Gov BUMN hasil survey di 103 BUMN, in a seminar of IT Gov collaborating with Faculty of Computer Science UI. Supported by ISACA, Detiknas, and other private firms. The output has been updated on his dissertation. 16 March 2011, Bidakara, Jakarta.
- Muki’s dissertation about IT Governance in BUMN. Entitled IT Governance Maturity at Indonesian State Owned Enterprises: Contingent Factors & Impacts. I salute you for this!. Sneak peak:
- number of drivers (pressures) relates with IT Governance maturity
- number of enablers associates with IT Governance maturity
- number of inhibitors has nothing to do with IT Governance maturity
- IT Governance has a positive effect on how value of IT investment is being felt in the organization
- IT Governance has an association with bottom line company performance
- IT Governance has (unfortunately) no association (or weak) with IT Risks
- Survey of IT Governance Control Objective Maturity, based on COBIT ME4 – Provide IT Governance. In Indonesia, easy to use and comprehend.
- ITIL version 3. From an official source, only selected the most important ones due to the large repository of books. Indonesia slides are also available.
- Introductory ITIL versi 3
- ITIL v3 Service Strategy: start here, what service business need actually?
- ITIL v3 Service Design: to answer the need, what IT Service should be designed and how should be designed?
- ITIL v3 Service Transition: prepare service to be ease of use.
- ITIL v3 Service Operations: ensure that IT service works effectively and serve user needs.
- ITIL v3 Continual Service Improvement: process continous improvement.
That is it. I am thinking to give it in Indonesia to make the readers more effectively grasp the idea transfer process. Tell me what you think. Happy reading and keep sharing alive.
Disclaimer: I hereby do not claim that part or the whole materials I post in this topics are under my ownership. But I make some modification to make it easier and enjoyable to reader. I will claim some topics if it belongs to me.
IT Governance Open Course – Outline
The Wish of Arrianto Mukti Wibowo (Email: amwibowo@cs.ui.ac.id; amwibowo@yahoo.com)
Personal Appeal / Request
” I BEG YOU, PLEASE, in the name of knowledge and science, in the name of the All-Knowing GOD, please REFER, LINK from other pages/websites, COPY, GRAB, BACKUP, SUCK, MIRROR to MANY SERVERS or CD/DVD as much as possible. May The Most Mercifull GOD bless you all (ga peduli kalau Anda atheis atau nyembah batu atau nyembah tuyul, that’s your business). Tapi please bantu backup di server lain. Mohon bantuannya mensosialisasikan. The reason I am asking you this is that in my experience, in a couple of years, for some reasons, sometimes websites are shut down for some reason (like geocities now backed-up in reocities)…” (Arrianto Mukti Wibowo)
Ketahanan Ekonomi Digital Indonesia 2023 [ID]
I wrote it with my student Wina Aprilianisa
Pendahuluan
Komputasi dan digitalisasi telah memengaruhi kemajuan sistem ekonomi peradaban yang sangat jauh menembus interaksi sosial dan kehidupan. Sebelum era informasi, standar hidup relatif landai, hingga era informasi terjadi peningkatan kesejahteraan 30 kali lipat (Brynjolfsson & McAfee, 2011). Teknologi menjadi hal paling penting yang terjadi pada kemanusiaan dalam konteks standar hidup. Kombinasi dari penggunaan teknologi digital, hasil adopsi digitalisasi, dan mekanisme adopsinya memungkinkan hadirnya suatu inovasi digital. Inovasi digital dimaknai sebagai kombinasi teknologi digital dan mekanisme adopsinya yang mengubah proses bisnis, sifat, dan struktur bagaimana produk dan jasa dibuat dan ditawarkan, dapat menghasilkan jalur penciptaan dan pengakuan nilai baru yang disebut inovasi digital (Nambisan et al., 2017). Gambar 1 menunjukkan struktur konseptual dari inovasi digital.
Gambar 1
Some nice BPMN resources – 1
I somehow just hope the emergence of yet-another conceptual models would slow down and eventually vanish. No kidding, this whole variety of diagramming techniques (or grammars, languages, scripts) sometime gets me into my nerves. Just stick with standardized model and dig knowledge would have been better I suppose.
Anyway, quoting from the resource directly, please read this fine reference (at least for me as newbie). There will be more to feed.
Join this group if you want to discuss with BPMN lovers, haters, users and experts about how to use BPMN for (business) process modeling. Do you have any best practices or experience reports about BPMN? Is something in the BPMN specification unclear? Do you have a BPMN model you want to discuss? Here is the perfect BPMN Community place to post all those questions and ideas!