4.

3 EDP (Electronic Data Processing)

EDP is a type of data processing that use computer technology to manage the transaction
of an organization. This system is used to transform daily transaction data, but this system
cannot be used to help the management in making a decision. It just can help in improving
the timeliness and frequency of report presentation. Fundamentally EDP is the basic
accounting information system application in every organization. The term data processing
(DP) actually same with EDP. EDP also can be understood as the process to gather and
evaluate data, with the purpose to:

a) securing property
b) maintenance of data integrity
c) achieving organizational goals effectively
d) efficient use of resources

Transaction Processing Systems

Business transaction data appear in the organization when that organization produce a
product or service. Transaction processing systems (TPS) is the main component of
information system that owned by the organization, where TPS has a function in monitoring,
gathering, saving, processing and distribute information to all daily business transaction. TPS
is a system to capture business transactions that occur, record it in basic document, added it to
the information system, collect it to the data base and transform it into information.

The main purpose of TPS is to provide all the required information based on
organization regulation to keep business activity going well and efficient. In general, by using
software TPS can processing the financial and accounting transaction and make report for
every organization activity.

Purpose of Transaction Processing Systems

1) Record any transactions;

2) Accelerate the transaction process on the company;
3) Providing quick, accurate, and timely information;
4) Improve the performance and service of the company
Transaction Processing System Model
 Transaction processing systems are almost always owned by corporations, organizations,
and government agencies because within a company or organization, transactions always
occur and every transaction that occurs should be recorded. The transaction processing system
model consists of:

1) The input device can consist of various tools, including computer, palmtop (PDA), all
phone types, and facsimile.

2) The processing device consists of computer programs (which can be installed inside ATM
machines, computers or similar devices).

3) The output device includes various types of monitors (which can display pictures or text),
speakers (for displaying voice or message information) or printers (for printing information
that needs to be stored for a longer period).

4) Various forms of documents used to convey various forms of information to management

and others who need information. Of course, each party concerned with the company needs
different information, so should be given information in accordance with the level of
management that exists in a company.

Levels of Data Processing

The essence of information systems is how to convert raw data into useful information
for decision making. In the company pyramid, it appears that there are three levels of data
processing into information.

 The first level is at the transaction level, which for the first time data recorded to the data
storage.
 The second level is at the time of data from various sources, entering the consolidation
phase. The usual information technology utilized for this purpose is data warehousing, in
which all power is collected, centralized, and consolidated in the same system. If the
company does not have a data warehouse, consolidation is usually done manually or by
creating interface programs that connect between several separate modules.
 The third level is processing of data so that it becomes useful information or useful for the
user.
 A supervisor needs to get a summary of the transaction data that occurred in his division.
The system at this stage is known as the decision support system. Information should also be
available to the director or senior manager. The summary will be more concise and usually
provided by a mechanism called the executive information system.

4.4 Accounting Information Systems Technology-Based on Hotel Industry

The concept of information systems consisting of six components, namely input

component, model component, output component, technology components, database
component, and control component. Accounting Information Systems (AIS) is an information
system that can change business transaction data becomes useful financial information for the
user. Information systems can be utilized or used internally and externally. Internal users of
accounting information, ie management and employees while external users, ie investors,
creditors, governments, and general public. Externally, the existing information system in the
company or organization is pulled out to reach the customer (B2C) and the company Supplier
(B2B), as well as the company to the government (B2G).

Accounting and financial information systems underlie other systems of information

systems because other systems require financial data from accounting and financial
information systems. This indicates that other information systems relate to accounting and
financial information systems.

Development of Accounting Information Systems Technology-Based on Hotel Industry

Developments in the field of computer technology and telecommunications have brought

rapid development in the field of data processing into information, as well as AIS data. The
use of the Internet as a network, both intranet and extranet, has connected people and
resources within an organization and enables organizations to connect with suppliers,
partners, and customers more effectively. This relationship can be realized thanks to the
Service Provider or Application Service Provider (ASP). ASP is a unique model of software
distribution that enables the delivery of functionality application over the internet.

Many ASP vendors already provide network services in the hospitality industry such as:
1) Fidelio-Micro with Opera, AremiSoft, Central Point Technologies, CSS Hotel System and
MSI System using the ASP version from the inn. ASP as Information System vendor also
has provided Central Reservation System (CRS), Point of Sale System (POSS), and
Procurement and Sales & Catering system.

2) Realta, VHP, Mayoh, Visual l, Galaxy, CLS, and many others.

Due to the many vendors providing information system in Hotel, in 1996 the American
Hotel & Motel Association (AH & MA) has launched the Project Hospitality Industry
Technology Integration Standards (HITIS). HITIS is assigned to create standards that enable
simple and rapid integration between existing information sub-systems in each department of
a hotel. So, the existence of HITIS is expected to accelerate the process of using IT integrated
in hotel industry with low cost.

The American Hotel and Lodging Association (AH & LA), the Association of New
York Hotel (HANYC), and Hospitality Financial and Technology Proffesionals (HFTP) have
created Uniform Systerns of Accounts for the Lodging Industry (USALI) since 1926. USALI
is the the first and most successful organized effort to create an accounting accountability
system in the hotel industry and was the first in any industry field.

USALI according to (AH & LA, 2006) is the establishment of standard formats and
estimation classifications that serve as guidelines for individuals to prepare and present
financial statements in the hotel industry. Establishing the standard format and classification
of forecasts in USALI aims to assist users of internal and external financial statements to
compare the financial position and operating performance of the same type of ownership in
the hotel industry. USALI is structured on the consensus of senior hotel business executives,
public accounting firms, representatives of leading hospitality businesses, academics, and
customized GAAP Applicable in the hotel industry.