Pendekatan Model Rea Dalam Perancangan Database Sistem Informasi Akuntansi Siklus Pendapatan

Oviliani Yenty Yuliana
Journal article Jurnal Akuntansi dan Keuangan Universitas Kristen Petra • May 2001 Indonesia

Abstract

Normalization concept in database is necessary in support in the computerized Accounting Information Systems (AIS). Entity Relationship Model (E-R Model) is usually used to design database as a common tool. However the rule of drawing E-R Model diagram is not so clear, therefore it make difficulty for data designer to construct normalization database. REA Model is a further development of E-R Model. REA Model using give-to-get principle that makes more easily to construct data model. This paper discuss the logical and physical view data, schema, REA Model, how to construct REA diagram, database design stages and how accountant participate in database design, as well as how to implement REA model into relational database specifically for revenue cycle

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Journal

Jurnal Akuntansi dan Keuangan Universitas Kristen Petra

Jurnal Akuntansi dan Keuangan Universitas Kristen Petra menerbitkan artikel bidang akuntansi dan ... see more