DATABASE RELASIONAL

SISTEM INFORMASI AKUNTANSI

TUJUAN PERKULIAHAN
 File flat
 Data Base Manajemen Sistem (DBMS)
 Fungsi pengendalian internal
PENDAHULUAN
 FILE VS. DATABASES
 Let’s examine some basic principles about how data are stored
in computer systems.
 An entity is anything about which the organization wishes to store data.
At your college or university, one entity would be the student.

STUDENTS

Phone
Student ID Last Name First Name Number Birth Date

333-33-3333 Simpson Alice 333-3333 10/11/84

111-11-1111 Sanders Ned 444-4444 11/24/86

123-45-6789 Moore Artie 555-5555 04/20/85

© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
 FILE VS. DATABASES
 Information about the attributes of an entity (e.g., the
student’s ID number and birth date) are stored in fields.

STUDENTS

Phone
Student ID Last Name First Name Number Birth Date

333-33-3333 Simpson Alice 333-3333 10/11/84

111-11-1111 Sanders Ned 444-4444 11/24/86

123-45-6789 Moore Artie 555-5555 04/20/85

© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
 FILE VS. DATABASES
 All the fields containing data about one entity (e.g., one
student) form a record.
 The example below shows the record for Artie Moore.

STUDENTS

Phone
Student ID Last Name First Name Number Birth Date

333-33-3333 Simpson Alice 333-3333 10/11/84

111-11-1111 Sanders Ned 444-4444 11/24/86

123-45-6789 Moore Artie 555-5555 04/20/85

© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
 FILE VS. DATABASES
 A set of all related records forms a file (e.g., the student
file).
 If this university only had three students and five fields for
each student, then the entire file would be depicted below.

STUDENTS

Phone
Student ID Last Name First Name Number Birth Date

333-33-3333 Simpson Alice 333-3333 10/11/84

111-11-1111 Sanders Ned 444-4444 11/24/86

123-45-6789 Moore Artie 555-5555 04/20/85

© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
 FILE VS. DATABASES
 A set of interrelated, centrally coordinated files forms a
database.

Student Class
File File

Advisor
File
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
DATABASE
Seperangkat koordinasi beberapa file data
terpusat yang saling berhubungan yang
disimpan dengan sedikit mungkin kelebihan
data.
 FILE VS DATABASE

DATA BASE

FILE MAHASISWA
FILE KELAS FILE DOSEN
(ENTITY)

RECORD : MOORE RECORD : SANDERS RECORD : SIMPSON

FIELDS FIELDS FIELDS

ATTRIBUTES : ID ATTRIBUTES : NAME ATTRIBUTES : BIRTH

© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
 FILE VS. DATABASES
 This proliferation of master files
Master File 1
Fact A
Enrollment created problems:
Program
Fact B  Often the same information was
Fact C stored in multiple master files.
 Made it more difficult to effectively
integrate data and obtain an
Master File 2
organization-wide view of the data.
Fact A Financial Aid  Also, the same information may not
Fact D Program have been consistent between files.
Fact F  If a student changed his phone
number, it may have been updated
in one master file but not another.
Master File 1
Grades
Fact A Program
Fact B
Fact F
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
 FILE VS. DATABASES

Database  A database is a set of

Fact A Fact B inter-related, centrally
Fact C Fact D
Fact E Fact F coordinated files.

Database
Management
System

Enrollment Financial Aid Grades

Program Program Program

© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
 FILE VS. DATABASES
 The database approach
Database treats data as an
Fact A Fact B organizational resource that
Fact C Fact D should be used by and
Fact E Fact F
managed for the entire
organization, not just a
particular department.
Database
Management
 A database management
System system (DBMS) serves as the
interface between the
database and the various
Enrollment Financial Aid Grades
application programs.
Program Program Program

© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
 FILE VS. DATABASES

Database  The combination of the

Fact A Fact B database, the DBMS,
Fact C Fact D
Fact E Fact F and the application
programs that access
Database the database is
Management referred to as the
System
database system.
Enrollment Financial Aid Grades
Program Program Program

© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
 FILE VS. DATABASES

Database
 The person responsible
Fact A Fact B for the database is the
Fact C Fact D database administrator.
Fact E Fact F
• Hewlett-Packard is replacing
 As technology improves,
784 databases with a single,
many large
company-wide companies
database.
Database
Management
are developing very
System large databases called
data warehouses.
Enrollment Financial Aid Grades
Program Program Program

© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
KEUNGGULAN SISTEM DATABASE
 DATA INTEGRATION (INTEGRASI DATA)
 DATA SHARING (PEMBAGIAN DATA)
 MINIMAL DATA REDUNDACY AND DATA
INCONSISTENCIES (MEMINIMALKAN KELEBIHAN
DAN INKONSISTENSI DATA)
 DATA INDEPENDENCE (INDEPENDENSI DATA)
 CROSS-FUNCTIONAL ANALYSIS (ANALISIS LINTAS
FUNGSIONAL)
PENTINGNYA DATA YANG BAIK
 Data yang tidak benar pada database dapat
mengarahkan kepada :
- keputusan yang buruk
- kebingungan
- pengguna yang marah
SISTEM DATABASE
SISTEM DATABASE
Pendekatan database memberikan dua
tampilan data terpisah : tampilan fisik dan
tampilan logis
• Tampilan Fisik : Cara data secara fisik
diatur dan disimpan dalam sistem komputer
• Tampilan Logis : Bagaimana seseorang
secara konseptual mengelola, menampilkan,
dan memahami hubungan antar-item data.
Logical View—User A Logical View—User B
Scholarship Distribution
Enrollment by Class Fr.
5%
Sr. Soph.
33% 24%

Jr.
38%

The DBMS translates

DBMS users’ logical views
into instructions as to
which data should be
Operating retrieved from the
System database.

Database
Logical View—User A Logical View—User B
Scholarship Distribution
Enrollment by Class Fr.
5%
Sr. Soph.
33% 24%

Jr.
38%

DBMS
The operating system
Operating translates DBMS
System requests into
instructions to
physically retrieve
data from various
Database disks.
SISTEM DATABASE
SKEMA, deskripsi elemen-elemen data dalam
database, hubungan diantara mereka, dan
model logika yang digunakan untuk mengelola
dan menjelaskan data
SKEMA
• Conceptual –level schema, tampilan organisasi
yang luas akan menampilkan keseluruhan database,
mendaftar semua elemen ata dan hubungan
diantara mereka.
• External-level schema, tampilan pengguna individu
terhadap bagian-bagian dalam database, masing-
masing mengacu pada sebuah subschema.
• Internal – level schema, tampilan level rendah
database, menjelaskan bagaimana data disimpan,
diakses, termasuk layout, catatan, definisi, alamat
dan indeks.
 Subschema--User A Subschema--User B Subschema--User C
Smith . . . A
Jones . . . B
Arnold . . .D

Mapping external-level views to conceptual-level schema

Classes Enroll Student

Cash
Receipt

Mapping conceptual-level items to internal-level descriptions

Student Record Class Record

Student No. --character [9] Class Name --character [9]
Student Name --character [26] Dept No. --integer [4], non-null, index=itemx
SAT Score --integer [2], non-null, index=itemx Course No. --integer [4], non-null, index=itemx
 Subschema--User A Subschema--User B Subschema--User C
Smith . . . A
Jones . . . B
Arnold . . .D

Mapping external-level views to conceptual-level schema

Classes Enroll Student

Cash
Receipt

Mapping conceptual-level items to internal-level descriptions

Student Record Class Record

Student No. --character [9] Class Name --character [9]
Student Name --character [26] Dept No. --integer [4], non-null, index=itemx
SAT Score --integer [2], non-null, index=itemx Course No. --integer [4], non-null, index=itemx
 Subschema--User A Subschema--User B Subschema--User C
Smith . . . A
Jones . . . B
Arnold . . .D

Mapping external-level views to conceptual-level schema

Classes Enroll Student

Cash
Receipt

Mapping conceptual-level items to internal-level descriptions

Student Record Class Record

Student No. --character [9] Class Name --character [9]
Student Name --character [26] Dept No. --integer [4], non-null, index=itemx
SAT Score --integer [2], non-null, index=itemx Course No. --integer [4], non-null, index=itemx
BAHASA DALAM DBMS
• DDL
• DML
• DQL
• REPORT WRITER
BAHASA DALAM DBMS
 Data definition language- DDL (Bahasa definisi
data), membangun kamus data, membuat
database, menjelaskan tampilan logis setiap
pengguna dan memerinci catatan atau hambatan
keamanan field.
 Data Manipulation language – DML ( bahasa
manipulasi data), mengubah isi database, termasuk
membuat, memperbaharui, menyusupi dan
menghapus elemen data.
BAHASA DALAM DBMS
 Data query language- DQL (Bahasa query data),
bahasa leveel tinggi, seperti bahasa inggris yang
berisi perintah kuat dan mudah digunakan, yang
memungkinkan pengguna untuk mengambil,
menyortir, memesan serta menunjukkan data.
 Report Writer (penulis laporan), menyederhanakan
pembuatan laporan
DATABASE RELASIONAL
Database yang dibangun menggunakan model
data relasional.
Model data relasional mereprentasikan skema
level konseptual dan eksternal.
 STUDENTS
Last First Phone
Student ID Name Name No.
Relation
333-33-3333 Simpson Alice 333-3333
111-11-1111 Sanders Ned 444-4444
123-45-6789 Moore Artie 555-5555

COURSES
Course ID Course Section Day Time
1234 ACCT-3603 1 MWF 8:30
1235 ACCT-3603 2 TR 9:30
1236 MGMT-2103 1 MW 8:30

STUDENT x COURSE
SCID Student ID Course
333333333-1234 333-33-3333 1234
333333333-1236 333-33-3333 1236
111111111-1235 111-11-1111 1235
111111111-1236 111-11-1111 1235
 STUDENTS Each row is
Last First Phone called a tuple,
Student ID Name Name No. which rhymes
333-33-3333 Simpson Alice 333-3333 with “couple.”
111-11-1111 Sanders Ned 444-4444
123-45-6789 Moore Artie 555-5555

COURSES
Course ID Course Section Day Time
1234 ACCT-3603 1 MWF 8:30
1235 ACCT-3603 2 TR 9:30
1236 MGMT-2103 1 MW 8:30
STUDENT x COURSE
SCID
333333333-1234
333333333-1236
111111111-1235
111111111-1236
 Each row
STUDENTS
contains data
Last First Phone about a specific
Student ID Name Name No. occurrence of
333-33-3333 Simpson Alice 333-3333 the type of entity
111-11-1111 Sanders Ned 444-4444 in the table.
123-45-6789 Moore Artie 555-5555

COURSES
Course ID Course Section Day Time
1234 ACCT-3603 1 MWF 8:30
1235 ACCT-3603 2 TR 9:30
1236 MGMT-2103 1 MW 8:30
STUDENT x COURSE
SCID
333333333-1234
333333333-1236
111111111-1235
111111111-1236
 STUDENTS Each column in
Last First Phone a table contains
Student ID Name Name No. information
333-33-3333 Simpson Alice 333-3333 about a specific
111-11-1111 Sanders Ned 444-4444 attribute of the
123-45-6789 Moore Artie 555-5555 entity.

COURSES
Course ID Course Section Day Time
1234 ACCT-3603 1 MWF 8:30
1235 ACCT-3603 2 TR 9:30
1236 MGMT-2103 1 MW 8:30
STUDENT x COURSE
SCID
333333333-1234
333333333-1236
111111111-1235
111111111-1236
 STUDENTS
Last First Phone
Student ID Name Name No.
333-33-3333 Simpson Alice 333-3333
111-11-1111 Sanders Ned 444-4444
123-45-6789 Moore Artie 555-5555

COURSES
Course ID Course Section Day Time
1234 ACCT-3603 1 MWF 8:30
1235 ACCT-3603 2 TR 9:30
1236 MGMT-2103 1 MW 8:30
STUDENT x COURSE
A primary key is the
SCID attribute or combination
333333333-1234 of attributes that
333333333-1236 uniquely identifies a
111111111-1235 specific row in a table.
111111111-1236
 STUDENTS
Last First Phone
Student ID Name Name No.
333-33-3333 Simpson Alice 333-3333
111-11-1111 Sanders Ned 444-4444
123-45-6789 Moore Artie 555-5555

COURSES
Course ID Course Section Day Time
1234 ACCT-3603 1 MWF 8:30
1235 ACCT-3603 2 TR 9:30
1236 MGMT-2103 1 MW 8:30
STUDENT x COURSE
SCID
333333333-1234 In some tables, two or more attributes
333333333-1236 may be joined to form the primary key.
111111111-1235
111111111-1236
 STUDENTS
First Advisor
Student ID Last Name Name Phone No. No.
333-33-3333 Simpson Alice 333-3333 1418
111-11-1111 Sanders Ned 444-4444 1418
123-45-6789 Moore Artie 555-5555 1503

ADVISORS
Advisor No. Last Name First Name Office No.
1418 Howard Glen 420
1419 Melton Amy 316
1503 Zhang Xi 202
1506 Radowski J.D. 203

A foreign key is an attribute in one table that is a primary key in

another table.
 STUDENTS
First Advisor
Student ID Last Name Name Phone No. No.
333-33-3333 Simpson Alice 333-3333 1418
111-11-1111 Sanders Ned 444-4444 1418
123-45-6789 Moore Artie 555-5555 1503

ADVISORS
Advisor No. Last Name First Name Office No.
1418 Howard Glen 420
1419 Melton Amy 316
1503 Zhang Xi 202
1506 Radowski J.D. 203

Foreign keys are used to link tables together.

 STUDENTS
First Advisor
Student ID Last Name Name Phone No. No.
333-33-3333 Simpson Alice 333-3333 1418
111-11-1111 Sanders Ned 444-4444 1418
123-45-6789 Moore Artie 555-5555 1503

ADVISORS
Advisor No. Last Name First Name Office No.
1418 Howard Glen 420
1419 Melton Amy 316
1503 Zhang Xi 202
1506 Radowski J.D. 203

Other non-key attributes in each table store important

information about the entity.
RELATIONAL DATABASES
 Alternatives for storing data
 One possible alternate approach would be to store all
data in one uniform table.
 For example, instead of separate tables for students
and classes, we could store all data in one table and
have a separate line for each student x class
combination.
 Last First
Student ID Name Name Phone No. Course No. Section Day Time
333-33-3333 Simpson Alice 333-3333 ACCT-3603 1 M 9:00 AM
333-33-3333 Simpson Alice 333-3333 FIN-3213 3 Th 11:00 AM
333-33-3333 Simpson Alice 333-3333 MGMT-3021 11 Th 12:00 PM
111-11-1111 Sanders Ned 444-4444 ACCT-3433 2 T 10:00 AM
111-11-1111 Sanders Ned 444-4444 MGMT-3021 5 W 8:00 AM
111-11-1111 Sanders Ned 444-4444 ANSI-1422 7 F 9:00 AM
123-45-6789 Moore Artie 555-5555 ACCT-3433 2 T 10:00 AM
123-45-6789 Moore Artie 555-5555 FIN-3213 3 Th 11:00 AM

• Using the suggested approach, a student taking three classes would need three
rows in the table.
• In the above, simplified example, a number of problems arise.
 Last First
Student ID Name Name Phone No. Course No. Section Day Time
333-33-3333 Simpson Alice 333-3333 ACCT-3603 1 M 9:00 AM
333-33-3333 Simpson Alice 333-3333 FIN-3213 3 Th 11:00 AM
333-33-3333 Simpson Alice 333-3333 MGMT-3021 11 Th 12:00 PM
111-11-1111 Sanders Ned 444-4444 ACCT-3433 2 T 10:00 AM
111-11-1111 Sanders Ned 444-4444 MGMT-3021 5 W 8:00 AM
111-11-1111 Sanders Ned 444-4444 ANSI-1422 7 F 9:00 AM
123-45-6789 Moore Artie 555-5555 ACCT-3433 2 T 10:00 AM
123-45-6789 Moore Artie 555-5555 FIN-3213 3 Th 11:00 AM

• Suppose Alice Simpson changes her phone number. You need to make the
change in three places. If you fail to change it in all three places or change it
incorrectly in one place, then the records for Alice will be inconsistent.
• This problem is referred to as an update anomaly.
 Last First
Student ID Name Name Phone No. Course No. Section Day Time
333-33-3333 Simpson Alice 333-3333 ACCT-3603 1 M 9:00 AM
333-33-3333 Simpson Alice 333-3333 FIN-3213 3 Th 11:00 AM
333-33-3333 Simpson Alice 333-3333 MGMT-3021 11 Th 12:00 PM
111-11-1111 Sanders Ned 444-4444 ACCT-3433 2 T 10:00 AM
111-11-1111 Sanders Ned 444-4444 MGMT-3021 5 W 8:00 AM
111-11-1111 Sanders Ned 444-4444 ANSI-1422 7 F 9:00 AM
123-45-6789 Moore Artie 555-5555 ACCT-3433 2 T 10:00 AM
123-45-6789 Moore Artie 555-5555 FIN-3213 3 Th 11:00 AM

• What happens if you have a new student to add, but he hasn’t signed up for
any courses yet?
• Or what if there is a new class to add, but there are no students enrolled in it
yet? In either case, the record will be partially blank.
• This problem is referred to as an insert anomaly.
 Last First
Student ID Name Name Phone No. Course No. Section Day Time
333-33-3333 Simpson Alice 333-3333 ACCT-3603 1 M 9:00 AM
333-33-3333 Simpson Alice 333-3333 FIN-3213 3 Th 11:00 AM
333-33-3333 Simpson Alice 333-3333 MGMT-3021 11 Th 12:00 PM
111-11-1111 Sanders Ned 444-4444 ACCT-3433 2 T 10:00 AM
111-11-1111 Sanders Ned 444-4444 MGMT-3021 5 W 8:00 AM
111-11-1111 Sanders Ned 444-4444 ANSI-1422 7 F 9:00 AM
123-45-6789 Moore Artie 555-5555 ACCT-3433 2 T 10:00 AM
123-45-6789 Moore Artie 555-5555 FIN-3213 3 Th 11:00 AM

• If Ned withdraws from all his classes and you eliminate all three of his rows from
the table, then you will no longer have a record of Ned. If Ned is planning to
take classes next semester, then you probably didn’t really want to delete all
records of him.
• This problem is referred to as a delete anomaly.
RELATIONAL DATABASES
 Alternatives for storing data
 Another possible approach would be to store each
student in one row of the table and create multiple
columns to accommodate each class that he is taking.
 Last First Phone
Student ID Name Name No. Class 1 Class 2 Class 3 Class 4

333-33-3333 Simpson Alice 333-3333 ACCT-3603 FIN-3213 MGMT-3021

111-11-1111 Sanders Ned 444-4444 ACCT-3433 MGMT-3021 ANSI-1422

123-45-6789 Moore Artie 555-5555 ACCT-3433 FIN-3213

• This approach is also fraught with problems:

– How many classes should you allow in building the table?
– The above table is quite simplified. In reality, you might need to allow for
20 or more classes (assuming a student could take many 1-hour classes).
Also, more information than just the course number would be stored for each
class. There would be a great deal of wasted space for all the students
taking fewer than the maximum possible number of classes.
– Also, if you wanted a list of every student taking MGMT-3021, notice that
you would have to search multiple attributes.
 STUDENTS
Last First Phone
Student ID Name Name No.
333-33-3333 Simpson Alice 333-3333
111-11-1111 Sanders Ned 444-4444
123-45-6789 Moore Artie 555-5555

COURSES
Course ID Course Section Day Time
1234 ACCT-3603 1 MWF 8:30
1235 ACCT-3603 2 TR 9:30
1236 MGMT-2103 1 MW 8:30
STUDENT x COURSE • The solution to the preceding problems is to use
SCID a set of tables in a relational database.
333333333-1234 • Each entity is stored in a separate table, and
333333333-1236 separate tables or foreign keys can be used to
111111111-1235 link the entities together.
111111111-1236
 PERSYARATAN DASAR DATABASE
RELASIONAL
1. Setiap kolom dalam baris harus dinilai tunggal
2. Kunci utama tidak bisa nol
3. Kunci asing, jika bukan nol, harus memiliki nilai
yang sesuai dengan nilai kunci utama
4. Semua atribut nonkunci dalam tabel harus
menjelaskan karakteristik objek yang diidentifikasi
berdasarkan kunci utama
 STUDENTS
Last First Phone
Student ID Name Name No.
333-33-3333 Simpson Alice 333-3333
111-11-1111 Sanders Ned 444-4444
123-45-6789 Moore Artie 555-5555

COURSES
Course ID Course Section Day Time
1234 ACCT-3603 1 MWF 8:30
1235 ACCT-3603 2 TR 9:30
1236 MGMT-2103 1 MW 8:30
STUDENT x COURSE
SCID • Note that within each table, there are no
333333333-1234 duplicate primary keys and no null primary keys.
333333333-1236 • Consistent with the entity integrity rule.
111111111-1235
111111111-1236
 STUDENTS
First Advisor
Student ID Last Name Name Phone No. No.
333-33-3333 Simpson Alice 333-3333 1418
111-11-1111 Sanders Ned 444-4444 1418
123-45-6789 Moore Artie 555-5555 1503

ADVISORS
Advisor No. Last Name First Name Office No.
1418 Howard Glen 420
1419 Melton Amy 316
1503 Zhang Xi 202
1506 Radowski J.D. 203

Advisor No. is a foreign key in the STUDENTS table. Every

incident of Advisor No. in the STUDENTS table either matches
an instance of the primary key in the ADVISORS table or is null.
 • Add a
STUDENTS
student here.
Last First Phone
• Leaves no
Student ID Name Name No.
blank
333-33-3333 Simpson Alice 333-3333
spaces.
111-11-1111 Sanders Ned 444-4444
123-45-6789 Moore Artie 555-5555

COURSES
Course ID Course Section Day Time
1234 ACCT-3603 1 MWF 8:30
1235 ACCT-3603 2 TR 9:30
1236 MGMT-2103 1 MW 8:30
STUDENT x COURSE
• Add a course here.
SCID
• Leaves no blank spaces.
333333333-1234
333333333-1236
111111111-1235 • When a particular student enrolls for a
particular course, add that info here.
111111111-1236
 STUDENTS
Last First Phone • Ned still
Student ID Name Name No. exists in the
333-33-3333 Simpson Alice 333-3333 student
111-11-1111 Sanders Ned 444-4444 table.
123-45-6789 Moore Artie 555-5555

COURSES
Course ID Course Section Day Time
1234 ACCT-3603 1 MWF 8:30
1235 ACCT-3603 2 TR 9:30
1236 MGMT-2103 1 MW 8:30
STUDENT x COURSE
• Even if Ned was the only student in the
SCID
class, ACCT-3603 still exists in the course
333333333-1234 table.
333333333-1236
111111111-1235 • If Ned Sanders drops ACCT-3603, remove
111111111-1236 Ned’s class from this table.
LATIHAN
Model data relasional menggambarkan data yang
disimpan dalam ...
a. Hierarki
b. Tabel
c. Objek
d. File
LATIHAN
Cara pengguna konseptual mengatur dan memahami
data disebut sebagai ...
a. Tampilan fisik
b. Tampilan logis
c. Tampilan model data
d. Tampilan organisasi data
LATIHAN
Manakah dibawah ini yang akan digunakan manajer
untuk mengambil informasi mengenai penjualan
selama bulan oktober ?
a. DML
b. DSL
DDL
c. DQL
LATIHAN
Manakah program perangkat lunak berikut ini yang
menjalankan sistem database ?
a. DQL
b. DBMS
c. DML
d. DDL
LATIHAN
Manakah di bawah ini yang merupakan tampilan
pengguna individu database ?
a. Skema level konseptual
b. Skema level eksternal
c. Skema level internal
d. Skema level logis
TUGAS KELOMPOK
 Buatlah contoh database di Telkom University.
Tentukan database, file, entity, field, attributes dan
record.
TUGAS INDIVIDU
Beberapa orang percaya teknologi database dapat
mengeliminasi kebutuhan akuntansi pencatatan ganda
(double-entry accounting). Hal tersebut memunculkan tiga
kemungkinan :
1. Model pencatatan ganda akan ditinggalkan
2. Model pencatatan ganda tidak akan digunakan
secara langsung, tetapi skema level eksternal yang
berbasis pada model pencatatan ganda akan
ditentukan untuk penggunaan akuntan.
3. Model pencatatan ganda akan ada dalam sistem
database
Alternatif mana yang anda pikir akan paling mungkin
terjadi? Mengapa ?