摘要：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 Abstract in Bahasa Indonesia : Database yang memenuhi aturan normalisasi diperlukan untuk menunjang Sistem Informasi Akuntansi (SIA) terkomputerisasi. Alat yang biasa digunakan untuk merancang database adalah Entity Relationship Model (Model E-R). Namun aturan penggambaran diagram tidak begitu jelas, sehingga mempersulit perancang data untuk membentuk database yang memenuhi aturan normalisasi. Model REA merupakan pengembangan dari Model E-R. Model REA menerapkan prinsip give-to-get, sehingga mempermudah pembentukan model data. Dalam tulisan ini dibahas Logical dan Physical View data, schema, Model REA, menyusun diagram REA, tahap-tahap perancangan database dan peran serta akuntan, serta cara mengimplementasikan Model REA ke database relasional, khususnya pada siklus pendapatan. Kata kunci: Database, Model E-R, Model REA, SIA, Siklus Pendapatan
关键词：Database, E-R Model, REA Model, AIS, Revenue Cycle
