Matakuliah
Tahun
Versi
: F0662/Web Based Accounting
: 2005
: 1/0
Pertemuan 1
The e_Business Overview
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mengetahui definisi/ batasan pengertian tentang
e-business/e-commerce, value chain, value
systems, information value chain, inter
organizational systems (TIK-1)
• Implikasinya pada profesi akuntan (TIK-1)
2
Definisi e-Business
• E-Business is the use of information
technology and electronic communication
networks to exchange business
information and conduct transactions in
electronic, paperless form
3
Benefit of e-Business
• New sales channels to customers
• A new storefront added to traditional brickand-mortar companies
• Providing product information, technical
support, and other infornation
• Can be open all day, every day, any time,
every where
• Facilitate fast-flexible response
4
Risks
• Risk is the mirror image of opportunity
• Special e-business risks can stem from an
enterprise’s information technology
infrastructure, either inherent
vulnerabilities or through internal or
external attacks.
5
How e-Busienss
Affects Accounting Professionals
• The CPA Vision Process
• The Information Value Chain
• Career Differences along the Information
Value Chain
• Specific effects on Accounting & Auditing
6
Information Systems
7
Information System Categories
CAD & CAM
Which customers do not
Pay their bills on time?
Which product was delivered last
week?
Purchasing, reserving airline
ticket, ordering, etc.
DSS
Groupware
GDSS
EIS
8
Basic Subsystems in the AIS
Financing
Cycle
Expenditure
Cycle
Human
Resources
General Ledger & Reporting System
Production
Cycle
Revenue
Cycle
9
Information Technology
and Corporate Strategy
• The Institute of Management Accountants (IMA)
indicates that the second most important job
activity of corporate accountants is long-term
strategic planning.
• One important aspect is how to align
information technology (IT) with an
organization’s strategy.
10
The CITP Designation
• Certified Information Technology Professional
• CPAs who possess knowledge and the
manner in which information technology (IT)
can be used to achieve business objectives
• Reflects the AICPA’s recognition of the
importance and interrelationship of IT with
accounting
11
Ten Most Important Activities Performed By
Accountants
1.
2.
3.
4.
5.
6.
7.
8.
9.
Long-term strategic planning
Managing the accounting and finance function
Accounting systems and financial reporting
Internal consulting
Short-term budgeting
Process improvement
Computer systems and operations
Performance evaluation
Customer and product profitability analyses
12
Factors Influencing Design of
AIS
Organizational
Culture
Strategy
AIS
Information
Technology
13
The Value Chain
• The ultimate goal of any business is to
provide value to its customers.
• A business will be profitable if the value it
creates is greater than the cost of
producing its products or services.
14
The Value Chain
• An organization’s value chain consists of nine
interrelated activities that collectively describe
everything it does.
• The five primary activities consist of the activities
performed in order to create, market, and deliver
products and services to customers and also to
provide post-sales services and support.
15
The Value Chain
Primary Activities
Inbound
Logistics
Marketing
and Sales
Operations
Outbound
Logistics
Service
16
The Value Chain
• The four support activities in the value chain
make it possible for the primary activities to be
performed efficiently and effectively.
17
The Value Chain
Support Activities
Infrastructure
Technology
Human
Resources
Purchasing
18
The Value System
• The value chain concept can be extended by
recognizing that organizations must interact
with suppliers, distributors, and customers.
• An organization’s value chain and the value
chains of its suppliers, distributors, and
customers collectively form a value system.
19
The Supply Chain
Raw Materials
Supplier
Manufacturer
Distributor
Retailer
Consumer
20
How An AIS Can Add Value
To An Organization
• An AIS adds value...
– by providing accurate and timely information so
that five primary value chain activities can be
performed more effectively and efficiently. This is
done by:
– improving the quality and reducing the costs of products or
services.
21
How An AIS Can Add Value
To An Organization
An AIS can…
– improve efficiency.
– improve decision making capabilities.
– increase the sharing of knowledge.
• A well-designed AIS can also help an
organization profit by improving the efficiency
and effectiveness of its supply chain.
22
Data Needs For Activities
Generic Example
Agent
Resource
Event
Agent
Sales Transaction
Inventory
Customer
Sale
Sales
Payment to Supplier
Cash
Payment
Cashier
Supplier
23
Information and Decision
Making
Characteristics of Useful Information
Relevant
Timely
Reliable
Understandable
Complete
Verifiable
24
Information and Decision
Making
• What is decision making?
• Decision making involves the following
steps:
1
2
3
4
Identify the problem.
Select a method for solving the problem.
Collect data needed to execute the decision model.
Interpret the outputs of the model.
25
Information and Decision
Making
5
6
•
–
–
Evaluate the merits of each alternative.
Choose and execute the preferred solution.
Decisions can be categorized as follows:
in terms of the degree of structure that exists
by the scope of the decision
26
Summary
• Mahasiswa diwajibkan membuat summary
27