1 Pertemuan 1 The e_Business Overview Matakuliah: F0662/Web Based Accounting Tahun: 2005 Versi: 1/0.

1

Pertemuan 1The e_Business Overview

Matakuliah : F0662/Web Based Accounting

Tahun : 2005

Versi : 1/0

2

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)

3

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

4

Benefit of e-Business

• New sales channels to customers• A new storefront added to traditional brick-

and-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

5

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.

6

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

7

Information Systems

8

Information System Categories

Which product was delivered last week?Purchasing, reserving airline ticket, ordering, etc.

DSSGroupwareGDSSEIS

CAD & CAM

Which customers do notPay their bills on time?

9

Basic Subsystems in the AIS

ExpenditureCycle

HumanResources

ProductionCycle

RevenueCycle

FinancingCycle

General Ledger & Reporting System

10

Information Technologyand 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.

11

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

12

Ten Most Important Activities Performed By Accountants

1. Long-term strategic planning

2. Managing the accounting and finance function

3. Accounting systems and financial reporting

4. Internal consulting5. Short-term budgeting

6. Process improvement

7. Computer systems and operations

8. Performance evaluation

9. Customer and product profitability analyses

13

Factors Influencing Design ofAIS

OrganizationalCulture

Strategy

InformationTechnology

AIS

14

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.

15

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.

16

The Value Chain

Primary Activities

InboundLogistics

OutboundLogistics

Operations

Marketingand Sales

Service

17

The Value Chain

• The four support activities in the value chain make it possible for the primary activities to be performed efficiently and effectively.

18

The Value Chain

Support Activities

Infrastructure

HumanResources

Technology

Purchasing

19

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.

20

The Supply ChainRaw Materials

Supplier

Manufacturer

Distributor

Retailer

Consumer

21

How An AIS Can Add ValueTo 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.

22

How An AIS Can Add ValueTo 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.

23

Data Needs For Activities

Resource EventAgent

Agent

Inventory SaleCustomer

Sales

Cash Payment Cashier

Supplier

Generic Example

Sales Transaction

Payment to Supplier

24

Information and Decision Making

Characteristics of Useful Information

Understandable

Verifiable

TimelyRelevant

Reliable

Complete

25

Information and Decision Making

• What is decision making?

• Decision making involves the following steps:

1 Identify the problem.

2 Select a method for solving the problem.

3 Collect data needed to execute the decision model.

4 Interpret the outputs of the model.

26

Information and Decision Making

5 Evaluate the merits of each alternative.6 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

27

Summary

• Mahasiswa diwajibkan membuat summary