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Pertemuan 1The e_Business Overview

Matakuliah : F0662/Web Based Accounting

Tahun : 2005

Versi : 1/0

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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)

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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

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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

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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.

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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

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Information Systems

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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?

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Basic Subsystems in the AIS

ExpenditureCycle

HumanResources

ProductionCycle

RevenueCycle

FinancingCycle

General Ledger & Reporting System

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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.

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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

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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

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Factors Influencing Design ofAIS

OrganizationalCulture

Strategy

InformationTechnology

AIS

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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.

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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.

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The Value Chain

Primary Activities

InboundLogistics

OutboundLogistics

Operations

Marketingand Sales

Service

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The Value Chain

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

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The Value Chain

Support Activities

Infrastructure

HumanResources

Technology

Purchasing

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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.

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The Supply ChainRaw Materials

Supplier

Manufacturer

Distributor

Retailer

Consumer

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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.

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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.

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Data Needs For Activities

Resource EventAgent

Agent

Inventory SaleCustomer

Sales

Cash Payment Cashier

Supplier

Generic Example

Sales Transaction

Payment to Supplier

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Information and Decision Making

Characteristics of Useful Information

Understandable

Verifiable

TimelyRelevant

Reliable

Complete

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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.

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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

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Summary

• Mahasiswa diwajibkan membuat summary