1 Pertemuan 1 The 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. DSS Groupware GDSS EIS CAD & CAM Which customers do not Pay their bills on time?

9 Basic Subsystems in the AIS Expenditure Cycle Human Resources Production Cycle Revenue Cycle Financing Cycle General Ledger & Reporting System

10 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.

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 consulting 5. Short-term budgeting 6. Process improvement 7. Computer systems and operations 8. Performance evaluation 9. Customer and product profitability analyses

13 Factors Influencing Design of AIS Organizational Culture Strategy Information Technology 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 Inbound Logistics Outbound Logistics Operations Marketing and 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 Human Resources 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 Chain Raw Materials Supplier Manufacturer Distributor Retailer Consumer

21 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.

22 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.

23 Data Needs For Activities Resource Event Agent InventorySale Customer Sales CashPayment 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: 1Identify the problem. 2Select a method for solving the problem. 3Collect data needed to execute the decision model. 4Interpret the outputs of the model.

26 Information and Decision Making 5Evaluate the merits of each alternative. 6Choose 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