THE ROLE OF ACCOUNTING INFORMATION SYSTEM ON E COMMERCE

THE ROLE OF ACCOUNTING INFORMATION SYSTEM (AIS)

ON  E-COMMERCE

NI LUH SARI WIDHIYANI

FEB UNIVERSITAS UDAYANA

            Business organizations can achieve their objectives by putting resources in an effective formula; the information system is one of these resources. The Financial and non-financial resources are two resources of Information System which should be operationalized. Since business requirements are evolving, it was necessary to develop information systems such as Accounting Information System (AIS); as it developed from being manual into a computerized system and from being simple systems and programs into intricate and integrated systems. Therefore, it was essential to have sufficiently flexible systems that can deal with this change which serves as a user-friendly and modern resource for the new requirements of business organizations. As there is a new type of commerce that can be practiced using the internet (Electronic Commerce), it was necessary to make sure of having developed informative and technological systems that can be used as a method to verify the proper functioning of commercial operations using electronic commerce. AIS and E-Commerce have a Two-pronged relationship.

Information technology development has caused a significant effect on the company's accounting information system. Information technology helps the organization in improving effectiveness and efficiencies in its business process, managerial decision making, and the team’s synergy which will strengthen its competitiveness in a rapidly changing market. Those applied if information technology is being used to support their product development, e-commerce transaction, support process for costumers, or in other business-related activities. Technology and AIS have rapidly become a necessity for the success of a company.

            Nowadays, for most companies, e-commerce is more than just buying and selling products online. E-commerce covers each stage of the process from product development, marketing, selling, service, and payment for any product or services that are being displayed in a global market from costumers with networking support from business partners all over the world. Hence, enhancing e-commerce capabilities becomes an important option that needs to be done by a company.

            The terminology of e-commerce which was meant as trading electronically has evolved as time goes by. Previously, trading electronically was defined as commercial transaction utilization with Electronic Data Interchange (EDI) for commercial document delivery such as ordering, buying, or invoice delivery electronically. Then, the terminology is evolving into an activity that defines trading electronically as “trading through web site” which is a transaction of product or services through a Worldwide Web (www) and safe server or Hypertext Transfer Protocol Secure (https). E-commerce at first was introduced for promotional purposes and advertising purposes on the website. But as time goes by and as in line with technology changes causing e-commerce terms to have a larger scope, which is described as a process of deployment, buying, selling, and marketing of a product or services through electronic systems that involves data transfer and database.

            One of the most important things in e-commerce is the presence of information exchange between one party to another. The information produced by a system known as the Accounting Information System (AIS). AIS is a system that collects, store, and process finance and accounting data that will be used by the decision-maker. AIS is a group of resources designed to transforms finance data and other data into information that will be useful to the user. An accurate, relevant, and on-time information is the main component to maintain trust between the transacting side which is also resulting in good accounting system information.

            AIS provides users an opportunity to access half of the information system the company has. An example can be found in an e-commerce-based company in a market place. The applied AIS in a market place XXX is structured from product order and purchase through an electronic form, the total bill including shipping cost which later booked in the general ledger. All of those processes are parts of AIS. AIS is used as a transaction data processor, information provider, and as a controlling tool for e-commerce.

AIS as a transaction data processor will process data received from consumers by looking at the product's stock, processing payment total data, billing, and also shipping data. AIS provides information from processed data and could be used by each party for many purposes such as information needed by the shipping party would be different from the information needed by the booking party. AIS also provides controlling service for online transactions by system information audit which is a systematic process in gathering and evaluating the evidence to determine whether this computer-based information system used by the organization reaching its purpose. The control could be done through audit controlling, electronic data processing, the online system controlling, or even application controlling.