RANCANG BANGUN APLIKASI PELAPORAN KEUANGAN BERBASIS OPEN API DARI E-COMMERCE

Muhammad Noor Ardiansah, Afiat Sadida, Mardinawati Mardinawati, Ulfah Hidayati, Ahmad Wafa Mansur

Abstract


The condition of SMEs in the use of e-commerce has not been able to present financial reports adequately, because the reporting feature is only limited to presenting transaction recapitulation. This study seeks to design an open-API-based application based on e-commerce applications by SMEs. This development is needed academically as a study of the application of financial reporting information technology from e-commerce applications adopted by SMEs through the use of open-API. This research has succeeded in implementing the use of APIs for data exchange between Shopee store accounts and Shopee data centers in an interactive and up-to-date manner. The connected data can be presented in a financial reporting information system that allows it to be developed intensively. The prototype of the financial reporting information system can provide periodic information on sales, cost of goods sold, profit or loss. Other information about sales data that has been, is in the process and will be processed can also be presented.


Keywords


API; Financial Reporting; E-Commerce; SME’s

Full Text:

PDF

References


Al-Qirim, N. (2007). The Adoption of e-Commerce Communications and Applications Technologies in Small Businesses in New Zealand. Electronic Commerce Research and Applications, 6(4), 462–473. https://doi.org/10.1016/j.elerap.2007.02.012

Bagranoff, N. A., Simkin, M. G., & Norman, C. S. (2010). Core Concept of Accounting Information Systems: 11th ed (J. Poh (ed.); 11th ed.). John Wiley and Sons.

Boockholdt, J. (1999). Accounting Information Systems Transaction Processing and Control. The Mcgraw-Hill Companies.

Bredmar, K., Ask, U., Frisk, E., & Magnusson, J. (2015). Accounting Information Systems Implementation and Management Accounting Change. Business Systems Research Journal, 5(2), 125–138. https://doi.org/10.2478/bsrj-2014-0015

Chaffey, D. (2007). e-Business and e-Commerce Management: Strategy, Implementation and Practice (Fourth Edi). Pearson Education Limited.

Chu, X., Luo, X. (Robert), & Chen, Y. (2018). A systematic review on cross-cultural information systems research: Evidence from the last decade. Information and Management, April, 1–15. https://doi.org/10.1016/j.im.2018.08.001

Cooper, D. J., & Hopper, T. M. (1990). Critical Accounts: Reorientating Accounting Research (T. M. Cooper, David J.; Hopper (ed.); 1st ed.). MacMillan Press Ltd. https://doi.org/10.1007/978-1-349-09786-9

Dachlan, N., Dwiridotjahjono, J., & Prabowo, B. (2016). Adoption of E-Commerce for Small and Medium Enterprises: Empirical Study in Indonesia. The International Journal Of Business & Management, 4(12), 2321–8916. www.theijbm.com

Ferrando, P. M., & Dameri, R. P. (2011). Accounting information systems. In S. Alessandro D’Atri; MAria, Ferrara; Joey, F. George; Paolo (Ed.), Information Technology and Innovation Trends in Organizations - ItAIS: The Italian Association for Information Systems (13th ed., p. 327). Springer International Publishing.

Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The impact of information technology (it) on modern accounting systems. Procedia - Social and Behavioral Sciences, 28, 112–116. https://doi.org/10.1016/j.sbspro.2011.11.023

Gibbs, J. L., & Kraemer, K. L. (2004). A Cross-Country Investigation of the Determinants of Scope of E-commerce Use: An Institutional Approach. Electronic Markets, 14(2), 124–137. https://doi.org/10.1080/10196780410001675077

Global Digital Report. (2019). Ecommerce in Indonesia in 2019 — DataReportal – Global Digital Insights. In Hootsuite. https://datareportal.com/reports/digital-2019-ecommerce-in-indonesia

Haseman, W. D., & Whinston, A. B. (1976). Design of a Multidimensional Accounting System. Accounting Review, 51(1), 65–79. http://libaccess.mcmaster.ca.libaccess.lib.mcmaster.ca/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=4502892&site=ehost-live&scope=site

Hopwood, A. G. (1987). The archeology of accounting systems. In Accounting, Organizations and Society (Vol. 12, Issue 3). https://doi.org/10.1016/0361-3682(87)90038-9

Jebna, A. K., & Baharudin, A. S. (2015). The impact of market orientation on manufacturing SME performance in Malaysia with the moderating effect of e-commerce. Conference Proceedings - 6th International Conference on Information Technology and Multimedia at UNITEN: Cultivating Creativity and Enabling Technology Through the Internet of Things, ICIMU 2014, 169–172. https://doi.org/10.1109/ICIMU.2014.7066624

Kartiwi, M., Hussin, H., Suhaimi, M. A., Mohamed Jalaldeen, M. R., & Amin, M. R. (2018). Impact of External Factors on Determining E-Commerce Benefits Among SMEs in Malaysia. Journal of Global Entrepreneurship Research, 8(1), 18. https://doi.org/10.1186/s40497-018-0105-7

Kartiwi, M., & MacGregor, R. C. (2007). Electronic Commerce Adoption Barriers in Small to Medium-Sized Enterprises (SMEs) in Developed and Developing Countries: A Cross-Country Comparison. Journal of Electronic Commerce in Organizations, 5(3), 35–51. https://e-resources.perpusnas.go.id:2171/docview/236504087/fulltextPDF/56DE9E3BD0614874PQ/4?accountid=25704

Kemenperin. (2019). Kemenperin: Kontribusi UMKM Naik. Kemenperin.Go.Id. https://kemenperin.go.id/artikel/14200/Kontribusi-UMKM-Naik

Kominfo. (2019). Kementerian Kominfo Ajak Pelaku UMKM Kembangkan Ekonomi Masyarakat Melalui E-Commerce. Kominfo.Go.Id. https://kominfo.go.id/content/detail/20070/kementerian-kominfo-ajak-pelaku-umkm-kembangkan-ekonomi-masyarakat-melalui-e-commerce/0/sorotan_media

Lacka, E., Chan, H. K., & Yip, N. (2014). E-Commerce Platform Acceptance: Suppliers, Retailers, and Consumers. In E-Commerce Platform Acceptance: Suppliers, Retailers, and Consumers. https://doi.org/10.1007/978-3-319-06121-4

Laughlin, R. C., & Lowe, A. E. (1990). A Critical Analysis of Accounting Thought : Prognosis and Prospects for Understanding and Changing Accounting Systems Design. In Critical Accounts: Reorientating Accounting Research (pp. 15–16).

Li, X., Troutt, M. D., Brandyberry, A., & Wang, T. (2011). Decision Factors for the Adoption and Continued Use of Online Direct Sales Channels Among SMEs. Journal of the Association for Information Systems, 12(1), 1–31. http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.190.4131&rep=rep1&type=pdf

Liang, T.-P. P., & Turban, E. (2011). Introduction to the Special Issue Social Commerce: A Research Framework for Social Commerce. International Journal of Electronic Commerce, 16(2), 5–13. https://doi.org/10.2753/JEC1086-4415160201

Lieberman, A. Z., & Whinston, A. B. (1975). A Structuring of an Events-Accounting Information System. Accounting Review, 50(2), 246–258. http://links.jstor.org/sici?sici=0001-4826%28197504%2950%3A2%3C246%3AASOAEI%3E2.0.CO%3B2-C

Maryeni, Y. Y., Govindaraju, R., Prihartono, B., & Sudirman, I. (2012). Technological and organizational factors influencing the e-commerce adoption by Indonesian SMEs. 2012 IEEE 6th International Conference on Management of Innovation and Technology, ICMIT 2012, 436–441. https://doi.org/10.1109/ICMIT.2012.6225845

Mock, T. J. (1971). Concepts of Information Value and Accounting. The Accounting Review, 46(4), 765. https://doi.org/10.2307/244255

Nicolaou, A. I. (2000). A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects. International Journal of Accounting Information Systems, 1(2), 91–105. https://doi.org/10.1016/S1467-0895(00)00006-3

Pradana, M. (2015). Klasifikasi Bisnis E-Commerce di Indonesia. Modus, 27(2), 163–174.

Qatawneh, A. M. (2012). The Effect of Electronic Commerce on the Accounting Information System of Jordanian Banks. International Business Research, 5(5), 158–163. https://doi.org/10.5539/ibr.v5n5p158

Rahayu, R., & Day, J. (2015). Determinant Factors of E-commerce Adoption by SMEs in Developing Country: Evidence from Indonesia. Procedia - Social and Behavioral Sciences, 195, 142–150. https://doi.org/10.1016/j.sbspro.2015.06.423

Rahayu, R., & Day, J. (2017). E-Commerce Adoption by SMEs in Developing Countries: Evidence from Indonesia. Eurasian Business Review, 7(1), 25–41. https://doi.org/10.1007/s40821-016-0044-6

Romney, M. B., & Steinbart, P. J. (2018). Accounting Information System (14th ed.). Pearson Education Limited.

Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5), 136–145. https://doi.org/10.5539/ijef.v4n5p136

Turban, E., King, D., Lee, J. K., Liang, T. P., & Turban, D. C. (2015). Electronic Commerce: A Managerial and Social Networks Perspective. In Springer Texts in Business and Economics (Eighth, Vol. 102, Issue 1). Springer International Publishing. https://doi.org/10.1007/978-3-319-10091-3

Turner, S., & Endres, A. (2017). Strategies for Enhancing Small-Business Owners’ Success Rates. International Journal of Applied Management and Technology, 16(1), 34–49. https://doi.org/10.5590/IJAMT.2017.16.1.03

Wang, L. (2011). Impact of Information Technology on Modern Systems of Accounting Management. Advanced Materials Research, 219–220(0), 1224–1227. https://doi.org/10.4028/www.scientific.net/AMR.219-220.1224

Yousafzai, S. Y., Foxall, G. R., & Pallister, J. G. (2007). Technology Acceptance: a Meta‐Analysis of the TAM: Part 1. Journal of Modelling in Management, 2(3), 251–280. https://doi.org/10.1108/17465660710834462


Refbacks

  • There are currently no refbacks.