ANALYSIS OF THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN E-COMMERCE ON CONTROLLING ONLINE BUSINESS

The purpose of this study is to determine the analysis of the role of accounting information systems using electronic commerce in managing payments via the internet. This study conducted qualitative descriptive research. The advancement of global technology in the field of economics is currently being widely discussed, including the forms of its application that lead to trading activities, called E-commerce, also known as electronic commerce. E-Commerce services include marketing, purchasing, and payment services. To master online business, the community absolutely needs to use e-commerce services on the internet. According to Bodnar and Hopwood (2012), an accounting information system (AIS) is a collection of tools designed to convert financial data and other data into information. The information obtained is used for various decision-making purposes. Meanwhile, according to Wilkinson (2000), AIS is an information system that covers all accounting functions and activities that take into account the impact of external events and internal operations of an organization on economic resources.