Review Journal of E-Commerce Subject

Topic: Supply Management Information System

Lecturer: Dr. Aniek Hindrayani, M. Si

Title Impact of E-commerce Application on the Quality of

Accounting Information Systems in the Banks Operating in Ben
Walid City in Libya
Journal International Journal of Recent Advances in Organizational
Behaviour and Decision Sciences
Volume & Page Vol 4 (1), page 1112-1122
Year 2018
Author Johnson Olu Egbuniwe dan Salem Saaad Namreesh
Reviewer Laurensia Claudia Pratomo (S991808006)
Villa Santika (S991808010)
Date April 12th, 2019
Subject of Accounting Information Systems
research
Object of The population study consists of three different banks in Ben
research Walid city in Libya: (1) Al-jomhoriya bank, (2) The national
commercial bank, and (3) Saof al-jeenal-ahle bank.
The study sample includes banks employees working in ben
Walid city in Libya, they are:
1. Managers,
2. Supervisors,
3. Accountants, and
4. IT experts
Purposed of The study aims to measure the impact of electronic payment
research transfers and electronic channels on the quality of accounting
information systems applications.
Methods of 1. The quantitative research approach
research 2. A simple random sampling method will be used so as
every element has an equal chance of getting selected to
be the part sample
Definition of Independent variable is E-commerce application, consists of:
variable 1. Electronic transfer
2. Electronic channels
Dependent variable is Accounting information system, consists
of:
1. Quality data input
2. Quality data output
Gap No gap
Variable A primary tool to collect the data was questionnaires. The final
Measuring Ways number of questionnaires is 107 items.
and Tools
Results of Conceptual Model of Research:
research

The results of hypothesis:

H1: E-commerce contributes positively to Accepted
improving the quality standards of
accounting information systems.
H2: E-commerce affects the data entry Accepted
procedures in the accounting system.
H3: E-commerce affects the quality of the Accepted
outputs of the accounting system.
H4: Electronic transfers affect the quality of Accepted
accounting information systems.
H5: Electronic channels affect the quality of Accepted
accounting information systems.

1. The result of the analysis test shows that E-commerce plays

a main role in improving the quality standards to the
accounting information systems.
2. The results show the important role of e commerce in
improving the quality of banks daily works and activities,
and facilitates the way and method of banks service to the
customers.
Strength of 1. This research provided some suggestions and
research recommendations that will improve the role of e-commerce
in the Libyan banks and economy were discussed.
2. Systematic writing is interesting to read.

Weakness of 1. The number of respondents is not clearly calculated.

research 2. There is no research gap.
3. There is not explained analysis software.