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INTERNAL CONTROL THE INCOME CYCLE IN E-COMMERCE A

CASE STUDY OF EFIRST ASIA INDONESIA
SULASTRI
55519110022
MERCU BUANA UNIVERSITY

ABSTRACT
The objective of this short essay is to describe how internal control is functioned as one of the tools in
handling online business risks. The essay explains the benefits of an effective internal control in
managing business especially online businesses which are very common nowadays and also how the
effective internal control can handle the risks of online businesses. In understanding the benefits and
how the effective internal control can handle the online businesses’ risks, the author used a hypothetical-
deductive method. The author has chosen observation as a tool to collect the primary data of internal
controls of one of the online businesses in Indonesia, Efirst Asia website. The research proves that by
applying an effective internal control, the business entity can reduce its risks and keep its customers
satisfied. The trend that one has verified in Electronic Commerce, assuming the internet as a privileged
way for the implementation of inter-organizational communication channels, and also the major
development verified in the intra-organizational technological infrastructures (intranets and extranets),
have given else to complex commercial partnerships. This complexity has had an enormous impact on
what regards internal control systems and auditing practises. An internal control system is composed
by a set of control mechanisms thought of according to the risk management connected to business’
processes. These mechanisms play an important role in assuring that electronic commercial
transactions are trustful and, so, enabling their increase. The growing importance of Electronic
Commerce and the need to assure the necessary trust in electronic commercial transactions, has led the
authors to study and propose, using organizational engineering, an internal control system, from an
holistic perspective, thus enabling the implementation of real time auditing practises, of the electronic
commercial transactions, using the digital agents’ technology.

Keywords: Internal control in business online, benefits of internal control.

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INTRODUCTION
The online business in Indonesia could no worthy .There are many online business is good for
entrepreneurs and entrepreneurs amateur old dabbling in the other business .The online business
in Indonesia is sudden sticking out just in the last few years .Online business practices in fact
already begun in 1970an in the world .To the rapid development of new online business in
1990an when the internet was introduced to the world .Indonesia has started doing business
online in 1990an along with the entry of the internet to the country .The rapid expansion of
these online business cannot be separated from the rapid expansion internet technology in
Indonesia .In fact the comparison of internet users rose as much as 13 percent thirteen ( % )
from year 2012 to 2013 is directly proportional to the increase in value came in 2013 .The
transaction in which happened in 2013.
While according to data Association The Internet Services Indonesia (APJII), of internet
users in Indonesia in 2014, it has reached twenty-eight percent ( 28 % ) of the population
Indonesia .The business online that was so advanced does not guarantee that all businesses
online have implement an internal control effective and efficient in business .In this paper the
writer will talk about internal control in business online especially business with using the site
to help the businesses online in managing its businesses in look at an image of about how an
internal control effective and efficient in the income cycle business online .

LITERATURE REVIEW
The following is an explanation on five stages of the process of purchasing decisions according to
kotler and keller ( 2009: 185 ):
1. The introduction of a problem. The purchase process started when the buyers realize a problem
or needs triggered by internal or external stimuli. With internal stimuli, one of the needs of
normal someone: hunger, thirsty and lain-lain could ascend to the maximum degree and be a
boost, or of necessity can arise due to external stimuli.
2. Search information. At this level a person or consumers is just becoming more receptive to
information about a product .In the next degree , a person can possessing information search
active: search for reading materials , call a friend , online activities in defiance of a , and visits
stores to study of these products.

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3. Alternative evaluation.First, customers would soon needs to satisfy a.Second, consumers seek
products certain benefits of a solution.Third, consumers see each attributes the product as a group
ability to conduct a benefits needed to satisfy this need.Customers would soon pay attention
largest in the attribute of being in benefits that would meet the needs.
4. The purchase decision .In the stage of evaluation , consumers form preference antar-brand in
some a collection of choice .Consumers may also form a view to buy the most favorite brand .In
carrying out the purchase intent , consumers can form five sub-keputusan: a / brand , channeling
, the quantity , time , and method of payment.
5. Post purchasing behaviour. After purchase, consumers may be in conflict features certain
worrying due to see or hear hal-hal fun about other products and be aware of information that
supports his decision.Marketing communications was supposed to supply the confidence and
evaluation that strengthens consumer choice and help her feel comfortable.

Definition
Electronic commerce (E-commerce) is a powerful concept and process that has fundamentally
changed the current of human life. Electronic commerce is one of the main criteria of revolution of
Information Technology and communication in the field of economy. Thisstyle of trading due to the
enormous benefits for humanhas spread rapidly. Certainly can be claimed that electronic commerce is
canceled many of the limitations of traditional business. For example,form and appearance of traditional
business has fundamentally changed. These changes are basis for any decision in the economy. Existence
of virtual markets, passages and stores that have not occupy anyphysical space, allowing access and
circulation in these markets for a moment and anywhere in the world without leaving home is possible.
Select and order goods that are placed in virtual shop windows at unspecified parts of the world and also
are advertising on virtual networks and payment is provided through electronic services, all of these
options have been caused that electronic commerce is considered the miracle of ourcentury.
Interaction between communication systems, data management systems and security, which
because of them exchange commercial information in relation to the sale products or services, will be
available, so the definition, the main components of electronic commerce are: communication systems,
data management systems and security.
Business online in theory business in categorized as e-commerce, electronic commerce
according to pearson ( 2011 ) is defined as “..the use of the internet and the web to transact
business. More formally, digitally enabled commercial transactions between and among
organizations and individuals”. While the definition of e-commerce according to a turban and

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volonino ( 2012 ) is “..the buying, selling, transferring, or exchanging products, services, or

information via the public internet or private corporate networks.”
Types of Electronic Commerce
Turban and Volonino (2012) divide e-commerce into several types of businesses
namely. There are many various classifies of electronic commerce and many different methods to
characterize these clusters. Academics determined a number of frameworks for classifying electronic
commerce but each one want to illustrate it form a unique perspective. The main different classifies of
electronic commerce are Business-to-Business (B2B), Business-to-Consumer (B2C), Consumer-to-
Consumer (C2C), Consumer-to-business (C2B) and Mobile Commerce (M-Commerce).
B2B
Business-to-Business is a type of commerce transaction that exists between businesses or a transaction
that occurs between a company and other company to transfer of services and products. A possible
explanation for this might be that Business-to-Business includes online wholesaling in which businesses
sell materials, products and services to other businesses on the websites.
B2C
Business-to-Consumer refers to transactions between a business and its end consumer and so it create
electronic storefronts that offer information, goods, and services between business and consumers in a
retailing transaction or it is an Internet and electronic commerce model that indicates a financial
transaction or online sale between a business and consumer.
C2B
Consumer-to-Business is the transfer of services, goods or information from persons to business or it is
a business model where end users create products and services that are used by business and institutions.
C2C
Consumer-to-Consumer is an electronic Internet facilitated medium, which involves transactions among
users and it is a business model which two consumers deal business with each other directly.

Mobile commerce (M-commerce)

Mobile commerce emerge when e-commerce done by the use of a without cable , as mobile
phone used to access the internet. E-commerce affording some advantage. According to a
turban and volonino (2004) benefits of using e-commerce is:
The corporate variety:

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1. Expand markets companies a domestic market and overseas. The company can know
consumers suitable for the company, a good supplier, and business partners are fit for
the company.
2. Allow companies to obtain raw materials and services to a much more quickly and at a
lower.
3. Eliminate distribution channel marketing so cost of the product can be smaller.
4. Lowering the cost of , processing , distribution , search for information storage and e-
commerce everything has been digitally will no longer need to manual .
5. Allowing supplies the lower with pull-type with poor supply chain management ,
namely the buying system of raw materials be conducted only at the consumers demands
6. Telecommunication reduces the internet because they are cheaper.
7. Helping small businesses compete with large companies.
It enables the very special market niche. For example the site anjingkita.com that was the site
of especially for fans dogs to buy a dog and find information about the precious dog them.
The Consumer variety:
1. Give access easier to purchase products and services for the cheapest way compare
prices between products and services.
2. Give consumers more options products and services.
3. That consumers purchase products / services anywhere whenever they are.
4. Provided information on products and services are relevant and details in so short a time
The Community variety:
1. As to enable a person to do work at home in managing their business so that of non
performing loans at can be minimized and air pollution can be reduced.
2. Makes it possible for products and services sale at a price it had been far cheaper so
public can spend money which is smaller than having to buy it at an outlet for a shop
original .
In addition to the advantage count above, e-commerce is attributed from lack of. A turban and
volonino (2004) stated that lack of e-commerce is:
1. Absence of clear standards about product quality.
2. The candidates are required to have the internet to consumers can access the sites that
offer products and services.

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3. Products sold through e-commerce associated with the legal issues for example
(beverage products containing alcohol that has not taxable could make consumers hit
by a tax penalty).
A lack of standard of regulation of the government both nationally and (for example
international beverage products containing alcohol should be taxable in the country but due to
be sold through online so tax exempt because maybe the seller bought the product beverage
products illegally).
The consumers who still ca not believe shopping via business online so it limit the sale of a
product that offered (For example a selling products clothing .If the a stand selling clothes in
stores in shopping centers maybe a will sell as many as ten strands of clothing , but because a
sell online his clothes can only sold eight strands).

The Income Cycle of Online Businesses

The income cycle on business online slightly different from the income cycle industry. other
businessIf usually a sequence of the income cycle starts from the activity of sales order entry,
then the activity of shipping, billings and cash collections, on the income cycle of online
businesses.

Sales order entry

Consumers choose intended products through online catalog on the site of expenditure
online . Then, consumers can directly clicking add to cart. After sure that all products already
exists in a list of goods groceries , consumers can directly continue transaction with do login or
sign-up for new consumer. After login or sign-up , consumers who have attach information
identity in a database site online expenditure required to check repeated to information himself
on the name recipients , recipient address and so on .This stage is the activity of making
customer order by consumers online .
Customer order that has been accepted by site expenditure online then will be made into sales
order electronically as many as four sheets .First page will be provided to billing part , sheets
second will be provided to a part of the barn , sheets third given on the shipping and a last will
archived based on the order of number.

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Billings
The online shopping sites and then will process sales order both to count the number of
bills of an order to be paid by consumers automatically so consumers can immediately knew
how many total cost to be paid through proforma. invoiceConsumers then did confirm the
number of orders and the amount should be paid on a computer screen or a phone smart.If
consumers agree with the number of the order products and the amount that should be paid,
consumers can click on finalize order.Consumers will soon get invoice that contains the amount
of money that must pay through e-mail or consumers can see the bill on a personal account in
the online shopping sites.

Cash Collections
Consumers then to pay an order passed payment credit card , transfer or click bca .After
pay bills order , consumers must do confirmation payment on the site of expenditure online
.Confirmation done with include name consumers that transfers , the amount of money
transferred , account the purpose transfer if transfer between bank ( bank bca , bank mandiri ,
bank bni ) and account number consumers that transfer .If people did not want to include the
account number , consumers can include reference number transfer .If payment made in credit
card usage , consumers required to additional information his private among others information
on full name the owner credit card , credit card number to be used , the effect of a credit card
that will be used , type credit card (visa or master and three digits the numbers behind credit
card).
The store online expenditure will check on confirmation payment by consumers with do
confirmed to the bank .If the online store expenditure feel confident that payment has entered ,
then the store online expenditure will send evidence keel in the form of mail or
mencantumkannya on accounts personal consumers that is on the site of the online expenditure.

Shipping.
After the payment , the process of packing products ordered can be carried out by the
store sales shopping online with reference to order that contains a type of product and the
quantity dipesannya that has been created by the shop online shopping to the earlier stages
.After the finish packing goods , a barn will party released a document packing slip and two

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pieces of delivery masing-masing order .Packing slip first page will be sent to consumers with
their orders and sheets of the two will diarsipkan order based on the number .The first page
delivery order will be given to the shipping and delivered to consumers through expedition as
jne or tiki .The two will order a delivery diarsipkan by the store online shopping order based on
the number .
The shipping online store expenditure will carry orders consumers to the services expedition
package delivery .The expedition will receive order consumers accompanied by one mail pieces
the attached to package order consumers .A letter another way also given to the store online
expenditure as evidence delivery .The store expenditure online will tell code delivery a package
containing order consumers to consumers through confirmation delivery orders via e-mail so
consumers can be assured that ordered has been fully and have finished sent him .Before
emptying into in the section on the income cycle on the site of expenditure Efirst Asia online ,
it is better if writer outline first a little more about an internal control will be linked to the
income cycle site online Efirst Asia expenditure.

Internal Control in General

Definition internal control by romney and steinbart (2012) is a process to provide the
sufficient so the purpose control the following could be met company is to keep assets , keep
report assets that served natural and accurate , provide information can be trusted the truth ,
report financial in accordance with criteria that is , improve the efficiency operational ,
encourage adherence to managerial policy , and keep the company remain walk in law and
regulations prevailing .Bodnar and hopwood ( 1998 ) also found a definition that similar;
internal control is a process which is designed to provide adequate belief as the company able
to meet obyektifnya related reasonableness financial report ,effectiveness and efficiency from
operational activities company , and conformity to laws and regulations in the country the
company operation.
Internal control is a a process existing in any securities activities the operations of the firm and
was a part that cannot be separated from the activity of the base of the management of
.According to romney and steinbart ( 2012 ) , internal control in practice has three functions:
1. the function of preventive is serves as detection nets of grey matter within the the
company before starting the a problem that is going on .

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2. The function of detective is serves to discover matters - a problem that has not yet been
prediction .
3. The function of corrective for detecting the problems that exist today in the company at
once to seeking solutions to the problems. An internal control will writer will talk more
related businesses online was an internal control is in the income cycle.Before entering
into business online, referred to by the writer it is good if the writers describe first
glimpse into an internal control is in the income cycle.

Internal Controls in The Income Cycle of Online Businesses

The main objective internal controls on the income cycle is to provide products or services that
just in the right place and with prices in accordance with the market, while the main purpose of
internal controls on business online says ashutosh deshmuk is to keep the validity of transaksi-
transaksi, authenticate, user identity , authorization protect the integrity and confidentiality, data
prove that the documents sent and received is a document that should have and ease to conduct
audits for transaksi-transaksi happened.Before discussing the internal controls on the income
cycle deeper, it is good if the writers describe first activitys which is in the income cycle.
According to romney and steinbart (2012) the income cycle consisting of four the principal
activity:
1. Sales order entry or reserving products and services by consumers
2. Shipping or product delivery
3. Billing
4. Cash collections or money receipts.
To the four lower corners the activity of the production cycles of will also be afflicted by the
finding of some special there is very little risk related to the production cycles of that can be be
minimalized by the use of an internal control effective and efficient .The above analysis of
positive market sentiments including the faced with my answers about there is very little risk
that might happen to every the activity of which is in the production cycles of along with internal
control to minimise risk the business of online business :
Sales Order Entry
Risk : there is very little risk the existence of the registration of orders that they receive from
who due to their fault.

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An internal control unable to put into practice :

1. Do stock opname periodically and update stock cards of warehouse
2. Draw up a integrated system between sales division and a part of the warehouse.
3.
Shipping
Risk: amount or type of product that is sent no conformed to order the consumer
Internal Controls that can be applied:
1. Compare customer orders in packing slip product that will be sent.
2. To confirm information product that will be sent to consumers through e-mail so
consumers can make sure that the product he said according to a product that will be
sent
Risk: products ordered never reaches consumers:
Applicable Internal Control :
Asked to be directed to the world largest oil consumers the charge the code of the transport of
products ordered to retailers as well as .It could be a very a corporation that entitle the direct
information to make a statement on the transport of products with a delicate finish before e-
mail to consumer out.

Billing
Risk: The invoice with sales that are not integrated
Internal Control order applicable:
1. Integrating invoice with sales order.
2. Eliciting proforma invoice before customers order products offered. This is done to
ensure invoice made order is in line with sales .

Cash collections
Risk: consumers do not pay
Internal Controls that can be applied:
1. consumers who been paying give proof of payment to the company through,
photographic evidence give evidence of the reference number transfers and the name of
the account transfers.

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2. The company did confirm first to the bank before process orders consumers.

FINDINGS AND DISCUSSION

Efirst Asia Indonesia Business Model
A business model is an explanation of business on how it profits and develops in theoretical
terms (Curtis & Cobham, 2008). This is to build customer value and allow them to have a competitive
advantage. In the four categories of E-Commerce, E-First Asia uses two models--Business to Customer
(B2C) and Customer to Customer (C2C). Efirst Asia using these two models has enabled traders to grow
their sales and their business ever larger. This has allowed basic traders to show their products online
which has led to the growth of the side and the number of merchants carrying out a trade on the site.
“The site has allowed people to reach great places they would not have achieved if they were making
ordinary trade, for us it is a great thing that we are doing with ordinary people giving them a longer
‘hand’ in business.” This model also gives customers the autonomy of shopping from a very wide variety
of products and more so compare different prices. These two models used by Efirst Asia enable them to
reduce the cost of business while maximizing profit at the same time. This style of trade also enables
infant businesses to ease their way into the market without a lot of hiccups.

SWOT Analysis (EFIRST ASIA)

SWOT Analysis is an abbreviation which stands for Strengths, Weaknesses, Opportunities, and
Threats. SWOT Analysis is a useful technique aimed at identifying the Strengths and Weaknesses of
an ORGANISATION. It is also implemented in the Identification of Opportunities which are accessible
and unrestricted in addition to Threats organisations deal with. With the successful implementation of
the SWOT analysis, an ORGANISATION can produce strategies in the direction of distinguishing its
brand from the multiple rivals, which will be able to support the company to effectively rival other
enterprises in the industry.

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Figure 1 SWOT Analysis of Efirst Asia (Authored by Group)

Strength
Over the years, Efirst Asia has stood out among others as a result of quality and efficiency in
products and services thus, increasing the reputation and improving the brand name. With all this, it
gives the company an edge on competitive advantage in the e-commerce industry. With the excellent
workers on hand ready to serve customers on time and the delivery of products, brings about a loyal
customer base system as a result of how well the services have been offered.
Weaknesses
As a consequence of their products only accessible online through the use of the internet,
computers, mobile handsets, and other devices, it limits their reach to other customers as there is no
physical location. Though the internet is wide and easily accessible, it places a restriction on other clients
who are not currently in line with the trend of shopping online.
Opportunities
Other small personal businesses owned by individuals register and open accounts with Efirst Asia
online due to the rate at which the internet world has grown and has created an increase in internet usage
through mobile handsets and other gadgets. Also, due to the cashless policy enforced by the Indonesian
Government has made it possible pay through Automated Teller Machine cards (ATM) which makes it
easier for individuals to pay directly from their accounts rather than paying with cash. Efirst Asia also
offers promotional services to customers who purchase several products over a certain quantity or price

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which other organisations cannot compete with, thus bringing other customers and keeping customers
as well to sustain a competitive advantage.
Threats
The existence of other numerous e-commerce organisations in Indonesia creates the danger of Efirst
Asia falling as a result of the surplus amount of other substitutes being offered by other rivals which in
turn, gives customers different options in the direction of choosing from a wide range (Porter, 2008).

Internal Control on the site of Efirst Asia

Author in an effort to conduct research hypothetically deductive trying to collect the primary
data with conducting observations about an internal control is in the income cycle Efirst Asia,
with products sold was the .Observations were is as follows :
Sales order entry
Internal Control it has been applied:
1. using username and password for storing information on consumers who buy any
product.
2. Surveillance purpose internal: to undertake autentikasi identity customers and to secure
the secrecy information about name customers, address and confidential information
other.
3. Efirst Asia do confirmation details repeated on products ordered. Information confirmed
of the name of product, the total of product, and name and address buyer in the final
stages of product ordered .
The purpose of internal controls:
1. To prevent the occurrence of a mistake the registration of the order all the blame for the
product are booked up and about names and addresses a few offers.
2. The confirmation e-mail delivery orders to customers who ordered.
3. To prevent the occurrence of a mistake the registration of the order all the blame for the
product are booked up and about names and addresses a few offers.

A card stock of the barn about the number of products that are constantly updated by the Efirst
Asia the purpose of internal controls: to avoid any void of a product when consumers order
product. relatedThis prevents consumers feel disappointed if it is making payments.

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Shipping
Internal Control it has been applied:
1. Comparing customer orders in packing slip product that will be sent. Packing slip on
Efirst Asia consisting of two pieces of, one sheet imprinted on account of consumers
and one sheets again sent on to consumers put together by product package.
The purpose of internal controls:
2. To ensure that a requested product consumers do not be confused with other customer
orders.
3. To confirm information product that will be sent to consumers through e-mail so
consumers can make sure that the product he said according to a product that will be
sent.
The purpose of internal controls:
1. to ensure that a requested product consumers do not be confused with other customer
orders.
2. Efirst Asia provides information on the code delivery of a product by e-mail to
consumers.
3. To give evidence to consumers that the products are booked up have been on the way
to consumers.The evidence is also useful to track the whereabouts of a product If
products that are reserved in not getting to the buyers homes.
Billing
Internal Control it has been applied :
1. Parties Efirst Asia bring up proforma invoice before consumers do finalize order.
2. To ensure that invoice order consumers is in line prices and quantity with what ordered
and to ensure that consumers agreed to buy products according to with a total price
articulated in proforma invoice (customers do authorization the last upper ordered).
Cash collections
Internal Control it has been applied:
1. Consumers that make up the are already paying are obliged to perform the confirmation
of the payment of the general public through a Efirst Asia.

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2. To make sure that the consumers feel actually been apparatus explained the payment of
as well as make sure that for which money is paid already been conveyed to for the
escrow account Efirst Asia.
Parties Efirst Asia do confirmation beforehand to the bank before processes incoming orders
that they receive from the world largest oil consumers .The purpose of internal control: to make
sure that the colony consumers feel actually has already conducted the payment of as well as
make sure that for which money is paid already been conveyed to for the escrow account Efirst
Asia.
Based on observations over, the author concluded that internal controls at the site Efirst Asia
cycle of their income is good enough.The reason is with his internal control system, consumers
feel constrained to shop at the site Efirst Asia it and feel secure that the order product would
have made it home. the consumerThere only one a significant deficiency in internal controls
Efirst Asia site which is the absence of verification system on the initial process of making
login. username and passwordThis could result in the process of sending the e-mail
confirmation information about the product are booked up shipping products and confirm to the
consumers disturbed.This can be confusing consumers concerns product orders what.

Conclusions
Based on research in the top, the author concluded that the benefits of internal controls on the
income cycle that is effective and efficient on business online Efirst Asia is: can provide security
to a client through the process. loginThis makes consumers feel safe to give personal
information to the company.Can prevent the occurrence of the blame for the type and amount
of products are booked up and sent to consumers.Can be seen from the site Efirst Asia who did
confirm twice of information about the type and the number of products are booked up by
consumers.Can give a certainty about the product are booked up by consumers and avoid any
consumers who do not feel satisfied with the performance of his company.On account Efirst
Asia mybb are allocated to monitor the order product. Consumers can figure out a product that
he said has it been processed or have not.A certainty about the product ordered also provided
by the Efirst Asia through e-mail ordered information about the product .
The writer also can conclude that an internal control effectively and efficiently on revenue of a
business cycle online is: uses a account login to consumers so information about his can be kept

Submission Date: 27/12/2019, No. 1, Vol. 1,

Issue 12, Dec 2019
Accepted Date: 27/12/2019,
Published Date: 27/12/2019, Page: 15
 Http: //dinastipub.org/DIJMS
Info@dinastipub.org
P-ISSN: 2686-5211, E-ISSN: 2686-522X
Doi/xxx/999/xxx

confidential .Using an integrated system to a system of sales and warehouse so consumers need
not disappointed because they ordered product was not available at the warehouse .Uses a
confirmation order to consumers to prevent a mistake the quantity and type ordered products
and to provide information about shipping orders to consumers .Using documents proforma
invoice to ensure that the amount of receivable order in accordance with the order ordered .
Confirmed to the bank regarding the payment order by consumers.

Advice
In the e-commerce world, all organisations endeavour towards the sustenance of competitive
advantage. With Efirst Asia, strategies have been put in place to enable retention of customers, quick
rate of communication through emails, swift calls to their customers, proper marketing tools and strong
delivery systems. From the proper examination, it is noted that the business model of Efirst Asia remains
reliant on the long term development of the company, so far the model used to operate gives up the long
term goals for the success of short term. It would be necessary for Efirst Asia to adopt extra Information
Systems for sole purpose of discovering knowledge regarding data mining. Efirst Asia have a data
warehouse full of rich data which has yet to be utilised. With this known, through the application of data
mining Efirst Asia will be able to collect vital information of their customers based on their like,
purchases and help them to understand the customer better. Also, Efirst Asia should also hire a
competent Manager who will be able to cultivate their expertise and network of retail customers as well
as study towards enthusiastically managing them. As a result, Efirst Asia will be able to retain customers
and as well, gain more customers strengthening themselves in the industry. Although site Efirst Asia
used as an example, in this paper has been good enough , but how better if site Efirst Asia
include the verification process e-mail of consumers to prevent information on order of
consumers in the future.

Submission Date: 27/12/2019, No. 1, Vol. 1,

Issue 12, Dec 2019
Accepted Date: 27/12/2019,
Published Date: 27/12/2019, Page: 16
 Http: //dinastipub.org/DIJMS
Info@dinastipub.org
P-ISSN: 2686-5211, E-ISSN: 2686-522X
Doi/xxx/999/xxx

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Submission Date: 27/12/2019, No. 1, Vol. 1,

Issue 12, Dec 2019
Accepted Date: 27/12/2019,
Published Date: 27/12/2019, Page: 17