Didi Achjari(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author


The advanced technology of internet has brought the new way of business by introduction of the e-commerce. Nevertheless, it has potential impact on both ways, positive and negative. From the positive side, it can be utilised to enhance overall company’s performance. However, it has a lot of potential problems as well, such as cybertax, security and audit trail. Therefore, everyone who involves in the e-commerce should account for those issues to reduce or mitigate its impact.


Audit Trail, Internet, Electronic Commerce

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