Collaboration System and Digital Business Efficiency in the Accounting Information System Perspective (Case Study Banyuwangimall.com)

: This study aims to design a new digital commerce system by involving UMKM through e-commerce in perspective of accounting information system. The point of view of accounting information systems through e-commerce is growing rapidly and provides many new challenges. One of the challenges is the presence of web 2.0 generation that involves social media. These challenges lead to the emergence of the term social commerce which means that trading can be done through social media. On the other hand, electronic commerce or e-commerce presents a shorter trading system but less improves the relationship between sellers and buyers. The presence of s-commerce in value will be a good trading method for producers and consumers, so it can be a threat to the sustainability of e-commerce. Turning the threat into an opportunity then this research intends to design a collaboration system between e-commerce and s-commerce, which can be applied to the site banyuwangimall.com. it is expected that the results of this study will contribute to expedite transactions and increase sales on the site banyuwangimall.com in which is the perpetrators of SMEs in all Banyuwangi district.