“…The simplest example is instagram, many features are offered in instagram, such as direct message, search & explore, short video, digital filters for photos or videos to upload, tagging, comment & linking that support instagram users for access his account at least 1 time in 1 hour [7]. The intensity of instagram access that so often causes the seller to easily do marketing or advertising related products/services to be sold, and the features provided also facilitate communication between sellers and buyers, it decreases operational costs [8]. Competition is already higher among business organizations would need more useful information to make decisions, both accounting information and non-accounting information.…”