The motivation of this study is to provide students with insight into REA and UML used in developing and implementing an inter-enterprise accounting information system in the global environment. This study focuses on preparing an overview and detailed activity diagrams, workflow table model and REA (Resource, Event, Agent) model. The analysis of the business process is also prepared. This study is to analyze the activities of business processes and their relationship to costs and to times. The findings in this research provide a descriptive analysis and Pearson chi-square test. The results indicate that the more steps and the more complex the events, there is neither more nor less time spent and that this is also true of costs. A limitation of this study is that it focuses only on the expenditure cycle and the sample size of data is too small. Future research should be aimed at the revenue cycle.