AN ANALYSIS OF THE FACTORS INFLUENCING THE USE OF ACCOUNTING INFORMATION SYSTEMS BASED ON E-COMMERCE IN MSMEs

Main Article Content

Vingki Dewi Aristina Erna Puspita Andy Kurniawan

Abstract

Analysis of the variables influencing how MSMEs employ e-commerce-based accounting information systems. The goal of this study is to determine the effects of accounting knowledge, sales turnover, educational attainment, and business age on MSMEs' use of e-commerce-based accounting information systems. This research was conducted on MSMEs in Pare District, Kediri Regency with a total population of 588. sampling in this study used the Slovin formula, totaling 85 samples. Multi-linear regression analysis utilizing the SPSS 21 program is the analytical technique used. This research uses quantitative methods with causal study techniques. Based on the tests conducted in this study, the utilization of e-commerce-based accounting information systems is significantly influenced by Education level and business age both have an impact on sales turnover, accounting knowledge, and the adoption of e-commerce-based accounting information systems simultaneously (together), while the variables of accounting knowledge and business age sales turnover and educational level partially have no significant impact on any of these variables.

Article Details

How to Cite
ARISTINA, Vingki Dewi; PUSPITA, Erna; KURNIAWAN, Andy. AN ANALYSIS OF THE FACTORS INFLUENCING THE USE OF ACCOUNTING INFORMATION SYSTEMS BASED ON E-COMMERCE IN MSMEs. Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 9, n. 1, p. 297-304, aug. 2023. ISSN 2541-3333. Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2265>. Date accessed: 27 sep. 2023.
Section
Articles

References

Deananda, A., Budiastuti, P. & Muid, D. (2020). Analisis Faktolr-Faktolr Pengaruh Minat Penggunaan Sistem Infolrmasi Akuntansi Berbasis E-Colmmerce Pada Aplikasi Sholpee Dengan Menggunakan Technollolgy Acceptance Moldel (Tam). Dipolnegolrol Journal of Accounting, 9: 1–10. Tersedia di http://ejolurnal-s1.undip.ac.id/index.php/accolunting.

Firda, I. (2022). Kecamatan Pare dalam Angka 2022 pare District in Figures 2022. Badan Pusat Statistik Kabupaten Kediri, 1–172.

Fitriani, Sukesti, F. & Kristiana, I. (2019). Analisis Faktolr-Faktolr Yang Mempengaruhi Penggunaan Infolrmasi Akuntansi Pada Usaha Mikrol, Kecil Dan Menengah (Studi Empiris pada UMKM di Kecamatan Tembalang, Kolta Semarang). Prolsiding Mahasiswa Seminar Nasiolnal Unimus, 517–527.

Gholzali, I. (2018). Aplikasi Analisis Multivariate Dengan Prolgram IBM SPSS 25. Semarang: Badan Penerbit Universitas Dipolnegolrol.

Jannah, A.N. & Triyantol, E. (2021). Analisis Faktolr–Faktolr Yang Mempengaruhi Penggunaan Infolrmasi Akuntansi Berbasis E-Colmmerce Pada Umkm. Jurnal Akuntansi, 16: 8–15. Tersedia di http://jurnal.unsil.ac.id/index.php/jak/article/view/2800.

Kurniawan, M.A., Mahsuni, A.W. & Hariri. (2020). Analisis faktolr-faktolr yang mempengaruhi penggunaan infolrmasi akuntansi pada usaha UMKM (Studi empiris pada UMKM di Kolta Malang). E-Jra, 09(02): 132–145. Tersedia di http://riset.unisma.ac.id/index.php/jra/article/dolwnlolad/7866/6408.

Listifa, W. & Agus, N.S. (2021). Analisis Faktolr-Faktolr Yang Mempengaruhi Usaha Mikrol Kecil Dan Menengah (Studi Kasus Pada UMKM di Kabupaten Magelang). Journal of Economics, Business, and Engineering (JEBE), 2(2): 273–281.

Nirwana, A. & Purnama, D. (2019). Pengaruh Jenjang Pendidikan, Skala Usaha Dan Lama Usaha Terhadap Penggunaan Infolrmasi Akuntansi Pada Umkm Di Kecamatan Ciawigebang. Jurnal Riset Keuangan Dan Akuntansi, 5(1): 55–65.

Sugiyolno. (2021). Metolde Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.