The aim of this study is to investigate those factors that influence SMEs in developing countries in adopting e-commerce. This study is motivated by the fact that the adoption of e-commerce by SMEs, especially in developing countries, is still very far behind the adoption by large companies. Yet to be able to survive in the new economic era, which is the information era; businesses, including SMEs, are forced to adopt e-commerce. Non-adopters will be left behind by the adopters. In addition, studies regarding e-commerce adoption by SMEs are rarely found. Therefore, the results of this study provide a timely understanding of e-commerce adoption by SMEs in developing countries. The model developed in this study is based on the TOE framework. Eleven variables are proposed as the factors that influence SMEs in adopting of e-commerce. These are organized into four groups, namely: technological factors, organizational factors, environmental factors and individual factors. Based on a survey of 292 Indonesian SMEs, it was found that perceived benefits, technology readiness, owners' innovativeness, owners' IT ability and owners' IT experience are the determinant factors that influence Indonesian SMEs in their adopting ecommerce.

This study aims to provide an overview of e-commerce adoption by SMEs in developing countries and, in particular, the extent of the adoption of e-commerce by Indonesian SMEs. It identifies the e-commerce benefits realized by these SMEs and investigates the relationship between the levels of e-commerce adoption and the benefits thus realized. The study was motivated by the limited studies related to e-commerce adoption by SMEs, especially in developing countries. In addition, it seems that most e-commerce studies are focused more on upstream issues: to see the factors that facilitate, or barriers faced regarding e-commerce adoption, rather than downstream issues: to see post-adoption benefits. This certainly limits our understanding about e-commerce adoption by SMEs in developing countries, as well as the post-adoption benefits of e-commerce. Indonesia was chosen as the place in which to conduct the study. A survey of 292 SMEs shows that the majority of them are still at an early stage in their adoption of e-commerce. Their use of e-commerce is dominated by marketing and purchasing and procurement activities. ''Extending market reach'', ''increased sales'', ''improved external communication'', ''improved company image'', ''improved speed of processing'', and ''increased employee productivity'' are reported as the top six e-commerce benefits perceived by these SMEs.

This study discusses the study and study of accounting knowledge, accounting training, owner education, business scale, company age, and organizational culture of SME owners regarding the use of accounting information in making decisions, using environmental change as a moderating variable. The sample selection method is purposive sampling. This study uses the SmartPLS Ver 2 M3 software to analyze the relationship of accounting, owner education, business scale, company age, and organizational culture to the use of accounting information using the environment as a moderating variable. Testing instruments using reflective constructs and formative constructs is done through testing two research models to see strong moderating variables (Environmental Uncertainty) increasing each variable X to variable Y. The findings of this study are accounting knowledge, accounting training, accounting training, business scale, company age and organizational culture do not influence the use of accounting information, while the owner / manager education influences the use of accounting information. An uncertain business environment cannot moderate the influence of accounting knowledge, accounting training, owner education, business scale, company age and organizational culture on the use of accounting information

Research aims: This study aims to examine the effect of Enterprise Resource Planning (ERP) system implementation on company performance with organizational capabilities as a mediating variable.Design/Methodology/Approach: This research is a quantitative study using 117 samples of manufacturing companies listed on the IDX from 2013 to 2018. Analysis and testing in this study employed SEM-PLS to test the effect of Enterprise Resource Planning (ERP) system implementation on company performance with organizational capabilities as a mediating variable.Research findings: The results showed that the ERP system's implementation had a significant positive effect on company performance and organizational capabilities. Organizational capabilities also had a significant positive effect on company performance. Besides, it was found that organizational capabilities mediated the relationship between ERP system implementation and company performance.Theoretical contribution/Originality: This study utilized a cybernetics approach theory, RBV theory, and organizational capabilities theory to investigate the mediating role of organizational capabilities in increasing the impact of ERP systems on company performance.Practitioner/Policy implication: This study provides evidence that ERP implementation makes an integrated operating system and can increase organizational capabilities by utilizing existing resources, and ultimately will also increase company performance.Research limitation/Implication: In this research, it is challenging to find organizational capability measures, such as marketing capability and process improvement. This study only used one intervening variable so that the information obtained from the results is still limited.