E-Commerce Dan Sistem Informasi Akuntansi Sebagai Faktor Pendorong Pengambilan Keputusan Mahasiswa Akuntansi Untuk Berwirausaha

Abstract

The purpose of this study was to analyze the effect of e-commerce and the use of accounting information systems in making entrepreneurial decisions. This study used the Technology Acceptance Model (TAM) and contingency theory where this theory will be able to explain the acceptance of a technology and the relationship between the application of the used of accounting information systems and e-commerce to influence the behavior of students majoring in Accounting in entrepreneurship. The population in this study were active accounting undergraduate students who have taken entrepreneurship courses and accounting information systems for PTN and PTS in the city of Mataram. The sampling technique used purposive sampling method, data were collected by 142 distributed questionnaires. Data analysis techniques used the PLS 3.0 smart application.The results of the study indicate that the e-commerce has a positive and insignificant effect on decision making of accounting students in entrepreneurship and the accounting information system has a significant positive effect on decision making of accounting students in entrepreneurship.

The Effect of Entrepreneurship Education and E-Commerce on Entrepreneurship Interest Moderated by Android-Based Accounting Information Systems

“…On the basis of previous research (e.g., Devi & Hadi, 2018;Dusak & Sudiksa, 2016;Naiborhu & Susanti, 2021;Pramiswari & Dharmadiaksa, 2017;Santy et al, 2017;Supriyanto & Meilita, 2017;Veronika et al, 2021;Yadewani & Wijaya, 2017) entrepreneurship education and e-commerce have a significant positive effect on student entrepreneurship interest. However, these results are inconsistent, because there are other studies, namely Mahendra et al (2017) and Nurabiah et al (2021) where the variables of entrepreneurship education and e-commerce affect students' entrepreneurship interest not significantly. Therefore, a moderating variable was added in the form of using an android based AIS.…”

“…According to Yadewani & Wijaya, (2017), Pramiswari & Dharmadiaksa, (2017) and Veronika et al, (2021) e-commerce variables affect student interest in entrepreneurship significantly positively. Meanwhile, according to Nurabiah et al, (2021), e-commerce variables affect student entrepreneurship interest positively but not significantly. The difference in the results of this study underlies the researcher to examine the extent to which the Android-based accounting information system variable moderates the effect of the e-commerce variable on the interest in entrepreneurship.…”

Analysis of the Relationship Between E-Commerce Business and Technology-Based Accounting Information Systems with Company Audit Needs

“…The evolution of E-commerce has revolutionized business operations, thus requiring advancements in accounting information systems (AIS) to meet the complexities of online transactions [4], [6]. From manual processes to modern solutions utilizing cloud computing, artificial intelligence, and blockchain, AIS has adapted to the demands of E-commerce, automating tasks and offering real-time financial insights [12]. This shift improves operational efficiency and decision-making by providing accurate financial performance metrics immediately [13].…”

The Influence of Business Strategy and Organizational Culture on Management Accounting Information Systems

“…Meanwhile, in contrast with Wulandari et al (2020) which states the results that business strategy has an effect on the management accounting information system. Supported by research that contradicts Nurabiah et al (2021) which states the results of accounting information systems have an effect as a driving factor for management accounting information systems. H1: The Influence of Business Strategy on Management Accounting Information Systems…”