FACTORS INFLUENCING THE USE OF E-COMMERCE-BASED ACCOUNTING INFORMATION SYSTEM (Case Study on MSME Partners and Fostered by Bank Indonesia Representative Office of Bengkulu Province)
DOI:
https://doi.org/10.36085/jamekis.v8i3.8998Abstract
An e-commerce-based accounting information system plays an important role in reducing the risk of human error and facilitating user access to product stock information. In addition, this system also simplifies the transaction process and automatically creates an authorization system within the e-commerce platform. This study aims to identify the factors influencing the use of e-commerce-based accounting information systems among SMEs partnered with and supported by Bank Indonesia's Provincial Office in Bengkulu. The research is quantitative in nature, with a population of 26 SMEs. The sampling technique used involved primary data from 78 respondents, with the researcher employing saturated sampling. Data collection techniques involved distributing questionnaires offline through on-site observations of SMEs and interviewing respondents. Data analysis techniques used in this study included descriptive statistical tests and multiple linear regression analysis. Based on the results of this study, it shows that the variables of financial inclusion and financial statement presentation and preparation have a significant effect on the e-commerce-based accounting information system, as evidenced by the significance values of 0.001 and 0.000, respectively, which are less than 0.05. Thus, H1 and H5 are accepted. Conversely, the variables of financial technology, accounting knowledge, and business turnover do not significantly influence the e-commerce-based accounting information system, with significance values of 0.596, 0.238, and 0.241, respectively, which are greater than 0.05. Therefore, H2, H3, and H4 are rejected. This finding confirms that financial inclusion through the presentation and preparation of financial statements plays a more dominant role in e-commerce-based accounting information systems compared to financial technology, accounting knowledge, and business turnover. This study recommends financial literacy, profitability, financial performance, and the adoption of accounting information systems to achieve more accurate and widely applicable results in the use of e-commerce-based accounting information systems.
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