ACCOUNTING INFORMATION SYSTEMS AND ENTREPRENEURSHIP: UNDERSTANDING E-COMMERCE
DOI:
https://doi.org/10.56127/ijme.v1i3.357Abstract
This information provides an overview of the opportunities for university graduates to find work by region. Waiting for the economic system to create decent jobs may take a long time. One of the other steps that can be taken to create jobs is to encourage entrepreneurship. The purpose of this study is to examine how accounting information systems affect entrepreneurship by including an understanding of e-commerce to strengthen the relationship between the two. This study analyzes primary data from questionnaires distributed to 100 students who have received accounting information systems courses and know and understand e-commerce. The sample selection in this study used a purposive sampling technique. Testing of research variables was carried out using the Partial Least Square method with the SmartPLS application. The results showed that the accounting information system had a significant positive effect on entrepreneurship. E-commerce directly has a significant positive relationship with entrepreneurship. Our analysis shows that knowledge of understanding e-commerce is not able to strengthen accounting information systems' impact on entrepreneurship
References
R. A. Devine and M. N. Kiggundu, “Entrepreneurship in Africa: Identifying the Frontier of Impactful Research,” Africa J. Manag., vol. 2, no. 3, pp. 349–380, 2016, doi: 10.1080/23322373.2016.1206802.
P. Munoz, J. Kimmitt, and R. Newbery, “Poverty and the varieties of entrepreneurship in the pursuit of prosperity,” J. Bus. Ventur., vol. 35, May 2019, doi: 10.1016/j.jbusvent.2019.05.003.
G. George, C. Corbishley, J. Khayesi, M. Haas, and L. Tihanyi, “Bringing Africa In: Promising Directions for Management Research,” Acad. Manag. J., vol. 59, pp. 377–393, Apr. 2016, doi: 10.5465/amj.2016.4002.
R. Klingebiel and C. Stadler, “Opportunities and challenges for empirical strategy research in Africa,” Africa J. Manag., vol. 1, pp. 1–7, May 2015, doi: 10.1080/23322373.2015.1026758.
M. Llopis-Amorós, I. Saura, M. Ruiz-Molina, and M. Blasco, “Social media communications and festival brand equity: Millennials vs Centennials,” J. Hosp. Tour. Manag., vol. 40, pp. 134–144, Sep. 2019, doi: 10.1016/j.jhtm.2019.08.002.
J. Munemo, “Entrepreneurship in developing countries: Is Africa different?,” J. Dev. Entrep., Mar. 2012, doi: 10.1142/S1084946712500045.
M. L. Pato and A. Teixeira, “Twenty Years of Rural Entrepreneurship: A Bibliometric Survey,” Sociol. Ruralis, vol. 56, Nov. 2014, doi: 10.1111/soru.12058.
J. Vermeire and G. Bruton, “Entrepreneurial Opportunities and Poverty in Sub-Saharan Africa: A Review and Agenda for the Future:,” Africa J. Manag., vol. 2, pp. 1–23, Jul. 2016, doi: 10.1080/23322373.2016.1206803.
Y. Cho and J.-H. Lee, “Entrepreneurial orientation, entrepreneurial education and performance,” Asia Pacific J. Innov. Entrep., vol. 12, Sep. 2018, doi: 10.1108/APJIE-05-2018-0028.
G. Vishal and S. Batra, “Entrepreneurial orientation and firm performance in Indian SMEs: Universal and contingency perspectives,” Int. Small Bus. J., vol. 2015, Apr. 2015, doi: 10.1177/0266242615577708.
S. Zahra, M. Wright, and S. Abdelgawad, “Contextualization and the advancement of entrepreneurship research,” Int. Small Bus. J., vol. 32, pp. 479–500, Jun. 2014, doi: 10.1177/0266242613519807.
Z. Acs, S. Estrin, T. Mickiewicz, and L. Szerb, “Entrepreneurship, institutional economics, and economic growth: an ecosystem perspective,” Small Bus. Econ., vol. 51, Aug. 2018, doi: 10.1007/s11187-018-0013-9.
M. Mccaffrey, “William Baumol’s ‘Entrepreneurship: Productive, Unproductive, and Destructive,’” in Foundational Research in Entrepreneurship Studies: Insightful Contributions and Future Pathways, 2018, pp. 179–201. doi: 10.1007/978-3-319-73528-3_9.
S. Stefanovic, M. Ivanović-Đukić, V. Lepojevic, and J. Ateljevic, “The Influence of the Motives of Entrepreneurial Activity on Economic Growth of Developing Countries in Southeast Europe,” in Entrepreneurship in Post-Communist Countries: New Drivers Towards a Market Economy, 2018, pp. 11–28. doi: 10.1007/978-3-319-75907-4_2.
S. Dzisi and F. Odoom, “Entrepreneurship Education and Training in Higher Educational Institutions in Ghana,” J. Int. Entrep., vol. 15, no. 4, pp. 436–452, 2017, doi: 10.1007/s10843-017-0210-7.
P. K. Wong, Y. P. Ho, and E. Autio, “Entrepreneurship, innovation and economic growth: Evidence from GEM data,” Small Bus. Econ., vol. 24, no. 3, pp. 335–350, 2005, doi: 10.1007/s11187-005-2000-1.
E. Chamas and A. A. Caldart, “Entrepreneurship in the digital economy,” Gen. Manag. Lat. Ibero-American Organ., vol. 11, no. 2, pp. 98–110, 2019, doi: 10.4324/9780429279829-8.
V. B. H. Bohušová, “In what ways are countries which have already adopted IFRS for SMEs different,” Acta Univ. Agric. Silvic. Mendelianae Brun., vol. 60, no. 2, pp. 37–44, 2012.
J. E. Katz, M. Dlakić, and S. Clarke, “Automated identification of putative methyltransferases from genomic open reading frames.,” Mol. Cell. Proteomics, vol. 2, no. 8, pp. 525–540, 2003, doi: 10.1074/mcp.M300037-MCP200.
R. Andersen, Y. Li, M. Resseguie, and J. E. Brenman, “Calcium/calmodulin-dependent protein kinase II alters structural plasticity and cytoskeletal dynamics in Drosophila.,” J. Neurosci., vol. 25, no. 39, pp. 8878–8888, 2005, doi: 10.1523/JNEUROSCI.2005-05.2005.
A. R. Reuber and E. Fischer, “International entrepreneurship in internet-enabled markets,” J. Bus. Ventur., vol. 26, no. 6, pp. 660–679, 2011, doi: 10.1016/j.jbusvent.2011.05.002.
D. Prihadi and A. D. Susilawati, “Pengaruh Kemampuan E-Commerce dan Promosi di Media Sosial terhadap Kinerja Pemasaraan,” Benefit J. Manaj. dan Bisnis, vol. 3, no. 1, p. 15, 2018, doi: 10.23917/benefit.v3i1.5647.
Nurabiah, H. Pusparini, and Y. Mariadi, “E-Commerce Dan Sistem Informasi Akuntansi Berwirausaha,” J. Apl. Akunt., pp. 238–253, 2021.
N. Tamimi, R. Sebastianelli, and M. Rajan, “What do online customers value?,” vol. 38, pp. 35–39, Jul. 2005.
K.-Y. Kwahk and X. Ge, “The Effects of Social Media on E-Commerce: A Perspective of Social Impact Theory (PDF),” Hawaii Int. Conf. Syst. Sci., vol. 0, pp. 1814–1823, Jan. 2012, doi: 10.1109/HICSS.2012.564.
J. Bernadi, “Aplikasi Sistem Informasi Penjualan Berbasis Web pada Toko Velg YQ,” ComTech Comput. Math. Eng. Appl., vol. 4, no. 2, p. 731, 2013, doi: 10.21512/comtech.v4i2.2504.
E. Lovita and F. Susanty, “Peranan Pemahaman E-Commerce dan Sistem Informasi Akuntansi Terhadap Minat Kewirausahaan,” JAM, vol. 18, no. 02, pp. 47–54, 2021.
D. S. Wulandari, Maslichah, “E-JRA Vol. 09 No. 04 Februari 2020 Fakultas Ekonomi dan Bisnis Universitas Islam Malang,” E-JRA, vol. 09, no. 04, pp. 68–82, 2020.
R. W. Dorris Yadewani, “JURNAL RESTI Pengaruh E-Commerce Terhadap Minat Berwirausaha,” J. RESTI, vol. 1, no. 1, pp. 64–69, 2017.
R. K. Dzogbenuku and S. A. Keelson, “Marketing and entrepreneurial success in emerging markets : the nexus,” vol. 13, no. 2, pp. 168–187, 2019, doi: 10.1108/APJIE-12-2018-0072.
R. Hernández-linares, F. W. Kellermanns, M. C. López-fernández, and S. Sarkar, “The effect of socioemotional wealth on the relationship between entrepreneurial orientation and family business performance,” Cuad. Econ. y Dir. la Empres., 2019, doi: 10.1016/j.brq.2019.03.002.
A. N. Abdi, C. W. Utami, and D. Vidyanata, “Pengaruh Entrepreneurial Education, Personality Dan Self-Efficacy Terhadap Minat Berwirausaha,” J. Ekon. Bisnis dan Kewirausahaan, vol. 10, no. 1, p. 23, 2021, doi: 10.26418/jebik.v10i1.44783.
Ø. Foros, H. J. Kind, and T. Wyndham, “Tax-free digital news?,” Int. J. Ind. Organ., vol. 66, pp. 119–136, 2019, doi: 10.1016/j.ijindorg.2018.05.006.
R. Reskino and Afrizon, “The Role of Strategic Management in Improving the Quality of Accounting Information Systems at Insurance Companies in Indonesia,” vol. 20, pp. 140–156, Jul. 2021, doi: 10.25105/imar.v20i2.7591.
P. Neessen, M. Caniëls, B. Vos, and J. de Jong, “The Intrapreneurial Employee: Towards an Integrated Model of Intrapreneurship and Research Agenda,” Acad. Manag. Proc., vol. 2017, p. 10355, Aug. 2017, doi: 10.5465/AMBPP.2017.10355abstract.
S. B. & Farikah, “Lay out PENGANTAR TEORI KEWIRAUSAHAAN,” no. August, p. 288, 2017, [Online]. Available: https://www.researchgate.net/publication/326827016_Lay_out_PENGANTAR_TEORI_KEWIRAUSAHAAN-Cetak1?enrichId=rgreq-41602a37f8d3caa5e9689a295a839986-XXX&enrichSource=Y292ZXJQYWdlOzMyNjgyNzAxNjtBUzo2NTU3OTc5NzM0NDY2NTdAMTUzMzM2NTgyOTc0OA%3D%3D&el=1_x_2&_esc=pub
J. F. Hair, C. M. Ringle, and M. Sarstedt, “PLS-SEM: Indeed a silver bullet,” J. Mark. Theory Pract., vol. 19, no. 2, pp. 139–152, 2011, doi: 10.2753/MTP1069-6679190202.
A. Gani, I. Rahmadani, S. M. Vonna, L. Rahmazaniati, and R. Maulina, “Pengaruh E-Commerce Dan Penggunaan Sistem Informasi Akuntansi Dalam Pengambilan Keputusan Untuk Berwirausaha Di Sektor Agro and Marine Industry (Studi Pada Mahasiswa Akuntansi Universitas Teuku Umar),” J. Bisnis dan Kaji. Strateg. Manaj., vol. 6, no. 1, pp. 117–129, 2022.
E. R. L. Sari and D. Pravitasari, “Pengaruh Persepsi E-Commerce, Modal Usaha, dan Penggunaan Sistem Informasi Akuntansi Terhadap Keputusan Berwirausaha di Pandemi Covid-19,” Owner, vol. 6, no. 3, pp. 2833–2844, 2022, doi: 10.33395/owner.v6i3.868.
H. S. Michael Jonatan Sihombing, “PENGARUH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP PENGAMBILAN KEPUTUSAN BERWIRAUSAHA,” SOSAINS, vol. 1, no. April, pp. 309–321, 2021.
A. A. Febby Andriani, Enny Arita, “Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya,” J. Penelit. Dan Pengkaj. Ilm. Sos. Budaya, vol. 01, no. 01, pp. 124–137, 2022, [Online]. Available: https://www.jurnal.unidha.ac.id/index.php/JPPISB/article/download/500/303
I. gustu agung krisna Lestari, “Pengaruh E-Commerce Dan Pengguna Sistem Inforasi Akuntansi Dalam Pengambilan Keputusan Untuk Berwirausaha Pada Mahasiswa Program Studi Akuntansi Di Universitas Triatma Mulya,” J. infotmatics Eng. Technol., vol. 02, no. 02, pp. 73–81, 2021.