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All Journal Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset
Adriana Lotu
Politeknik Piksi Ganesha
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of TikTok Shop Utilization on the Adaptation of Accounting Practices Among Fashion MSMEs in Bandung City Adriana Lotu; Rosita Rosita
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 4 No. 3 (2026): Mei: Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v4i3.2873

Abstract

The development of social commerce has transformed the business activities of micro, small, and medium enterprises (MSMEs), not only in marketing but also in financial management and accounting practices. TikTok Shop, as a digital commerce platform, creates increasingly complex transaction characteristics that require MSMEs to adjust their financial recording and reporting systems. This study aims to analyze the effect of TikTok Shop utilization on the adaptation of accounting practices among fashion MSMEs in Bandung City. A quantitative survey was conducted involving 105 fashion MSME owners and managers selected through purposive sampling. Data were collected using questionnaires and analyzed through descriptive statistics, a normality test, simple linear regression, and the coefficient of determination. The results show that TikTok Shop utilization has a positive and significant effect on accounting practice adaptation, with a significance value of 0.000 (p < 0.05) and a coefficient of determination (R²) of 49.1%. The findings indicate that greater utilization of TikTok Shop improves MSMEs’ ability to adjust digital transaction recording, financial management, and financial statement preparation. This study concludes that TikTok Shop not only supports digital marketing activities but also encourages more systematic accounting practices, thereby strengthening financial governance and supporting MSME business sustainability.
Co-Authors Rosita Apriyanti Rosita Apriyanti