Putri Indah Lestari
Universitas Teknologi Muhammadiyah Jakarta

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Pengaruh E-commerce, Sistem Informasi Akuntansi dan Modal Usaha Terhadap Pengambilan Keputusan Berwirausaha pada UMKM Putri Indah Lestari; Luckman Ibrahim
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3826

Abstract

Decision-making in entrepreneurship can be interpreted as the stage when business actors determine the business to be taken, which then impacts the sustainability and development of MSMEs. In other words, the direction of business policies chosen by entrepreneurs greatly determines the ability of micro, small, and medium enterprises to survive and grow. This study aims to examine the influence of E-commerce, Accounting Information Systems (AIS), and business capital on entrepreneurial decision-making among MSME owners in Tebet District, South Jakarta. The study was conducted using quantitative methods, while the main data were collected from selected respondents using a Google Forms-based questionnaire. Furthermore, the data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach with the help of the SmartPLS 4 application. The test results show that e-commerce has a directional relationship in line with entrepreneurial decisions, but its contribution has not been proven statistically strong. In contrast, AIS and business capital are proven to have a real and directional impact, where business capital appears to be the most dominant factor among other variables. These results indicate that improved financial capacity, combined with efficient accounting information, enables MSME owners to assess business conditions, monitor operational activities, and choose business strategies more accurately. Further findings indicate that, among the MSMEs studied, e-commerce has not yet become a primary basis for entrepreneurial choices. Therefore, stronger support for capital access and broader optimization of accounting information systems are needed to improve decision-making quality and encourage sustainable MSME progress.