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All Journal Jurnal Kendali Akuntansi
Nurhalimatussakdiah Nurhalimatussakdiah
Universitas Islam Kebangsaan Indonesia Bireuen
Economics, Econometrics & Finance

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Pengaruh Digitalisasi dan E-Commerce terhadap Kinerja Keuangan Umkm di Kabupaten Bireuen Nurhalimatussakdiah Nurhalimatussakdiah; Imam Malik; Fatimah Zuhra
Jurnal Kendali Akuntansi Vol. 4 No. 4 (2026): Oktober: Jurnal Kendali Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i4.6972

Abstract

This study aims to analyze the effect of digitalization and e-commerce on the financial performance of micro, small, and medium enterprises (MSMEs) in Bireuen Regency. This study employs a quantitative approach using a survey method by distributing questionnaires to 100 MSME operators selected through purposive sampling. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics. The results indicate that digitalization has a positive and significant effect on MSME financial performance, with a regression coefficient of 0.234, a t-value of 2.500, and a significance level of 0.014. E-commerce also has a positive and significant effect on MSME financial performance, with a regression coefficient of 0.503, a t-value of 6.020, and a p-value of less than 0.001. Simultaneously, digitalization and e-commerce have a significant effect on MSME financial performance, with an F-value of 70.398 and a p-value of less than 0.001. The coefficient of determination (R²) of 0.592 indicates that the research model explains 59.2% of the variation in MSME financial performance scores within the sample, while the remaining 40.8% represents variation not explained by the model. Financial performance in this study was measured based on respondents’ answers to the questionnaire.
Co-Authors Fatimah Zuhra Imam Malik