Garuda - Garba Rujukan Digital

Peran E-Commerce dan Sistem Informasi Akuntansi dalam Pengambilan Keputusan Berwirausaha Mahasiswa Akuntansi Debi Setiawan; Willy Nofranita; Fitri Yulianis; Hari Suriadi
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 1 (2026): Juli
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v2i1.137

The rapid advancement of digital technology has transformed entrepreneurial activities, requiring university students to possess not only digital literacy but also the ability to utilize information systems to support business decision-making. However, the extent to which E-Commerce knowledge and the use of Accounting Information Systems (AIS) influence entrepreneurial decision-making among accounting students remains inconclusive. This study aimed to examine the effect of E-Commerce knowledge and the use of Accounting Information Systems on entrepreneurial decision-making among Accounting students at Universitas Muhammadiyah Sumatera Barat. A quantitative approach with an associative research design was employed. The study involved 50 accounting students selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with IBM SPSS. The findings indicate that E-Commerce knowledge does not significantly affect entrepreneurial decision-making (Sig. = 0.527), whereas the use of Accounting Information Systems has a positive and significant effect (Sig. = 0.027). Simultaneously, both variables significantly influence entrepreneurial decision-making (F = 6.434; Sig. = 0.003), with a coefficient of determination (R²) of 0.215, indicating that the model explains 21.5% of the variance in entrepreneurial decision-making. These findings suggest that Accounting Information Systems play a more strategic role than E-Commerce knowledge in supporting entrepreneurial decision-making among accounting students. Therefore, higher education institutions should strengthen the integration of digital entrepreneurship learning with accounting information systems and financial information management to better prepare students for the digital business environment.

Pengaruh Sistem Pencatatan Akuntansi, Pemahaman Akuntansi, dan Kesiapan Pelaku UMKM terhadap Implementasi SAK EMKM pada UMKM Songket Koto Gadang Kabupaten Agam Rizka Fadhilah; Immu Puteri Sari; Rina Widyanti; Fitri Yulianis
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 1 (2026): Juli
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v2i1.201

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economic development; however, the quality of financial reporting remains a major challenge, particularly in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Limited accounting knowledge, inadequate accounting recording systems, and organizational readiness have constrained the adoption of standardized financial reporting among MSMEs. This study aims to examine the influence of accounting recording systems, accounting understanding, and MSME readiness on the implementation of SAK EMKM among Songket Koto Gadang MSMEs in Agam Regency, West Sumatra. A quantitative explanatory survey design was employed involving 100 MSME owners selected through purposive sampling. Data were collected using structured questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 26. The findings reveal that accounting recording systems, accounting understanding, and MSME readiness simultaneously have a significant effect on the implementation of SAK EMKM. Partially, MSME readiness demonstrates a positive and significant influence, whereas accounting recording systems and accounting understanding exhibit significant but negative relationships with SAK EMKM implementation, indicating that the existence of accounting practices and knowledge alone does not necessarily ensure effective implementation without adequate organizational readiness. The model explains 27.2% of the variation in SAK EMKM implementation. These findings highlight the importance of strengthening accounting competence, organizational readiness, and continuous assistance to improve the quality of financial reporting among culturally based creative MSMEs.

Peran E-Commerce dan Sistem Informasi Akuntansi dalam Pengambilan Keputusan Berwirausaha Mahasiswa Akuntansi Debi Setiawan; Willy Nofranita; Fitri Yulianis; Hari Suriadi
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 1 (2026): Juli
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v2i1.137

The rapid advancement of digital technology has transformed entrepreneurial activities, requiring university students to possess not only digital literacy but also the ability to utilize information systems to support business decision-making. However, the extent to which E-Commerce knowledge and the use of Accounting Information Systems (AIS) influence entrepreneurial decision-making among accounting students remains inconclusive. This study aimed to examine the effect of E-Commerce knowledge and the use of Accounting Information Systems on entrepreneurial decision-making among Accounting students at Universitas Muhammadiyah Sumatera Barat. A quantitative approach with an associative research design was employed. The study involved 50 accounting students selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with IBM SPSS. The findings indicate that E-Commerce knowledge does not significantly affect entrepreneurial decision-making (Sig. = 0.527), whereas the use of Accounting Information Systems has a positive and significant effect (Sig. = 0.027). Simultaneously, both variables significantly influence entrepreneurial decision-making (F = 6.434; Sig. = 0.003), with a coefficient of determination (R²) of 0.215, indicating that the model explains 21.5% of the variance in entrepreneurial decision-making. These findings suggest that Accounting Information Systems play a more strategic role than E-Commerce knowledge in supporting entrepreneurial decision-making among accounting students. Therefore, higher education institutions should strengthen the integration of digital entrepreneurship learning with accounting information systems and financial information management to better prepare students for the digital business environment.

Pengaruh Sistem Pencatatan Akuntansi, Pemahaman Akuntansi, dan Kesiapan Pelaku UMKM terhadap Implementasi SAK EMKM pada UMKM Songket Koto Gadang Kabupaten Agam Rizka Fadhilah; Immu Puteri Sari; Rina Widyanti; Fitri Yulianis
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 1 (2026): Juli
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v2i1.201

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economic development; however, the quality of financial reporting remains a major challenge, particularly in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Limited accounting knowledge, inadequate accounting recording systems, and organizational readiness have constrained the adoption of standardized financial reporting among MSMEs. This study aims to examine the influence of accounting recording systems, accounting understanding, and MSME readiness on the implementation of SAK EMKM among Songket Koto Gadang MSMEs in Agam Regency, West Sumatra. A quantitative explanatory survey design was employed involving 100 MSME owners selected through purposive sampling. Data were collected using structured questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 26. The findings reveal that accounting recording systems, accounting understanding, and MSME readiness simultaneously have a significant effect on the implementation of SAK EMKM. Partially, MSME readiness demonstrates a positive and significant influence, whereas accounting recording systems and accounting understanding exhibit significant but negative relationships with SAK EMKM implementation, indicating that the existence of accounting practices and knowledge alone does not necessarily ensure effective implementation without adequate organizational readiness. The model explains 27.2% of the variation in SAK EMKM implementation. These findings highlight the importance of strengthening accounting competence, organizational readiness, and continuous assistance to improve the quality of financial reporting among culturally based creative MSMEs.

Relational Marketing Strategies in Building Consumer Trust in Printing Businesses in Padang City Borry Fonanda; Perengki Susanto; Husnil Khatimah; Fitri Yulianis; Fadil Meiseptian
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.7989

In the digital era, printing businesses face significant challenges in retaining customers due to intense competition and rapidly changing consumer behaviors. Beyond product quality, modern consumers increasingly value transparent, consistent, and meaningful interactions with businesses. This study examines how relational marketing strategies can foster consumer trust in printing businesses. Using a qualitative approach, in-depth interviews were conducted with business owners and customers, and the data were analyzed thematically to identify patterns in relational marketing practices and their impact on trust. Findings reveal that clear and consistent communication, high-quality service, and personalized attention to customer needs strengthen emotional connections and long-term loyalty. The strategic use of digital media facilitates faster and more flexible interactions, while long-term commitments, such as after-sales support, continuous innovation, and loyalty programs, emerge as critical for sustaining trust. These results highlight that consumer trust is not solely built through product quality but also through the ongoing cultivation of relational ties. The study concludes that printing businesses should integrate effective communication, consistent service, personalization, digital engagement, and long-term commitment to enhance customer loyalty and competitive advantage in an increasingly complex market. This research provides practical insights for business owners seeking to strengthen customer relationships and sustain growth in the digital era.

Accounting Information Systems as a Strategic Driver of Entrepreneurial Decision-Making in Higher Education Debi Setiawan; Willy Nofranita; Fitri Yulianis
Journal of Emerging Economics and Business Vol. 1 No. 2 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i2.141

The rapid advancement of digital technology has transformed entrepreneurial activities, requiring university students to possess not only digital literacy but also the ability to utilize information systems to support business decision-making. However, the extent to which E-Commerce knowledge and the use of Accounting Information Systems (AIS) influence entrepreneurial decision-making among accounting students remains inconclusive. This study aimed to examine the effect of E-Commerce knowledge and the use of Accounting Information Systems on entrepreneurial decision-making among Accounting students at Universitas Muhammadiyah Sumatera Barat. A quantitative approach with an associative research design was employed. The study involved 50 accounting students selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with IBM SPSS. The findings indicate that E-Commerce knowledge does not significantly affect entrepreneurial decision-making (Sig. = 0.527), whereas the use of Accounting Information Systems has a positive and significant effect (Sig. = 0.027). Simultaneously, both variables significantly influence entrepreneurial decision-making (F = 6.434; Sig. = 0.003), with a coefficient of determination (R²) of 0.215, indicating that the model explains 21.5% of the variance in entrepreneurial decision-making. These findings suggest that Accounting Information Systems play a more strategic role than E-Commerce knowledge in supporting entrepreneurial decision-making among accounting students. Therefore, higher education institutions should strengthen the integration of digital entrepreneurship learning with accounting information systems and financial information management to better prepare students for the digital business environment.

Determinants of Financial Reporting Standards Implementation in Indonesian MSMEs: An Empirical Study of Songket Koto Gadang Enterprises Rizka Fadhilah; Immu Puteri Sari; Rina Widyanti; Fitri Yulianis
Journal of Emerging Economics and Business Vol. 1 No. 2 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i2.153

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) is expected to enhance financial reporting quality and support the long-term sustainability of micro, small, and medium enterprises (MSMEs). However, its adoption among Indonesian MSMEs remains limited due to organizational and managerial challenges. This study investigates the effects of accounting recording systems, accounting understanding, and MSME readiness on the implementation of SAK EMKM among Songket Koto Gadang MSMEs in Agam Regency, West Sumatra. A quantitative explanatory survey was conducted involving 100 MSME owners selected through purposive sampling. Data were collected using structured questionnaires and analyzed through multiple linear regression with IBM SPSS Statistics. The results indicate that accounting recording systems, accounting understanding, and MSME readiness significantly influence the implementation of SAK EMKM, both partially and simultaneously. However, the negative coefficients of accounting recording systems and accounting understanding suggest that accounting knowledge and existing recording practices alone are insufficient to ensure effective implementation. MSME readiness emerged as the strongest determinant of successful adoption. These findings emphasize the importance of organizational preparedness, managerial commitment, and continuous institutional support in promoting SAK EMKM implementation. The study provides empirical evidence that can inform policymakers and supporting institutions in developing targeted accounting training, mentoring, and capacity-building programs to improve financial reporting practices among traditional craft-based MSMEs.

Title

Found 27 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 27 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 27 Documents
Search