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All Journal Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Journal of Social Entrepreneurship Theory and Practice
Mukti, Zisca Marcellina
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Economics, Econometrics & Finance Social Sciences

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ANALYSIS OF FACTORS INFLUENCING INTENTION IN USING ACCOUNTING INFORMATION SYSTEMS FOR REVENUE AND ZAKAT MANAGEMENT BY MICRO, SMALL AND MEDIUM ENTERPRISES IN E-COMMERCE Zaid, Zaid; Susilawati, Endang; Mukti, Zisca Marcellina; Pratondo, Katon; Al Bahy, Mahbub Pasca
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34818

Abstract

Accounting information systems (AISs) have become indispensable enterprise management tools, serving as a vital resource for promoting administrative and financial processes, facilitating decision-making, and improving overall performance. Apart from business, AISs can also be developed as zakat for sharia. In this regard, AIS plays a role in calculating zakat, making zakat payment decisions, and assisting managers in zakat allocation. This function is very beneficial for business actors, especially MSME actors. The existence of AISs can make it easier for MSMEs to manage their revenue and zakat. So, MSMEs need to be able to adopt AISs. Unfortunately, research regarding the acceptability of AIS adoption for MSMEs has not yet been conducted. Therefore, this research examines the factors of acceptance of AISs by e-commerce actors from MSMEs. By using the elements in the Technology Acceptance Model (TAM), such as Perceived ease of use (PEU) and perceived usefulness (PU) through quantitative methods and Partial Least Square Structural Equation Model (PLS-SEM) analysis, the results of data analysis in this study show that the influence of PEU and PU on IUAISs is positive and significant. This shows that IUAISs are influenced by two main variables from TAM (PEU and PU). Based on the results, this study implies that MSMEs that successfully adopt Accounting Information Systems (AISs) for revenue and zakat management can improve their administrative and financial efficiency, emphasizing the importance of understanding the factors influencing AIS acceptance among MSMEs.
ANALYSIS OF FACTORS INFLUENCING INTENTION IN USING ACCOUNTING INFORMATION SYSTEMS FOR REVENUE AND ZAKAT MANAGEMENT BY MICRO, SMALL AND MEDIUM ENTERPRISES IN E-COMMERCE Zaid, Zaid; Susilawati, Endang; Mukti, Zisca Marcellina; Pratondo, Katon; Al Bahy, Mahbub Pasca
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34818

Abstract

Accounting information systems (AISs) have become indispensable enterprise management tools, serving as a vital resource for promoting administrative and financial processes, facilitating decision-making, and improving overall performance. Apart from business, AISs can also be developed as zakat for sharia. In this regard, AIS plays a role in calculating zakat, making zakat payment decisions, and assisting managers in zakat allocation. This function is very beneficial for business actors, especially MSME actors. The existence of AISs can make it easier for MSMEs to manage their revenue and zakat. So, MSMEs need to be able to adopt AISs. Unfortunately, research regarding the acceptability of AIS adoption for MSMEs has not yet been conducted. Therefore, this research examines the factors of acceptance of AISs by e-commerce actors from MSMEs. By using the elements in the Technology Acceptance Model (TAM), such as Perceived ease of use (PEU) and perceived usefulness (PU) through quantitative methods and Partial Least Square Structural Equation Model (PLS-SEM) analysis, the results of data analysis in this study show that the influence of PEU and PU on IUAISs is positive and significant. This shows that IUAISs are influenced by two main variables from TAM (PEU and PU). Based on the results, this study implies that MSMEs that successfully adopt Accounting Information Systems (AISs) for revenue and zakat management can improve their administrative and financial efficiency, emphasizing the importance of understanding the factors influencing AIS acceptance among MSMEs.
Community-Based Entrepreneurship Development for Sustainable Ecotourism: A Case Study in Bogor Regency, Indonesia Arifia, Sariat; Ermiani; Renitawati, Beti; Mukti, Zisca Marcellina
Journal of Social Entrepreneurship Theory and Practice Vol. 4 No. 1 (2025): July
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jsetp.v4i1.3175

Abstract

Rural areas often face socioeconomic and environmental challenges, including limited economic opportunities and the degradation of natural resources, which necessitate sustainable development models. This study addresses this critical issue by examining the potential, impacts, and optimization of community-based Ecotourism for sustainable development in selected sites in Bogor Regency, Indonesia. Using a qualitative approach and a multiple-case study method, the research revealed that community-based Ecotourism enhanced local economic welfare by diversifying income sources, creating job opportunities, and fostering entrepreneurial activities through ticket sales, guide services, and local product marketing. Further, it contributed to social welfare by empowering local communities, strengthening social cohesion, and supporting community-led initiatives such as interest-free loans and disaster relief programs. Environmental benefits were observed by consistently applying sustainable practices, including effective waste management and biodiversity conservation. Despite these gains, the study identified critical challenges: the need for improved infrastructure, enhanced governmental support, and ongoing capacity building for local stakeholders. Unlike previous studies, this research advances the literature by integrating economic, social, and environmental dimensions into a unified framework for sustainable Ecotourism, offering valuable implications for policymakers and practitioners in rural tourism development.
Co-Authors Al Bahy, Mahbub Pasca Arifia, Sariat Endang Susilawati Ermiani Pratondo, Katon Renitawati, Beti Zaid, Zaid