Islamic Business and Management Journal (IBMJ)
Vol. 8 No. 1 (2025): IBMJ | June

Determinants of Entrepreneurial Decision-Making: The Roles of E-Commerce, Digital Payment, Self-Efficacy, Accounting Information Systems, and Financial Literacy

Maharani, Safira Amelia (Unknown)
Fauzan (Unknown)



Article Info

Publish Date
10 Jun 2025

Abstract

The objective of this study is to analyze the influence of e-commerce, digital payment systems, self-efficacy, accounting information systems, and financial literacy on entrepreneurial decision-making. This analysis will be based on a case study of Accounting students at Universitas Muhamadiyah Surakarta from the class of 2021–2023. The present study employs a quantitative approach, utilizing proportionate stratified random sampling for the selection of the study's sample. The sample consists of 313 respondents. The primary data were collected through a digital questionnaire distributed via Google Forms, utilizing a 5-point Likert scale. The data were analyzed using Partial Least Squares (PLS) and processed with SmartPLS 4.1 software. The findings suggest that e-commerce, digital payment methods, and self-efficacy exert a positive and significant influence on entrepreneurial decision-making processes. Conversely, the accounting information system does not demonstrate a substantial impact on entrepreneurial decision-making.

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Journal Info

Abbrev

IBMJ

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Islamic Business and Management Journal (IBMJ) (P-ISSN: 2622-6316 | E-ISSN: 2622-6324) is a semiannual journal published by University of Darussalam Gontor. IBMJ have collaborated with Forum Pengelola Jurnal Manajemen. In line with the objective of the University, the journal is committed to ...