Golden Ratio of Mapping Idea and Literature Format
Vol. 6 No. 3 (2026): May - July

Influence Digitalization Accounting and E-Commerce on Improvement Income SME Entrepreneurship in Palopo City, Indonesia

Nurul Azizah (Universitas Muhammadiyah Palopo)
M. Mutmainna (Universitas Muhammadiyah Palopo)
Indah Pratiwi (Universitas Muhammadiyah Palopo)



Article Info

Publish Date
31 Jul 2026

Abstract

This study aims to analyze the influence of accounting digitalization and e-commerce on increasing the income of Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. This research is motivated by the low implementation of digital-based financial management and limited marketing reach that affect the increase in MSME income. The study used a quantitative approach with a survey method of 107 MSMEs selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS version 22, after conducting instrument validity and reliability tests. The results indicate that accounting digitalization and e-commerce, both partially and simultaneously, have a positive and significant effect on increasing the income of MSME entrepreneurs in Palopo City. The e-commerce variable has a more dominant influence than accounting digitalization, while the research model can explain 69.8% of the variation in MSME income increase, with the remainder influenced by other factors outside the research model. The research findings indicate that the implementation of accounting digitalization and e-commerce is an effective strategy for improving financial management efficiency, expanding market reach, and increasing the income and sustainability of MSME businesses in the digital era.

Copyrights © 2026






Journal Info

Abbrev

grmilf

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

Description

The Golden Ratio of Mapping Idea and Literature Format (GRMILF) is the first innovative journal in the world that collects and resumes prior research / recent studies. The Golden Ratio of Mapping Idea and Literature Format (GRMILF) aims to make it easier for global readers to get and read resumes ...