Jurnal Riset Akuntansi dan Bisnis
Vol 26, No 1 (2026): Maret

Pengaruh Ketidakpastian Lingkungan, Sistem Informasi Akuntansi, Dan E–Commerce Terhadap Kinerja Umkm Pada Coffee Shop Di Kota Medan

Nabilla Dwi Agintha (Universitas Muhammadiyah Sumatera Utara)
Ebriyana Sri Rezeki Sinurat (Universitas Muhammadiyah Sumatera Utara)



Article Info

Publish Date
13 Jul 2026

Abstract

This research uses a quantitative method with an associative approach. The data were collected through questionnaires distributed to 62 coffee shop MSME actors in Medan City using a purposive sampling technique. The data were then analyzed using multiple linear regression with the help of SPSS. The results show that partially, environmental uncertainty does not have a significant effect on MSME performance, with a significance value of 0.516 0.05. Meanwhile, accounting information systems and e-commerce have a significant effect on MSME performance, with significance values of 0.013 0.05 and 0.029 0.05, respectively. Simultaneously, environmental uncertainty, accounting information systems, and e-commerce have a significant effect on MSME performance, with a significance value of 0.009 0.05. The Adjusted R Square value of 0.151 indicates that the variables in this study explain 15.1% of MSME performance. Based on these results, it can be concluded that accounting information systems and e-commerce play an important role in improving MSME performance, while environmental uncertainty does not have a significant effect..

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Journal Info

Abbrev

akuntan

Publisher

Subject

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

Description

JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of ...