Owner : Riset dan Jurnal Akuntansi
Vol. 10 No. 4 (2026): Artikel riset Oktober 2026

Pengaruh E-commerce, Sistem Informasi Akuntansi dan Modal Usaha Terhadap Pengambilan Keputusan Berwirausaha pada UMKM

Putri Indah Lestari (Universitas Teknologi Muhammadiyah Jakarta)
Luckman Ibrahim (Universitas Teknologi Muhammadiyah Jakarta)



Article Info

Publish Date
01 Oct 2026

Abstract

Decision-making in entrepreneurship can be interpreted as the stage when business actors determine the business to be taken, which then impacts the sustainability and development of MSMEs. In other words, the direction of business policies chosen by entrepreneurs greatly determines the ability of micro, small, and medium enterprises to survive and grow. This study aims to examine the influence of E-commerce, Accounting Information Systems (AIS), and business capital on entrepreneurial decision-making among MSME owners in Tebet District, South Jakarta. The study was conducted using quantitative methods, while the main data were collected from selected respondents using a Google Forms-based questionnaire. Furthermore, the data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach with the help of the SmartPLS 4 application. The test results show that e-commerce has a directional relationship in line with entrepreneurial decisions, but its contribution has not been proven statistically strong. In contrast, AIS and business capital are proven to have a real and directional impact, where business capital appears to be the most dominant factor among other variables. These results indicate that improved financial capacity, combined with efficient accounting information, enables MSME owners to assess business conditions, monitor operational activities, and choose business strategies more accurately. Further findings indicate that, among the MSMEs studied, e-commerce has not yet become a primary basis for entrepreneurial choices. Therefore, stronger support for capital access and broader optimization of accounting information systems are needed to improve decision-making quality and encourage sustainable MSME progress.

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...