Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Vol. 5 No. 3 (2027): January - ON PROGRESS

ENTREPRENEURIAL ORIENTATION AS A MODERATING VARIABLE IN THE INFLUENCE OF E-COMMERCE ON THE SUSTAINABILITY OF FASHION MSMES IN THE MARKET CENTER OF MEDAN CITY

Nazwa Putri Yusrizal (Universitas Harapan)
Rizky Putra (Universitas Harapan)



Article Info

Publish Date
02 Oct 2026

Abstract

This study aims to analyze the influence of e-commerce on the sustainability of fashion Micro, Small, and Medium Enterprises (MSMEs) and examine the role of entrepreneurial orientation as a moderating variable in fashion MSMEs in the Medan City Market Center. This study uses a quantitative approach with an associative causality method. The study population is fashion MSME traders in the Medan City Market Center who have used at least one e-commerce platform. The research sample consisted of 130 respondents determined by purposive sampling technique. Data collection was carried out by distributing questionnaires using a Likert scale of 1-4. The data analysis technique used Moderated Regression Analysis (MRA) with the help of the SPSS program. The results of the study indicate that e-commerce has a positive and significant effect on the sustainability of fashion MSMEs (β = 0.555; p = 0.000 <0.05). Entrepreneurial orientation also has a positive and significant effect on the sustainability of MSMEs (β = 0.302; p = 0.000 <0.05). The results of the interaction test show that entrepreneurial orientation is proven to positively and significantly moderate the influence of e-commerce on the sustainability of MSMEs, with an interaction coefficient of 0.018 and a significance of 0.014 <0.05, so it is classified as a Quasi Moderator. The Adjusted R Square value of 0.479 indicates that 47.9% of the variation in MSME sustainability can be explained by e-commerce, entrepreneurial orientation, and the interaction of the two. Thus, the use of e-commerce supported by a high entrepreneurial orientation can strengthen the ability of fashion MSMEs to maintain and develop the sustainability of their businesses.

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Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of business management, both theory and methods. It aims to foster the exchange of ideas on a range of ...