Use of E-Commerce, Accounting Information Systems, Organizational Culture, and MSME Performance in Denpasar City

Dewa Ayu Sri Laksmi Dewi (Faculty of Economics and Business, Universitas Udayana, Indonesia)
I Gst Ayu Eka Damayanthi (Faculty of Economics and Business, Universitas Udayana, Indonesia)

E-Jurnal Akuntansi
Vol. 33 No. 7 (2023)

Performance describes the success of business entities, especially Micro,Small and Medium Enterprises (MSMEs). The research aims to obtainempirical evidence of the effect of the use of e-commerce, accountinginformation systems, and organizational culture on the performance ofMSMEs in Denpasar City. The research population is MSMEs that usee-commerce in Denpasar City with a total population of 665 businessunits. The sampling method uses probability sampling with simplerandom sampling technique. The number of samples is 100 samples.Data collection was carried out by distributing questionnaires and analyzed using the SEM-PLS tool. The results showed that the use of e-commerce, accounting information systems, and organizational culture had a positive and significant effect on the performance of SMEs.