Pengaruh Digitalisasi Akuntansi dan E-Commerce terhadap Inovasi dalam Pengambilan Keputusan Wirausaha UMKM di Kota Bireuen

Cut Dinda Jazillah (Universitas Islam Kebangsaan Indonesia)

Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Vol. 5 No. 4 (2026): November: Jurnal Penelitian Ekonomi Manajemen dan Bisnis

This study aims to determine the effect of accounting digitization and e-commerce on innovation in entrepreneurial decision-making among MSMEs in Bireuen City. The method used in this study is a quantitative approach employing multiple linear regression. 1) The regression results indicate that the Ha1 hypothesis is accepted, meaning that accounting digitization has a partial effect on entrepreneurial decision-making among MSMEs. This is indicated by a t-calculated value greater than the t-table value at the 5% level (4.618 > 1.660) and a significance value of 0.000 < 0.05. 2) The regression results indicate that alternative hypothesis Ha2 is accepted, meaning that e-commerce has a partial effect on entrepreneurial decision-making among MSMEs. This is indicated by a calculated t-value greater than the critical t-value at the 5% level (4.077 > 1.660) and a significance value of 0.000 < 0.05. 3) The calculated F-value is greater than the critical F-value (12.416 > 3.09), and the significance value (sig) is 0.000 < 0.05. The regression results indicate that hypothesis H3 is accepted. This means that the digitization of accounting and e-commerce have a simultaneous and significant effect on MSME entrepreneurial decision-making.