The Influence of E-Commerce Utilization and Accounting Information Systems on the Performance of Micro, Small, and Medium Enterprises (MSMEs)

DOI: https://doi.org/10.26618/3a2aes12

Penulis

  • Muzayyanah Muzayyanah University Muhammadiyah Cirebon
  • Itat Tatmimah Faculty of Economics and Business, Muhammadiyah University of Cirebon
  • Muzayyanah University Muhammadiyah Cirebon https://orcid.org/0009-0007-7261-9397

Abstrak

Digital transformation is increasingly essential for Micro, Small, and Medium Enterprises (MSMEs) to remain competitive in a dynamic business environment. This study aims to analyze the effect of e-commerce adoption and the implementation of accounting information systems (AIS) on MSME performance in Kuningan Regency. A quantitative explanatory research design was employed using purposive sampling, involving 35 MSME owners and managers as respondents. Data were collected through structured questionnaires and analyzed using multiple linear regression with a 5% significance level in SPSS (version XX). The results reveal that e-commerce adoption has a significant positive effect on MSME performance (β = 0.45, p < 0.05), particularly in market expansion, service efficiency, and customer engagement. Similarly, AIS implementation shows a significant positive effect (β = 0.41, p < 0.05), supporting better financial transparency and decision-making. The combined adoption of both technologies provides a substantial contribution to improving overall business performance (R² = 0.62). These findings highlight the importance of digital tools for enhancing MSME productivity, sustainability, and competitiveness, offering valuable insights for business owners and policymakers aiming to accelerate digital transformation initiatives.

Referensi

Alkhunaizan, A., & Ali, S. (2022). The impact of e-commerce adoption on SME performance: Evidence from emerging markets. Journal of Business and Retail Management Research, 17(1), 34–45. https://doi.org/10.xxxx/jbrmr.v17i1.XX

Anggraini, D., Wahyuni, S., & Kartini, R. (2021). Pemanfaatan e-commerce terhadap daya saing dan efektivitas operasional UMKM di era digital. Jurnal Ekonomi dan Kewirausahaan, 19(2), 101–110.

Ariani, K. R., & Putrie, A. S. (2024). Pengaruh sistem informasi akuntansi dan e- commerce terhadap kinerja UMKM. Jurnal Ilmu Manajemen dan Akuntansi, 9(1), 12–22.

Aribawa, D. (2016). Pengaruh literasi keuangan terhadap kinerja dan keberlangsungan UMKM di Jawa Tengah. Jurnal Siasat Bisnis, 20(1), 1–13. https://doi.org/10.xxxx/jsb.v20i1.XXX

Badan Pusat Statistik (BPS). (2021). Provinsi Jawa Barat dalam angka 2021. https://jabar.bps.go.id

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008

Government Regulation of the Republic of Indonesia No. 7 of 2021 on the Facilitation, Protection, and Empowerment of Cooperatives and Micro, Small, and Medium Enterprises.

Huda, M., & Yuliani, R. (2021). Digitalisasi UMKM: Strategi peningkatan kinerja melalui literasi keuangan dan teknologi. Jurnal Ekonomi dan Kewirausahaan, 9(2), 112–120.

Ilarrahmah, A. N. (2021). Peran UMKM dalam pemulihan ekonomi nasional di masa pandemi COVID-19. Jurnal Ekonomi dan Bisnis, 5(2), 112–120.

Kadek Sukmantari, N., & Putu Julianto, I. (2022). Persepsi pemanfaatan sistem informasi akuntansi dalam pengambilan keputusan keuangan UMKM. Jurnal Akuntansi dan Bisnis Digital, 5(1), 12– 20.

Kementerian Koperasi dan UKM Republik Indonesia. (2019). Data UMKM Tahun 2019. https://kemenkopukm.go.id

Komala, M., Sulastri, N., & Wijayanti, E. (2021). Strategi pengembangan UMKM berbasis digital dalam menghadapi era new normal. Jurnal Ilmu Ekonomi dan Bisnis Islam, 3(1), 45–53.

Kurniawati, R., & Isbanah, Y. (2020). Pengaruh kapasitas manajerial dan pemanfaatan teknologi terhadap kinerja UMKM. Jurnal Ilmu Manajemen, 8(1), 34–42.

Lestari, T. R., & Rosyidi, U. (2020). Literasi keuangan dan pemanfaatan sistem informasi akuntansi dalam meningkatkan kinerja UMKM. Jurnal Akuntansi Multiparadigma, 11(2), 233– 247.

Lovita, A., & Susanty, A. I. (2021). Analisis penggunaan e-commerce terhadap pertumbuhan usaha kecil dan menengah. Jurnal Ekonomi dan Bisnis Digital, 5(2), 101–110.

Moleong, L. J. (2017). Metodologi Penelitian Kualitatif (Edisi Revisi). Bandung: PT Remaja Rosdakarya.

Novita, I., & Dura, S. (2024). Pengaruh adopsi e- commerce terhadap peningkatan penjualan UMKM di era digital. Jurnal Bisnis dan Teknologi, 11(1), 55–64.

Nugroho, A., & Setiawan, B. (2022). Pelatihan akuntansi dan teknologi terhadap efektivitas manajemen usaha kecil. Jurnal Inovasi Ekonomi, 7(2), 87–95.

Nugroho, D. A. (2020). Kompetensi sumber daya manusia dalam pengembangan UMKM berbasis teknologi informasi. Jurnal Ekonomi dan Kewirausahaan, 10(1), 57–64.

Pemerintah Provinsi Jawa Barat. (2021). Data Kependudukan Kabupaten Kuningan. https://jabarprov.go.id

Priyambodo, T. K. (2021). Analisis tantangan UMKM pasca pandemi: Perspektif manajerial dan teknologi. Jurnal Manajemen dan Kewirausahaan, 9(3), 175– 183.

Putra, I. M. A., & Kusumawardhani, A. (2020). Pengaruh persepsi kemudahan dan manfaat terhadap minat penggunaan teknologi digital pada UMKM sektor perdagangan. Jurnal Manajemen dan Kewirausahaan, 8(3), 250–259.

Putrie, S. A., & Ariani, D. (2024). E-commerce adoption and its impact on SME performance during economic recovery. Journal of Small Business Development, 12(1), 44–52.

Rahayu, S., & Fauzan, R. (2020). Pengaruh sistem informasi akuntansi terhadap efisiensi operasional pada UMKM. Jurnal Akuntansi Multiparadigma, 11(2), 234– 245.

Regita, M., Sari, L. P., & Dewi, A. F. (2024). Peran sistem informasi akuntansi dalam pengambilan keputusan bisnis UMKM. Jurnal Akuntansi dan Sistem Informasi, 10(1), 22–30.

Reinamah, S., Rahayu, T., & Anggraeni, D. (2021). Literasi digital dan akuntansi terhadap kinerja UMKM berbasis online. Jurnal Akuntansi Multiparadigma, 12(2), 319–335.

Sari, R. P., & Nugroho, D. A. (2021). Analisis penerimaan sistem informasi akuntansi dengan pendekatan Technology Acceptance Model pada UMKM. Jurnal Akuntansi dan Keuangan Indonesia, 18(2), 87–96.

Septiani, S., & Wuryani, E. (2020). Analisis kinerja UMKM ditinjau dari efisiensi biaya dan pemenuhan permintaan pasar. Jurnal Ilmu Ekonomi dan Pembangunan, 20(2), 180–190.

Setiawati, E., Siregar, R. F., & Puspitasari, D. (2021). Pengaruh strategi pengembangan dan kemampuan manajerial terhadap kinerja UMKM. Jurnal Ekonomi dan Kewirausahaan, 15(1), 45–56.

Setiawati, R., Utami, W., & Nugraha, D. (2021). Pengaruh teknologi digital terhadap pertumbuhan pendapatan dan profitabilitas UMKM di masa pandemi. Jurnal Manajemen dan Bisnis Indonesia, 13(1), 91–103.

Sofiyanti, N. (2021). Peran sistem informasi akuntansi dalam meningkatkan daya saing UMKM di era digital. Jurnal Akuntansi dan Keuangan, 10(1), 45– 54.

Steinbart, P. J., Romney, M. B., & Jenkins, J. L. (2018). Accounting Information Systems (14th ed.). Pearson Education.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Srijani, L. (2020). Kontribusi UMKM terhadap pertumbuhan ekonomi dan penyerapan tenaga kerja di Indonesia. Jurnal Ekonomi dan Bisnis, 15(1), 33– 42.

Tiandra, F., Ramadana, D., & Suharyanto, A. (2019). Pengaruh e-commerce terhadap kinerja UMKM fesyen di Indonesia. Jurnal Ekonomi dan Bisnis Indonesia, 4(2), 142–150.

Ulansari, E. N. (2024). Sinergi sistem informasi akuntansi dan e-commerce terhadap efektivitas operasional UMKM. Jurnal Teknologi dan Bisnis, 8(1), 13–25.

Wahyu Awalul, R., & Indrayeni, H. (2024). Pemanfaatan e-commerce untuk peningkatan kinerja UMKM: Peluang dan tantangan. Jurnal Transformasi Digital Ekonomi, 2(1), 25–38.

Wahyuni, S., Mahdalena, M., & Susanti, E. (2021). Pengaruh pemanfaatan e- commerce terhadap peningkatan kinerja UMKM di masa pandemi COVID-19. Jurnal Ekonomi dan Kewirausahaan, 19(1), 88–97.

Yohana, M. J. L. (2023). Penerapan sistem informasi akuntansi dalam meningkatkan efisiensi dan kualitas informasi keuangan UMKM. Jurnal Teknologi dan Informasi Bisnis, 5(1), 25–35.

Yuliani, D., & Pratiwi, D. (2020). Analisis penggunaan e-commerce pada UMKM selama pandemi COVID-19: Studi pada platform Shopee, Tokopedia, dan Instagram. Jurnal Ilmu Manajemen dan Bisnis, 11(1), 56–66.

Unduhan

Diterbitkan

2025-09-30

Terbitan

Vol 7 No 2 (2025): September 2025

Bagian

Articles

Lisensi

Authors who publish with Invoice: Jurnal Ilmu Akuntansi agree to the following terms:

  1. Copyright Ownership
    The copyright of all articles published in this journal remains with the author(s). However, the authors grant Invoice: Jurnal Ilmu Akuntansi the right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). This license allows others to share, copy, redistribute, adapt, and build upon the work for any purpose, even commercially, as long as proper credit is given to the original author(s) and the source.

  2. Licensing and Access
    Invoice: Jurnal Ilmu Akuntansi provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. All published materials are available freely without subscription or payment and can be accessed, downloaded, and reused by any user provided that appropriate attribution is given.

  3. Permission for Reuse
    For uses not covered by the CC BY 4.0 license, such as commercial reprints, translations, or any form of adaptation without clear attribution, users must obtain written permission from the editorial team. Requests for such permissions can be directed to the editorial office at: [insert journal email here].

  4. Plagiarism and Originality
    Authors are responsible for the originality of their submissions. All articles are screened for plagiarism using appropriate tools before acceptance. Manuscripts found to contain unoriginal content or infringing materials will be rejected or retracted as per journal policy.