THE INFLUENCE OF E-COMMERCE, ACCOUNTING INFORMATION SYSTEMS, AND CAPITAL AVAILABILITY ON ENTREPRENEURIAL DECISION MAKING WITH SELF EFFICACY AS A MODERATING VARIABLE
Downloads
Objective: This study aims to analyze the influence of e-commerce, accounting information systems, and business capital on entrepreneurial interest, focusing on how these factors contribute to decision-making and business development. Method: A quantitative approach is applied to examine the relationships among variables influencing entrepreneurial intentions, emphasizing the role of technology, information systems, and financial resources in fostering entrepreneurship. Results: The findings indicate that e-commerce significantly enhances entrepreneurial interest by simplifying business transactions and expanding market access. Accounting information systems provide relevant, reliable, and easily understood financial information that supports strategic decision-making, while sufficient business capital strengthens entrepreneurs’ ability to initiate and sustain ventures. Limited access to capital, however, remains a key barrier that often discourages potential entrepreneurs from pursuing business opportunities. Novelty: This study integrates technological, informational, and financial perspectives to explain entrepreneurial interest, offering new insights into how digital commerce and accounting systems jointly stimulate entrepreneurship in the modern economic landscape.
AR Fahmi, “The Influence of E-Commerce, Digital Payment, Self-Efficacy and Accounting Information Systems on Entrepreneurial Decision Making (Case Study on Accounting Students of Muhammadiyah University of Surakarta Class of 2020),” J. EMT KITA , vol. 8, no. 4, pp. 1277–1291, 2024.
P. Keputusan, B. Studi, and K. Pada, “The influence of e-commerce, accounting information systems, family support, campus support and capital availability on entrepreneurial decision making (case study on ITS Mandala students),” J. RIEMBA , vol. 1, no. 1, pp. 166–182, 2023.
PE Dan and S. Information, “The influence of e-commerce and accounting information systems on the performance of MSMEs in the industrial sector,” J. Ilm. Glob. Educ. , vol. 4, no. 2, pp. 799–808, 2023.
E. Laba and DANP System, “Dynamics of entrepreneurial interest; analysis of the influence of e-commerce, profit expectations, and understanding of accounting information systems on accounting students,” Simp. Nas. Akunt. , pp. 14–17, 2024.
N. Fadilah, “PROBLEM SOLVING GROWS ENTREPRENEURIAL INTEREST IN STUDENTS THROUGH THE USE OF E-COMMERCE,” J. Ilm. Ekon. Manaj. Buss. dan Akunt. , vol. 1, no. 2, pp. 538–545, 2024.
AD Shafwah et al. , “The Influence of Digital Marketing and Online Customer Reviews on Purchasing Decisions for Skincare Products in E-Commerce Shopee (Marketing Management Literature Review),” J. Ilmu Manaj. Terap. , vol. 5, no. 3, pp. 135–147, 2024.
LP Pristiyani Maluto, Zulfikli Bokiu, “The Influence of E-Commerce, Use of Accounting Information Systems and Business Capital on Entrepreneurial Decision Making (Case Study on MSMEs in Gorontalo City) Pristiyani Maluto,” J. Mhs. Accountant. , vol. 2, no. 4, pp. 452–464, 2024.
EP Syaharani, S. Mayangsari, and U. Trisakti, “The influence of e-Commerce, use of accounting information systems, availability of modes, and family support on decision making to become entrepreneurs in accounting students,” J. Ekon. trisakti , vol. 2, no. 2, pp. 1189–1202, 2022.
H. Fahmi Muhammad Irfan, Suharto, “The Influence of Business Capital and Product Innovation on the Existence of MSMEs with Digital Marketing as a Moderating Variable in an Islamic Economic Perspective,” J. Ilm. Ekon. Islam , vol. 9, no. 01, pp. 1259–1278, 2023.
RA Prabowo, “The role of self-efficacy and entrepreneurial knowledge on entrepreneurial interest with motivation as an intervening variable,” J. Ekon. dan Perbank. , vol. 9, no. 1, pp. 113–121, 2024.
K. Usaha, R. terhadap, K. Usaha, U. Kain, T. Troso, and DI Jepara, “The influence of e-commerce, accounting records, and people's business credit on the sustainability of Troso woven cloth MSME businesses in Jepara,” J. Learning and Self-Development , vol. 4, no. 2, pp. 349–358, 1945.
NL Hidayah and H. Fitriyah, “The Influence of E-Commerce, Business Capital, Income Expectations, and Use of Accounting Information Systems on Entrepreneurial Decision Making with Self-Efficacy as a Moderating Variable,” Equilib. J. Econ. , vol. 19, no. 2, p. 153, 2023, doi: 10.30742/equilibrium.v19i2.2840.
T. Prasetio and R. Hariyani, “The Influence of Motivation in the Use of Social Media and Entrepreneurial Knowledge on Entrepreneurial Interest in Students,” J. IKRA-ITH Ekon. , vol. 3, no. 3, pp. 94–101, 2020.
RP Yuniarin, N. Sumaryani, and RI Sulistyorini, “The Influence of Motivation in the Use of Social Media and Entrepreneurial Knowledge on Entrepreneurial Interest in Students,” Semin. Nas. Call Pap. Hubisintek , pp. 1012–1023, 2021.
R. Rismayanti, M. Aththar, Q. Khairullah, E. Adzim, and A. Fatihah, “The Influence of Intrinsic Motivation and Extrinsic Motivation on the Learning Process of Students at the Indonesian University of Education,” J. Education, Science and Technology. , vol. 2, no. 2, pp. 251–261, 2023.
SHD Zet Ena, “THE ROLE OF INTRINSIC MOTIVATION AND EXTRINSIC MOTIVATION ON THE INTEREST OF BHABINKAMTIBMAS PERSONNEL OF KUPANG CITY POLICE,” J. among makarti , vol. 13, no. 2, pp. 68–77, 2020.
M. Faiz, L. Al, MC Mawardi, and A. Anwar, “THE EFFECT OF E-COMMERCE AND THE USE OF ACCOUNTING INFORMATION SYSTEMS ON DECISION MAKING IN ENTREPRENEURSHIP (Case Study of Accounting Students of the Class of 2017 at UNISMA, UM and UMM),” E-JRA , vol. 11, no. 03, pp. 1–9, 2022.
SG Sapulette, FM Anakotta, and MV Rooy, “THE INFLUENCE OF ACCOUNTING STUDENTS’ PERCEPTIONS OF ACCOUNTING INFORMATION SYSTEMS AND E-COMMERCE IN,” J. revenue , vol. 4, no. 1, pp. 363–373, 2023.
E. Risqita, L. Sari, and D. Pravitasari, “The Influence of E-Commerce Perception, Business Capital, and Use of Accounting Information Systems on Entrepreneurial Decisions during the Covid-19 Pandemic,” Ris. J. Account. , vol. 6, no. 3, pp. 2953–2964, 2022.
J. Riset, M. Prodi, M. Fakultas, and B. Unisma, “The Influence of Capital Availability, Educational Background and Environment on the Entrepreneurial Decisions of MSMEs in Malang City,” e-Jurnal Ris. Manaj. , vol. 13, no. 01, pp. 4155–4165, 2022.
F.A. Wildani, “Entrepreneurial Decision Making with the Influence of E-commerce Factors, Accounting Information Systems, and Self-Efficacy,” J. Accountant. UMMI , vol. 3, no. September, 2022, [Online]. Available: https://jurnal.ummi.ac.id/index.php/jammi/article/view/1780%0Ahttps://jurnal.ummi.ac.id/index.php/jammi/article/download/1780/953
MI Lombo, “The role of self-efficacy, business capital and family environment on students' interest in entrepreneurship with accounting knowledge as a moderating variable,” J. Accountancy Literacy , vol. 3, no. 3, pp. 116–124, 2023, doi: 10.55587/jla.v3i3.109.
S. Asyraini, “The Influence of E-Commerce and Entrepreneurial Knowledge on the Entrepreneurial Interest of the Community in the Tanjung Mulia Xx Environment,” J. Ganesha Medan Polytechnic Institution , vol. 7, no. 2, pp. 121–128, 2024.
PBDI E-commerce and OA Suryawirawan, “ON STUDENTS' INTENTION TO ADOPT E-COMMERCE IN THE FUTURE: THE TAM AND SELF-EFFICACY APPROACH E-Commerce Shopping Experience Towards College Student's Intention to Adopt E-Commerce in The Future: Tam And Self-Efficacy Approach,” J. Manag. Bus. , vol. 3, no. 3, pp. 129–142, 2020.
JS Management, “JSMA (Journal of Management Science & Accounting) Volume 14 No. 1 / May / 2022,” J. Science Manaj. Accountant. , vol. 14, no. 1, pp. 30–43, 2022.
P. Studi, S. Akuntansi, S. Tinggi, and I. Ekonomi, “THE EFFECT OF BUSINESS CAPITAL, LENGTH OF BUSINESS AND BUSINESS LOCATION ON INCOME OF MICRO, SMALL AND MEDIUM ENTERPRISES Noor Salim 1, Sari Rahmadhani 2*,” among makarti , vol. 17, no. 1, pp. 111–122, 2024.
D. Utami and U. Tanjungpura, “THE EFFECT OF BUSINESS CAPITAL, LENGTH OF BUSINESS AND WORKING HOURS ON TRADERS' INCOME IN PURING MARKET, PONTIANAK DISTRICT,” pp. 1–23.
N. Juli, V. Independen, D. Variable, and V. Febryaningrum, “Using Structural Equation Modeling (SEM) Analysis with PLS to Test the Effect of Intervening Variables on Relationships,” J. Econ. Manaj. and Business , vol. 1, no. 6, pp. 1–9, 2024.
DS Budiarto, AP Meylina, and RE Diansari, “The Importance of E-Commerce and Information Systems in Decision Making for Entrepreneurship Introduction,” J. Econ. Manaj. and Account. , vol. 26, no. 1, pp. 110–122, 2023.
I. Sutisna, “Research statistics,” p. 15, 2020.
M. Waruwu, “Educational Research Approaches: Qualitative Research Methods, Quantitative Research Methods and Mixed Methods,” J. Educator. Tambusai , vol. 7, no. 1, pp. 2896–2910, 2023.
EW Wibowo, “ANALYSIS OF DIGITAL ECONOMY AND OPENNESS,” J. Lentera Bisnis , vol. 7, no. 2, p. 15, 2018.
J. Peneltian, FY Mempengaruhi, and K. Sistem, “Factors that influence the performance of accounting information systems in regional work units in Morotai Island Regency,” MITITA, J. Peneltian. , vol. 1, no. 1, pp. 62–72, 2023.
A. Puspitaningtyas et al. , “The Influence of Shopee E-commerce and TikTok Social Media,” J. Potential , vol. 3, no. 2, pp. 148–161, 2024.
K. Umkm et al. , “Journal of Nitro Management Science,” J. science Manaj. nitro , vol. 1, no. 2010, pp. 174–181, 2022.
R. Julianti and A. Lismula, “Analysis of the Influence of E-Commerce on the Development of Micro, Small and Medium Enterprises (MSMEs) in West Nusa Tenggara Province,” J. Financ. bussnines Digit. , vol. 1, no. 2, pp. 107–118, 2022.
ID Agustin, F. Izza, and N. Abidin, “[The Influence of Financial Literacy, Financial Behavior, Digital Payment and Paylater on Behavior,” pp. 1–8.
G. Hidup, T. Sikap, M. Mahasiswa, and UM Sidoarjo, “The Influence of Social Environment, Pocket Money, Self-Control and Lifestyle on Saving Behavior of Muhammadiyah University Sidoarjo Students,” J. Econ. Ussines Account. , vol. 7, no. 4, pp. 7186–7203, 2024.
D. Firmansyah, “General Sampling Techniques in Research Methodology: Literature Review,” J. Ilm. Pendidik. Holistic , vol. 1, no. 2, pp. 85–114, 2022.
R. Agustianti et al. , Quantitative & qualitative research methods , no. Mi. 2022.
Asiva Noor Rachmayani, “Slovin's Formula: A Panacea for Sample Size Problems?,” J. Psychol. Sanata Dharma University , vol. 4, p. 20, 2015.
FP Wardana and W. Mukharomah, “The Influence of Digital Marketing and E-Commerce on Marketing Performance and Business Sustainability in Solo City's Typical Souvenir Business,” J. Inform. Ekon. Bisnis , vol. 5, pp. 371–379, 2023, doi: 10.37034/infeb.v5i2.558.
F. Saragih and RD Harahap, “Development of MSMEs in Indonesia: The Role of Understanding Accounting, Information Technology and Accounting Information Systems,” OwnerRiset J. Accountant. , vol. 7, no. 3, pp. 2518–2527, 2023.
SE Handoyo, “THE INFLUENCE OF DIGITAL LITERACY, SOCIAL MEDIA, AND E-COMMERCE ON STUDENTS’ ENTREPRENEURIAL DECISIONS,” J. Managerial and Entrepreneurship , vol. 04, no. 01, pp. 99–106, 2022.
S. Siswa, F. Azkiah, and R. Sundayana, “Mathematical Representation Ability of Junior High School Students Based on Student Self-Efficacy,” J. Educ. Mat. , vol. 2, pp. 221–232, 2022.
O. Saputri and F. Yulianty, “Analysis of Service Quality and Employee Performance on Partner Satisfaction of the LPDB-KUMKM Revolving Fund Management Institution, West Java Task Force,” J. Glob. Ilm. , vol. 2, no. 1, pp. 845–851, 2024.
V. Riansa, “The Influence of Promotion Mix and Product Quality on Motorcycle Purchasing Decisions at PT. Nusantara Surya Sakti Unaaha,” J. Top. Manaj. , vol. 1, no. 3, pp. 405–420, 2024.
TC Sondra and OH Widjaja, “The Influence of Market Orientation, Entrepreneurial Orientation and Innovation on the Performance of SMEs in the Garment Sector in West Jakarta,” J. Managerial and Entrepreneurship , vol. 3, no. 2, p. 500, 2021, doi: 10.24912/jmk.v3i2.11897.
J. Jufrizen and KN Rahmadhani, “The Influence of Organizational Culture on Employee Performance with Work Environment as a Moderating Variable,” JMD J. Ris. Manaj. Bisnis Dewantara , vol. 3, no. 1, pp. 66–79, 2020, doi: 10.26533/jmd.v3i1.561.
E. Jumady, “The Moderating Role of Work Discipline on the Influence of Leadership on the Work Productivity of Islamic Banking Employees in Makassar,” Islam. Bank. J. Thinkers. and Developers. Islamic Banking , vol. 5, no. 2, pp. 1–20, 2020, doi: 10.36908/isbank.v5i2.110.
Gelvi and A. Putri, “The Influence of Innovation Manager Performance and Organizational Culture on Regional Innovation with Transformational Leadership as a Moderating Variable in the Payakumbuh City Regional Government,” Innov. J. Soc. Sci. Res. Vol. , vol. 4, no. 4, pp. 13767–13783, 2024, [Online]. Available: https://j-innovative.org/index.php/Innovative%0APengaruh
A. Hama, “Analysis of Tax Awareness and the Effectiveness of E-Filing on Taxpayer Compliance with Digital Literacy as a Moderating Variable,” COMSERVA Indones. J. Community Serv. Dev. , vol. 2, no. 09, pp. 1783–1794, 2023, doi: 10.59141/comserva.v2i09.556.
H. Arif and K. Aji, “ANALYSIS OF THE EFFECT OF WORK FROM HOME ON EMPLOYEE PERFORMANCE WITH WORK ENVIRONMENT AS A MODERATING VARIABLE,” DIPONEGORO J. Manag. Vol. , vol. 11, pp. 1–15, 2022.
E. Wahyuningsih and A. Yusnelly, “The effect of profitability and sharia supervisory board on zakat expenditure with company size as a moderating variable,” J. Tabarru' Islam. Bank. Financ. , vol. 4, 2021.
H. Ernandi, FN Izzah, and SR Ummah, “Religiosity and Materialism on Tax Evasion with Love of Money as a Moderating Variable,” Own. Ris. J. Account. , vol. 7, pp. 2612–2624, 2023.
I. Kamil and T. Miranda, “Literature Review: The Impact of E-Commerce on MSMEs in the New Normal Era,” J. Econ. Digit. Business) , vol. 1, no. 1, pp. 35–43, 2024.
PE Dan, P. Sistem, and I. Adhani, “THE EFFECT OF E-COMMERCE AND THE USE OF ACCOUNTING INFORMATION SYSTEMS IN DECISION MAKING TO BECOME AN ENTREPRENEUR AT ITC CIPULIR DURING THE COVID19 PANDEMIC,” Account. Res. Bussines J. , vol. 1, no. 1, pp. 20–31, 2023.
HS Michael Jonathan Sihombing, “THE INFLUENCE OF E-COMMERCE AND THE USE OF ACCOUNTING INFORMATION SYSTEMS ON ENTREPRENEURIAL DECISION MAKING,” vol. 1, no. April, pp. 309–321, 2021.
VAS Styanty, “THE INFLUENCE OF ENTREPRENEURIAL KNOWLEDGE, SELF EFFICACY AND FAMILY ENVIRONMENT ON ENTREPRENEURIAL DECISION MAKING OF YOUNG ENTREPRENEURS IN THE BRAWIJAYA KODAM MARKET, SURABAYA,” GEMAH RIPAH J. Bisnis , vol. 05, no. 02, pp. 371–385, 2025.
IZ Giarni Prisma Dewi, “THE EFFECT OF ENTREPRENEURIAL KNOWLEDGE, ACCOUNTING INFORMATION SYSTEMS, AND E-COMMERCE ON STUDENTS' INTEREST IN ENTREPRENEURSHIP WITH SELF-EFFICACY AS A MODERATING VARIABLE (On Accounting Students at Private Universities in Gamping Subdistrict, Yogyakarta),” J. Accountant. Transparency and Accountability , vol. 13,
Copyright (c) 2025 Khoirunisa Hardhianti, Hadiah Fitriyah
This work is licensed under a Creative Commons Attribution 4.0 International License.
