Evaluasi Determinan E-Commerce terhadap Desain Sistem Informasi Akuntansi pada Usaha Kecil dan Menengah (UKM)

Muhammad Noor Ardiansah, Alvianita Gunawan Putri, Ulfah Hidayati, Sri Murtini, Susena Susena


Studies on the design of accounting information systems by SMEs that adopt e-commerce are still challenging to find, so it is interesting to research the development of more effective and efficient SMEs. This research was conducted on SMEs in Central Java who adopted e-commerce by filling out online questionnaires. The structural equation model was used to analyze the data to test the significant determinants of e-commerce on the SME accounting information system. This study was empirically successful in identifying the determinants of accounting information systems in e-commerce adoption, which are determined by resource readiness, usefulness, compatibility, convenience, security, cost, and SME managers' management characteristics. These variables influence the characteristics, management, and readiness of SME business processes on an internal level. The equation model has been empirically demonstrated to estimate the drivers of AIS as a result of e-commerce, and it may be used as a reference variable when creating information systems for SME business processes.


determinants of AIS; e-commerce adoption; AIS design; SEM

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