DETERMINANT FACTORS OF EARLY ENTREPRENEURIAL DECISION MAKING WITH ACCOUNTING UNDERSTANDING AND THE USE OF ANDROID-BASED ACCOUNTING INFORMATION SYSTEM AS MODERATORS

Authors

  • Eka Sariningsih Departement of Accounting, Universitas Malahayati, Lampung, Indonesia, Indonesia
  • Indah Lia Puspita Departement of Accounting, Universitas Malahayati, Lampung, Indonesia, Indonesia
  • Chandra Hakiki Departement of Accounting, Universitas Kartamulia, Purwakarta, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v9i4.18430

Abstract

Entrepreneurship is an innovative and creative solution to overcoming Indonesia's unemployment problem. The purpose of this study is to analyze the effect of self-efficacy, e-commerce, and love of money on entrepreneurial decision-making with accounting understanding and the use of Android-based AIS. This study uses a quantitative approach. Using random sampling, the research sample of this study was active students of the accounting department, Faculty of Economics and Management. Using the Slovin formula, the results of 94 respondents. The data collection technique used a questionnaire. The findings reveal that self-efficacy and e-commerce influence early entrepreneurial decision-making among students. Meanwhile, love of money does not have an effect on early entrepreneurial decision-making. Nonetheless, accounting understanding and the use of Android-based AIS are not proven to moderate the influence of self-efficacy, e-commerce, and love of money on early entrepreneurial decision-making. Its moderating effect is not significant for the psychological factors because these are more intrinsic traits not easily altered by system usage. Thus, accounting understanding and Android-based AIS usage enhance the practical execution of decisions influenced by external factors like e-commerce, but do not significantly alter internal motivational factors' influence on entrepreneurial decision-making.

 

Keywords: Self Efficacy, E-Commerce, Love of Money, Accounting Understanding, Use of Android-Based AIS, Entrepreneurial Decision Making

Downloads

Published

2025-12-11

How to Cite

Eka Sariningsih, Indah Lia Puspita, & Chandra Hakiki. (2025). DETERMINANT FACTORS OF EARLY ENTREPRENEURIAL DECISION MAKING WITH ACCOUNTING UNDERSTANDING AND THE USE OF ANDROID-BASED ACCOUNTING INFORMATION SYSTEM AS MODERATORS. International Journal of Economics, Business and Accounting Research (IJEBAR), 9(4). https://doi.org/10.29040/ijebar.v9i4.18430

Issue

Vol. 9 No. 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025

Section

Articles

Citation Check

License

Authors who publish with IJEBAR agree to the following terms: Authors retain copyright and grant the IJEBAR right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in IJEBAR. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in IJEBAR. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).