PENGARUH E-COMMERCE, SELF EFFICACY DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PENGAMBILAN KEPUTUSAN DALAM BERWIRAUSAHA

Ayu Handayani Batubara, Isma Coryanata

Abstract


The purpose of this study is to evaluate three factors: the effect of e-commerce, self-efficacy, and accounting information systems on the decision to pursue entrepreneurship. This research uses an associative quantitative approach. The population in this study were active students of the accounting study program at the Faculty of Economics and Business, Bengkulu University. This research uses a survey method by distributing questionnaires. Using purposive sampling technique, this study involved active students majoring in accounting semesters 5 and 7 who took accounting information systems and entrepreneurship classes. Based on statistical tests conducted, the results showed that e-commerce and self-efficacy affect student entrepreneurship decisions, while accounting information systems have no effect on student entrepreneurship decisions. This research is expected to help students in making entrepreneurial decisions. In this way, they continue to develop their personal skills and accounting knowledge until they become successful entrepreneurs.

Full Text:

PDF

References


Al-baab, M. M., Bastilan, EL., & ILbranil, EL. Y. (2006). Tilngkat ilntelgrasil silstelm Akuntansil dan dampaknya pada kelputusan manajelmeln (Studil pada Pelrusahaan Manufaktur dil Provilnsil Banteln). Silmposilum Nasilonal Akuntansil ILX Padang.

Fachruzzaman, F., ILndrilanil, R., Meldilastuty, P. P., Filtranilta, V., & Zaman, A. A. P. (2021). Thel accountilng ilnformatilon systelm ilmpact on milcro, small, meldilum-silzeld elntelrprilsels pelrformancels iln Belngkulu. JELMA: Jurnal ILlmilah Bildang Akuntansil Dan Manajelmeln, 18(2), 236. https://doil.org/10.31106/jelma.v18il2.12530

Filtranilta, V., & Orselta, D. (2023). Analilsils Pelnelrapan Silstelm ILnformasil Akuntansil dil Kopelrasil Pelgawail Nelgelril Delwantara SMA Nelgelril 6 Kota Belngkulu. Journal on ELducatilon, 5(4), 14276–14285. https://doil.org/10.31004/joel.v5il4.2454

Hafelelz-Bailg, A., & Gururajan, R. (2011). Journal of ILnformatilon Telchnology Prellilmilnary Study to ILnvelstilgatilon thel Deltelrmilnants that ELffelct. ILntelrnatilonal Journal of ILnformatilon and Communilcatilon Telchnology Relselarch, 1(2), 48–54. http://www.elsjournals.org

Hall, J. A. (2013). ILntroductilon to accountilng ilnformatilon systelms. Celngagel Lelarnilng.

ILndartil, N. and rokhilma R. (2008). ILntelnsil Kelwilrausahaan Mahasilswa : Study Pelrbandilngan Antara ILndonelsila, Jelpang, Dan Norwelgila. Corel.Ac.Uk, 23(no 4), 1–27. https://corel.ac.uk/download/pdf/297708482.pdf

Keltareln, B. A., & Wiljayanto, P. (2021). Pelngaruh Kelmandilrilan Dan Sellf ELffilcacy Telrhadap Milnat Belrwilrausaha Pada Mahasilswa Felb Uksw. Jurnal ELkonomil Pelndildilkan Dan Kelwilrausahaan, 4(March), 763–773. https://doil.org/10.26740/jelpk.v9n1.p67-78

Lovilta, EL., & Susanty, F. (2021). Pelranan Pelmahaman EL-Commelrcel dan Silstelm ILnformasil Akuntansil Bagil Kelwilrausahaan. Jurnal Akuntansil Dan Manajelmeln, 18(02), 47–54. https://doil.org/10.36406/jam.v18il02.437

Marshall B. Romnely. (2018).Silstelm ILnformasil Akuntansil Accountilng ILnformatilon Systelms. ILn Lelmbaga ILnformasil:Bandung(Vol. 3, ILssuel 2).

Nilodel, IL. Y. (2007). Pelran Wilrausaha Selbagail Altelrnatilf Solusil Melngatasil Masalah Pelngangguran. Jurnal ILnovasil, 4(1), 1.

Pramilswaril, D. A. A., & Dharmadilaksa, IL. B. (2017). Pelngaruh el-commelrcel dan pelnggunaan silstelm ilnformasil akuntansil dalam pelngambillan kelputusan untuk belrwilrausaha. EL-Jurnal Akuntansil Unilvelrsiltas …, 20, 261–289. https://ojs.unud.ac.ild/ilndelx.php/Akuntansil/artilclel/download/29797/19347

Pujil Hastutil, Agus Nurofilk, Agung Purnomo, Abdurrozak Hasilbuan, Handy Arilwilbowo, Annilsa ILlmil Farileld, Tasnilm, Andrilasan Sudarso, ILrwan Kurnilawan Soeltiljono, Dildiln Hadil Saputra, J. S. (2021). Kelwilrausahaan Dan Umkm. ILn Angelwandtel Chelmilel ILntelrnatilonal ELdiltilon, 6(11), 951–952.

Robbilns, S. P. (2001). Pelrillaku organilsasil (eldilsil keldellapan), jillild 2. Jakarta: PT. Prelnhallilndo.

Romnely, M. B., & Stelilnbart, P. J. (2018). Accountilng ILnformatilon Systelms (eldilsil kel-14). ELngland: Pelarson ELducatilon Lilmilteld.

Romnely. B. M. dan P. J. Stelilnbart. 2009. “Silstelm ILnformasil Akuntansil”. ELdilsil 9. Jakarta: Salelmba ELmpat Sugilyono, 2010. Meltodel Pelnelliltilan Bilsnils.Bandung:Alfabelt.

Sill, M., & Coryanata, IL. (2019). Thel ELffelct of ELntrelprelnelurshilp Compeltelncel, ELntrelprelnelurshilp and Lelarnilng Orilelntatilon Toward Sustailnablel Compeltiltilvel Advantagels iln ILmprovilng Managelrilal Pelrformancel on Meldilum ELntelrprilsels iln Belngkulu Provilncel. 101(ILconilels 2018), 310–313. https://doil.org/10.2991/ilconilels-18.2019.62

Sugilyono (2017) Meltodel Pelnelliltilan Bilsnils Pelndelkatan Kuantiltatilf, Kualiltatilf Kombilnasil, Dan R&D. Bandung: Alfabelt

Suhartil, L., & Silrilnel, H. (2012). Faktor-Faktor yang Belrpelngaruh Telrhadap Nilat Kelwilrausahaan (ELntrelprelnelurilal ILntelntilon). Jurnal Manajelmeln Dan Kelwilrausahaan, 13(2). https://doil.org/10.9744/jmk.13.2.124-134

Taufilq, M., & ILndrayelnil, IL. (2022). Pelngaruh EL-Commelrcel, Sellf ELffilcacy Dan Silstelm ILnformasil Akuntansil Dalam Pelngambillan Kelputusan Belrwilrausaha. Jurnal Pelnelliltilan Dan Pelngkajilan ILlmilah Sosilal Budaya, 1(1), 187–195. https://doil.org/10.47233/jppilsb.v1il1.4

Trilhudilyatmanto, M. (2019). Melmbangun Milnat Belrwilrausaha Mahasilswa Delngan Pelngaruh Faktor EL-Commelrcel, Pelngeltahuan Kelwilrausahaan dan Gelndelr. Jurnal Pelnelliltilan Dan Pelngabdilan Kelpada Masyarakat UNSILQ, 6(2), 93–103. https://doil.org/10.32699/ppkm.v6il2.678

Usman, B., & Yelnnilta. (2019). Undelrstandilng thel elntrelprelnelurilal ilntelntilon among ilntelrnatilonal studelnts iln Turkely. Journal of Global ELntrelprelnelurshilp Relselarch, 9(1). https://doil.org/10.1186/s40497-018-0136-0

Wilrdasaril, D. (2009). Telknologil EL-commelrcel dalam prosels Bilsnils. Jurnal Sailntilkom, 7(2), 324-335.

Yadelwanil, D., & Wiljaya, R. (2017). Pelngaruh el-Commelrcel Telrhadap Milnat Belrwilrausaha. Jurnal RELSTIL (Relkayasa Silstelm Dan Telknologil ILnformasil), 1(1), 64–69. https://doil.org/10.29207/relstil.v1il1.6

Zahra, A. A., Husna, A. N., & Haq, A. L. A. (2019). Dilnamilka Pelngambillan Kelputusan dan Pelrkelmbangan Jilwa Wilrausaha pada Mahasilswa. Psympathilc : Jurnal ILlmilah Psilkologil, 6(1), 111–130. https://doil.org/10.15575/psy.v6il1.3464




DOI: http://dx.doi.org/10.29040/jie.v8i1.11570

Refbacks

  • There are currently no refbacks.