Penggunaan E-Commerce, Sistem Informasi Akuntansi, Budaya Organisasi, dan Kinerja UMKM
Abstract
Performance describes the success of business entities, especially Micro, Small and Medium Enterprises (MSMEs). The research aims to obtain empirical evidence of the effect of the use of e-commerce, accounting information systems, and organizational culture on the performance of MSMEs in Denpasar City. The research population is MSMEs that use e-commerce in Denpasar City with a total population of 665 business units. The sampling method uses probability sampling with simple random sampling technique. The number of samples is 100 samples. Data collection was carried out by distributing questionnaires and analyzed using the SEM-PLS tool. The results showed that the use of e-commerce, accounting information systems, and organizational culture had a positive and significant effect on the performance of SMEs.
Keywords: E-Commerce; Accounting Information System; Organizational Culture; MSMEs Performance.
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References
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Al-Okaily, A., Al-Okaily, M., Shiyyab, F., & Masadah, W. (2020). Accounting information system effectiveness from an organizational perspective. Management Science Letters, 10(16), 3991–4000. https://doi.org/10.5267/j.msl.2020.7.010
Amalia, M. M. (2023). Pengaruh Sistem Informasi Akuntansi , Kualitas Laporan Keuangan , Efektivitas Pengambilan Keputusan terhadap Kinerja UMKM Di Jakarta. 2(02), 32–42.
Amir Sedighi and Behroz Sirang. (2018). The Effect of E-Commerce on SME Performance. SSRN Electronic Journal, 2002, 71–81.
Armiani, A. (2022). E-Commerce berbasis Cash On delivery Guna Meningkatkan Omset Penjualan Produk UMKM pada Masa Pandemi Covid-19. Owner, 6(1), 668–676. https://doi.org/10.33395/owner.v6i1.639
Astuti Nandasari, D., & St.Ramlah. (2019). Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Karyawan. Tangible Journal, 4(1).
Fagbemi, T. ., & Olaoye, J. . (2016). An evaluation of accounting information system and performance of small scale enterprises in Kwara State, Nigeria. DBA Africa Management Review, 6(1), 1–16.
Fitrah, M. N., & Yuliati. (2023). Pengaruh E-Commerce Dan Penggunaan Sistem Informasi Akuntansi Terhadap Efektivitas Kinerja UMKM Di Kota Malang. 7(2), 91–101.
Fonseka, K., Jaharadak, A. A., Raman, M., & Tham, J. (2021). Determinants Affecting the Adoption of E-commerce and Its Impact on Organisational Performance of SMEs in Sri Lanka. Journal of Telecommunications and the Digital Economy, 9(4), 23–43. https://doi.org/10.18080/JTDE.V9N4.412
Haryono, S. (2016). Metode SEM Untuk Penelitian Manajemen dengan Amos Lisrel PLS. Intermedia Personalia Utama.
Hoiron, M., Wahyudi, E., & Puspitaningtyas, Z. (2019). Pengaruh Kapabilitas Pemasaran, Keunggulan Bersaing Dan Budaya Organisasi Terhadap Kinerja Ukm (Usaha Kecil Dan Menengah) Di Kabupaten Lumajang. Majalah Ilmiah DIAN ILMU, 18(1), 37–53. https://doi.org/10.37849/midi.v18i1.108
Ibrahim, F., Ali, D. N. H., & Besar, N. S. A. (2020). Accounting information systems (AIS) in SMEs: Towards an integrated framework. International Journal of Asian Business and Information Management, 11(2), 51–67. https://doi.org/10.4018/IJABIM.2020040104
Kwarteng, A., & Aveh, F. (2018). Empirical examination of organizational culture on accounting information system and corporate performance: Evidence from a developing country perspective. Meditari Accountancy Research, 26(4), 675–698. https://doi.org/https://doi.org/10.1108/MEDAR-01-2018-0264
Laforet, S. (2016). Effects of organisational culture on organisational innovation performance in family firms. Journal of Small Business and Enterprise Development, 23(2). https://doi.org/https://doi.org/10.1108/JSBED-02-2015-0020
Lalamove. (2020). Mengapa UMKM Penting Bagi Perekonomian? Ini 4 Alasannya. https://www.lalamove.com/indonesia/jakarta/id/blog/4-alasan-bisnis-umkm-penting
Limaj, E., & Bernroider, E. W. N. (2019). The roles of absorptive capacity and cultural balance for exploratory and exploitative innovation in SMEs. Journal of Business Research, 94(October 2017), 137–153. https://doi.org/10.1016/j.jbusres.2017.10.052
Mauliansyah, T. I. R., & Saputra, M. (2020). Pengaruh Penerapan Sistem Informasi Akuntansi (Sia) Terhadap Kinerja Perusahaan (Studi Empiris Pada Umkm Di Kota Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(4), 602–612. https://doi.org/10.24815/jimeka.v4i4.15321
Muttaqien, F., & Cahyaningati, R. (2023). Korelasi Konflik , Stres , Budaya Organisasi dan Motivasi Terhadap Kinerja Karyawan Bank Perkreditan Rakyat. 4(1), 81–91.
Oktavia, R., & Fernos, J. (2023). Pengaruh Lingkungan Kerja dan Budaya Organisasi Terhadap Kinerja Pegawai Pada Dinas Kependudukan Dan Pencatatan Sipil Kota Padang. Jurnal Economina, 2(2), 3–4.
Purnata, I. W. R., & Suardikha, I. M. S. (2019). Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan Perusahaan pada UKM. E-Jurnal Akuntansi, 28, 296. https://doi.org/10.24843/eja.2019.v28.i01.p12
Reza. (2019). Peran E-Commerce Bagi UMKM di Indonesia. https://www.liputan6.com/news/read/4128517/peran-e-commerce-bagi-umkm-di-indonesia
Sarastyarini, N. M. W., & Yadnyana, I. K. (2018). Pengaruh E-Commerce dan Efektivitas Kerja Pengguna Terhadap Kinerja Perusahaan Pada Usaha Kecil dan Menengah di Denpasar. E-Jurnal Akuntansi, 24, 1880. https://doi.org/10.24843/eja.2018.v24.i03.p09
Setiawati, E., Diana, N., & Mawardi, M. C. (2021). Pengaruh E-Commerce, Pengetahuan Akuntansi Dan Budaya Organisasi Terhadap Kinerja Umkm Di Kota Malang. E-Jra, 10(04), 37–46.
Sihombing, P. R., & Arsani, A. M. (2022). Aplikasi SmartPLS Untuk Statistisi Pemula (A. Rasyid, Ed.). PT Dewangga Energi Internasional.
Statistik, B. P. (2020a). Pertumbuhan Ekonomi Bali Semester I - 2020. https://bali.bps.go.id/pressrelease/2020/08/05/717412/pertumbuhan-ekonomi-bali-semester-i-----2020.html
Statistik, B. P. (2020b). Pertumbuhan Ekonomi Bali Triwulan I - 2020. Pertumbuhan Ekonomi Bali Triwulan I - 2020
Statistik, B. P. (2020c). Pertumbuhan Ekonomi Bali Triwulan III – 2020. https://bali.bps.go.id/pressrelease/2020/11/05/717413/pertumbuhan-ekonomi-bali-triwulan-iii-----2020.html
Sugiari. (2020). Ribuan UMKM di Denpasar Terdampak Covid-19. https://bali.bisnis.com/read/20200429/538/1234699/ribuan-umkm-di-denpasar-terdampak-covid-19
Sugiyono. (2017). Metode Penelitian Bisnis Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D. Alfabeta.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Susanti, D. A., Zuliyati, & Nida, K. L. (2023). Pengaruh E-Commerce, Pengetahuan Akuntansi, Modal Usaha, Dan Karakteristik Wirausaha Terhadap Kinerja UMKM Di Kabupaten Demak. 01(01).
Susanto, A., & Meiryani. (2019). The impact of environmental accounting information system alignment on firm performance and environmental performance: a case of small and medium enterprises s of Indonesia. International Journal of Energy Economics and Policy, 9(2), 229–236. https://doi.org/10.32479/ijeep.7511
T, L. A., Harahap, S., Elidawati, & Goh, T. S. (2023). The influence of the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency on the managerial performance of kencana. 6, 1210–1221.
TrabulKareem, H. ., Aziz, K. ., Maelah, R., Yunus, Y. ., & Dauwed, M. . (2019). Enterprises performance based accounting information system: success factors. Asian Journal of Scientific Research, 12(1), 29–40.
Trabulsi, R. . (2018). The impact of accounting information systems on organizational performance: the context of Saudi’s SMEs. International Review of Management and Marketing, 8(2), 69–73.
Wicaksono, A. (2020). Peran UMKM Dalam Perekonomian Indonesia. https://www.cnnindonesia.com/ekonomi/20200523194010-92-506295/sandiaga-kenang-umkm-penyelamat-krismon-yang-terimbas-corona
Wijaya, W., & Widjaja, O. H. (2023). Pengaruh Penggunaan Aplikasi E-Commerce dan Orientasi Kewirausahaan Terhadap Kinerja UMKM. Jurnal Manajerial dan Kewirausahaan. 05(01), 84–93.
Wulandari, Maslichah, & Sudaryanti, D. (2020). Pengaruh E-commerce dan Penggunaan Sistem Informasi Akuntansi Pada Pengambilan Keputusan dalam Berwirausaha di Sanggam Mart Kabupaten Balangan. E-Jra, 09(04), 68–82.
Yudistira. (2020). E-Commerce Membuka Peluang bagi UMKM di Tengah Pandemi. https://www.kompas.id/baca/ekonomi/2020/12/05/e-commerce-membuka-peluang-bagi-umkm-di-tengah-pandemi
Published
2023-07-30
How to Cite
DEWI, Dewa Ayu Sri Laksmi; DAMAYANTHI, I Gusti Ayu Eka.
Penggunaan E-Commerce, Sistem Informasi Akuntansi, Budaya Organisasi, dan Kinerja UMKM.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 7, p. 1755-1767, july 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/102078>. Date accessed: 30 apr. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i07.p05.
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