Assessing the Impact of E-Commerce, Accounting Information Systems, and Business Capital on Students’ Entrepreneurial Interest
Abstract
As we approach the end of this decade, an increasing number of students are venturing into entrepreneurship, driven by the accessibility of information and advancements in technology. This study seeks to provide empirical evidence on the impact of E-Commerce, Accounting Information Systems, and Business Capital on the entrepreneurial interests of students. The research focuses specifically on accounting students at Udayana University, with a sample size of 41 participants selected through a saturated sampling method. Data were collected via a structured questionnaire, and the analysis was conducted using multiple linear regression techniques. The results of the study indicate that E-Commerce, Accounting Information Systems, and Business Capital significantly and positively influence students' interest in pursuing entrepreneurship.
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References
Al Anshory, MFL, Mawardi, MC, & Anwar, SA (2022). The Influence of E-Commerce and the Use of Accounting Information Systems on Decision Making in Entrepreneurship (Case Study of Accounting Students Class of 2017 at UNISMA, UM and UMM). e_Scientific Journal of Accounting Research, 11(03).
Al-Dalaien, BOA, & Dalayeen, BOA (2018). Investigating the impact of accounting information systems on the profitability of Jordanian banks. Research Journal of Finance and Accounting, 9(18), 110–118.
Al-Delawi, AS, & Ramo, WM (2020). The impact of accounting information systems on performance management. Polish Journal of Management Studies, 21(2), 36–48.
Ananda, F., Dewa, I., Badera, N., Economy, F., & Business, D. (n.d.). E-JOURNAL OF ECONOMICS AND BUSINESS UDAYANA UNIVERSITY THE EFFECTIVENESS OF AIS IMPLEMENTATION, INCENTIVES AND MOTIVATION ON EMPLOYEE PERFORMANCE OF PT. PLN (PERSERO) KUTA RAYON. https://ojs.unud.ac.id/index.php/EEB/index
Arimbawa, KDP, & Widhiyani, NLS (2021). The Effect of Family Environment, Entrepreneurship Education, and E-Commerce on Entrepreneurship Interest After Completing Undergraduate Studies. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(9), 48–52.
Association of Indonesian Internet Service Providers (APJII). (2023). Accessed on 09 May 2023 from https://dataindonesia.id/digital/detail/apjii-user-internet-indonesia-21563-juta-pada-20222023
Audretsch, D. B., & Moog, P. (2022). Democracy and entrepreneurship. Entrepreneurship Theory and Practice, 46(2), 368–392.
Central Statistics Agency (BPS). (2023) General Conditions of Poor Population Levels in Indonesia in 2023 (in %).
Central Statistics Agency (BPS). (2023) General Condition of Open Unemployment Rate in Indonesia in 2023 (in %).
Devi, N., & Suartana, IW (2014). Technology acceptance model (TAM) analysis of the use of information systems at the Nusa Dua Beach Hotel & SPA. Udayana University Accounting E-Journal, 6(1), 167–184.
Dewanti, PW, Purnama, IA, & Siregar, M. (2020). NN., & Sukirno. (2020). Cheating Intention of Students Based on Theory of Planned Behavior. Scientific Journal of Accounting and Business, 15(2), 268–279.
Dewi, MK, & Widhiyani, NS (2020). The influence of self-efficacy, e-Commerce and entrepreneurial education in decision making for entrepreneurs (case study of Accounting major students Faculty of Economics and Business, Udayana University). International journal of management and commerce innovations, 8(2), 124–131.
Fisher, G., Stevenson, R., & Burnell, D. (2020). Permission to hustle: Igniting entrepreneurship in an organization. Journal of Business Venturing Insights, 14, e00173.
Fuâ, IF, & Eko, B. (2009). The Relationship between Interest in Entrepreneurship and Industrial Work Practice Achievement of Class Journal of Mechanical Engineering Education, 9(2).
Gajewska, T., Zimon, D., Kaczor, G., & Madzík, P. (2020). The impact of the level of customer satisfaction on the quality of e-commerce services. International Journal of Productivity and Performance Management, 69(4), 666–684.
Ghozali, I. (2016). Multivariate Analysis Application with the IBM SPSS 23 Program. Diponegoro University Publishing Agency.
Gultom, E., Management, P., High, S., Economy, I., & Akbar, R. (2021). The Influence of E-Commerce, Entrepreneurship Knowledge and Family Environment on Students' Entrepreneurial Interests (Study of Undergraduate Management Program Students at the Riau College of Economics, Pekanbaru). Journal of Business and Economics Research (JBE), 2(2), 40–46.
Hakim, FN, Yulinartati, Y., & Syahfrudin, A. (2020). Analysis of the Influence of E-Commerce and Accounting Information Systems in Decision Making for Entrepreneurship. Management and Accounting Research, 11(1), 1–16.
Hidayah, NL, & Fitriyah, H. (2023). 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. Equilibrium: Journal of Economics-Management-Accounting, 19(2), 153–164.
Ibrahim, AIM (2022). The Influence of E-Commerce, Income Expectations, and Accounting Information Systems on Entrepreneurial Decision Making. JSMA (Journal of Management Science and Accounting), 14(1), 30–43.
Lovita, E., & Susanty, F. (2021). The Role of Understanding E-Commerce and Accounting Information Systems for Entrepreneurship. Journal of Accounting and Management, 18(02), 47–54.
Lubis, PKD, & Maha, JM (2021). The Influence of Mental and Entrepreneurial Capital on Interest in Entrepreneurship with Motivation as an Intervening Variable in Economics Education Students at Medan University. UNIMED Journal, 10(1), 50–61.
Marfuah, ST, & Hartiyah, S. (2019). The influence of own capital, people's business credit (KUR), technology, length of business and business location on business income (case study of MSMEs in Wonosobo Regency). Journal of Economics, Business and Engineering (JEBE), 1(1), 183–195.
Marlow, S. (2020). Gender and entrepreneurship: past achievements and future possibilities. International Journal of Gender and Entrepreneurship, 12(1), 39–52.
Meifa, YT (2022). The Influence of Business Capital, Environment and Self-Afficacy on Entrepreneurial Interest. REVENUE: Journal of Islamic Business Management, 3(1), 41–56.
Nasution, AP, & Pristiyono, P. (2019). Anticipating Family Economic Security in South Labuhanbatu Regency. ECOBISMA (Journal of Economics, Business and Management), 6(1), 90–97.
Nurabiah, N., Pusparini, H., & Mariadi, Y. (2021). E-Commerce and accounting information systems as driving factors for accounting students' decision making to become entrepreneurs. Journal of Accounting Applications, 5(2), 238–253.
Nurlaila, C., & Fitriyah, H. (2021). Effect of E-Commerce, Use of Accounting Information Systems and Business Capital in Student Decision Making for Entrepreneurship. Academia Open, 5, 10–21070.
Pramiswari, DAA, & Dharmadiaksa, IB (2017). The influence of e-commerce and the use of accounting information systems in making entrepreneurial decisions. Udayana University Accounting E-Journal, 20(1), 261–289.
Puspitasari, NWN, & Juliarsa, G. (2017). Involvement and Personal Technical Ability on AIS Performance with Education and Training as Moderating Variables. Accounting E-Journal, 20(1), 380–408.
Rahman, A. (2019). The Influence of Entrepreneurial Orientation Strategy and Market Orientation and Their Influence on the Performance of SME Companies in Makassar City. CENTRALIZATION, 8(2), 108–122.
Rahmania, M., and, W., Purnama Sari, W., & Islam Negeri Sultan Syarif Kasim Riau, U. (2022). The Effect of Entrepreneurship Knowledge, E-Commerce, Family Environment and Achievement Motivation on Interest in Entrepreneurship of Economic Education Students, PGRI University, West Sumatra. In EKLEKTIK: Journal of Economic and Entrepreneurship Education (Vol. 5, Number 1).
Sari, DP, & Dewi, PP (2023). THE INFLUENCE OF AUDITOR INDEPENDENCE, AUDITOR PROFESSIONALISM, AUDITOR ACCOUNTABILITY, AND AUDITOR ETHICS ON AUDIT QUALITY AT KAP IN SURABAYA. Management & Accounting Research Journal Global, 7(1), 39–50.
Selvia, S., Nusantoro, J., & Darmayanti, EF (2023). The Influence of Entrepreneurship Knowledge, E-Commerce and Use of Accounting Information Systems on Entrepreneurial Decision Making. Expensive: Journal of Accounting and Finance, 2(3), 322–335.
Sergi, B.S., Popkova, E.G., Bogoviz, A. V, & Ragulina, J.V. (2019). Entrepreneurship and economic growth: the experience of developed and developing countries. In Entrepreneurship and Development in the 21st Century (pp. 3–32). Emerald publishing limited.
Sholihah, RZI, & Fikri, AZ (2020). Analysis of Factors that Influence the Entrepreneurial Interest of Students in the Economic Education Study Program, Faculty of Social and Economic Sciences, Hamzanwadi University.
Sihombing, MJS, & Sulistyo, H. (2021). The Influence of E-Commerce and the Use of Accounting Information Systems on Entrepreneurial Decision Making. Journal of Social Affairs and Science, 1(4), 309–321.
Sugiyono. (2019). Quantitative Qualitative and R&D Research Methodology. Alphabet.
Sukarni, S., & Sari, PW (2020). Analysis of factors that influence UIR students' interest in entrepreneurship. ACCOUNTABLE: Journal of Economics and Finance, 17(1), 152–162.
Suleman, D., Zuniarti, I., Setyaningsih, ED, Yanti, VA, Susilowati, IH, Sari, I., Marwansyah, S., Hadi, SS, & Lestiningsih, AS (2019). Decision model based on technology acceptance model (tam) for online shop consumers in Indonesia. Academy of Marketing Studies Journal, 23(4), 1–14.
Syaharani, EP, & Mayangsari, S. (2022). The Influence of E-Commerce, Use of Accounting Information Systems, Availability of Capital, and Family Support in Making Entrepreneurial Decisions among Accounting Students. Trisakti Economic Journal, 2(2), 1189–1202.
Tanusi, G., & Laga, Y. (2020). The influence of training, motivation and business capital on interest in entrepreneurship in Uptd LLK UKM Ende Regency. Performance, 17(1), 157–163.
Van Praag, C. M. (2003). Business survival and success of young small business owners. Small business economics, 21, 1–17.
Wahyuni, ET, & Diana, N. (2020). E-commerce and accounting information systems as driving factors for accounting students' decision making to become entrepreneurs. e_Scientific Journal of Accounting Research, 9(03).
Wardani, NT, & Dewi, RM (2021). The Influence of Motivation, Creativity, Innovation and Business Capital on Entrepreneurial Interest. Journal of Management and Entrepreneurship, 9(1), 93.
Wibowo, LA, Naufalin, LR, & Perwita, D. (2023). The Influence Of Entrepreneurship Education, Utilization Of E-Commerce And Social Environment To Entrepreneurial Interest. Proceedings of Midyear International Conference, 2.
Wildani, F.A. (2022). Decision Making for Entrepreneurship with the Influence of E-commerce Factors, Accounting Information Systems, and Self-Efficacy. UMMI Accounting Journal, 3(1), 86–98.
Wulandari, W., Maslichah, M., & Sudaryanti, D. (2020). The influence of e-commerce and the use of accounting information systems on decision making in entrepreneurship at Sanggam Mart, Balangan Regency. E_Scientific Journal of Accounting Research, 9(04).
Al-Dalaien, BOA, & Dalayeen, BOA (2018). Investigating the impact of accounting information systems on the profitability of Jordanian banks. Research Journal of Finance and Accounting, 9(18), 110–118.
Al-Delawi, AS, & Ramo, WM (2020). The impact of accounting information systems on performance management. Polish Journal of Management Studies, 21(2), 36–48.
Ananda, F., Dewa, I., Badera, N., Economy, F., & Business, D. (n.d.). E-JOURNAL OF ECONOMICS AND BUSINESS UDAYANA UNIVERSITY THE EFFECTIVENESS OF AIS IMPLEMENTATION, INCENTIVES AND MOTIVATION ON EMPLOYEE PERFORMANCE OF PT. PLN (PERSERO) KUTA RAYON. https://ojs.unud.ac.id/index.php/EEB/index
Arimbawa, KDP, & Widhiyani, NLS (2021). The Effect of Family Environment, Entrepreneurship Education, and E-Commerce on Entrepreneurship Interest After Completing Undergraduate Studies. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(9), 48–52.
Association of Indonesian Internet Service Providers (APJII). (2023). Accessed on 09 May 2023 from https://dataindonesia.id/digital/detail/apjii-user-internet-indonesia-21563-juta-pada-20222023
Audretsch, D. B., & Moog, P. (2022). Democracy and entrepreneurship. Entrepreneurship Theory and Practice, 46(2), 368–392.
Central Statistics Agency (BPS). (2023) General Conditions of Poor Population Levels in Indonesia in 2023 (in %).
Central Statistics Agency (BPS). (2023) General Condition of Open Unemployment Rate in Indonesia in 2023 (in %).
Devi, N., & Suartana, IW (2014). Technology acceptance model (TAM) analysis of the use of information systems at the Nusa Dua Beach Hotel & SPA. Udayana University Accounting E-Journal, 6(1), 167–184.
Dewanti, PW, Purnama, IA, & Siregar, M. (2020). NN., & Sukirno. (2020). Cheating Intention of Students Based on Theory of Planned Behavior. Scientific Journal of Accounting and Business, 15(2), 268–279.
Dewi, MK, & Widhiyani, NS (2020). The influence of self-efficacy, e-Commerce and entrepreneurial education in decision making for entrepreneurs (case study of Accounting major students Faculty of Economics and Business, Udayana University). International journal of management and commerce innovations, 8(2), 124–131.
Fisher, G., Stevenson, R., & Burnell, D. (2020). Permission to hustle: Igniting entrepreneurship in an organization. Journal of Business Venturing Insights, 14, e00173.
Fuâ, IF, & Eko, B. (2009). The Relationship between Interest in Entrepreneurship and Industrial Work Practice Achievement of Class Journal of Mechanical Engineering Education, 9(2).
Gajewska, T., Zimon, D., Kaczor, G., & Madzík, P. (2020). The impact of the level of customer satisfaction on the quality of e-commerce services. International Journal of Productivity and Performance Management, 69(4), 666–684.
Ghozali, I. (2016). Multivariate Analysis Application with the IBM SPSS 23 Program. Diponegoro University Publishing Agency.
Gultom, E., Management, P., High, S., Economy, I., & Akbar, R. (2021). The Influence of E-Commerce, Entrepreneurship Knowledge and Family Environment on Students' Entrepreneurial Interests (Study of Undergraduate Management Program Students at the Riau College of Economics, Pekanbaru). Journal of Business and Economics Research (JBE), 2(2), 40–46.
Hakim, FN, Yulinartati, Y., & Syahfrudin, A. (2020). Analysis of the Influence of E-Commerce and Accounting Information Systems in Decision Making for Entrepreneurship. Management and Accounting Research, 11(1), 1–16.
Hidayah, NL, & Fitriyah, H. (2023). 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. Equilibrium: Journal of Economics-Management-Accounting, 19(2), 153–164.
Ibrahim, AIM (2022). The Influence of E-Commerce, Income Expectations, and Accounting Information Systems on Entrepreneurial Decision Making. JSMA (Journal of Management Science and Accounting), 14(1), 30–43.
Lovita, E., & Susanty, F. (2021). The Role of Understanding E-Commerce and Accounting Information Systems for Entrepreneurship. Journal of Accounting and Management, 18(02), 47–54.
Lubis, PKD, & Maha, JM (2021). The Influence of Mental and Entrepreneurial Capital on Interest in Entrepreneurship with Motivation as an Intervening Variable in Economics Education Students at Medan University. UNIMED Journal, 10(1), 50–61.
Marfuah, ST, & Hartiyah, S. (2019). The influence of own capital, people's business credit (KUR), technology, length of business and business location on business income (case study of MSMEs in Wonosobo Regency). Journal of Economics, Business and Engineering (JEBE), 1(1), 183–195.
Marlow, S. (2020). Gender and entrepreneurship: past achievements and future possibilities. International Journal of Gender and Entrepreneurship, 12(1), 39–52.
Meifa, YT (2022). The Influence of Business Capital, Environment and Self-Afficacy on Entrepreneurial Interest. REVENUE: Journal of Islamic Business Management, 3(1), 41–56.
Nasution, AP, & Pristiyono, P. (2019). Anticipating Family Economic Security in South Labuhanbatu Regency. ECOBISMA (Journal of Economics, Business and Management), 6(1), 90–97.
Nurabiah, N., Pusparini, H., & Mariadi, Y. (2021). E-Commerce and accounting information systems as driving factors for accounting students' decision making to become entrepreneurs. Journal of Accounting Applications, 5(2), 238–253.
Nurlaila, C., & Fitriyah, H. (2021). Effect of E-Commerce, Use of Accounting Information Systems and Business Capital in Student Decision Making for Entrepreneurship. Academia Open, 5, 10–21070.
Pramiswari, DAA, & Dharmadiaksa, IB (2017). The influence of e-commerce and the use of accounting information systems in making entrepreneurial decisions. Udayana University Accounting E-Journal, 20(1), 261–289.
Puspitasari, NWN, & Juliarsa, G. (2017). Involvement and Personal Technical Ability on AIS Performance with Education and Training as Moderating Variables. Accounting E-Journal, 20(1), 380–408.
Rahman, A. (2019). The Influence of Entrepreneurial Orientation Strategy and Market Orientation and Their Influence on the Performance of SME Companies in Makassar City. CENTRALIZATION, 8(2), 108–122.
Rahmania, M., and, W., Purnama Sari, W., & Islam Negeri Sultan Syarif Kasim Riau, U. (2022). The Effect of Entrepreneurship Knowledge, E-Commerce, Family Environment and Achievement Motivation on Interest in Entrepreneurship of Economic Education Students, PGRI University, West Sumatra. In EKLEKTIK: Journal of Economic and Entrepreneurship Education (Vol. 5, Number 1).
Sari, DP, & Dewi, PP (2023). THE INFLUENCE OF AUDITOR INDEPENDENCE, AUDITOR PROFESSIONALISM, AUDITOR ACCOUNTABILITY, AND AUDITOR ETHICS ON AUDIT QUALITY AT KAP IN SURABAYA. Management & Accounting Research Journal Global, 7(1), 39–50.
Selvia, S., Nusantoro, J., & Darmayanti, EF (2023). The Influence of Entrepreneurship Knowledge, E-Commerce and Use of Accounting Information Systems on Entrepreneurial Decision Making. Expensive: Journal of Accounting and Finance, 2(3), 322–335.
Sergi, B.S., Popkova, E.G., Bogoviz, A. V, & Ragulina, J.V. (2019). Entrepreneurship and economic growth: the experience of developed and developing countries. In Entrepreneurship and Development in the 21st Century (pp. 3–32). Emerald publishing limited.
Sholihah, RZI, & Fikri, AZ (2020). Analysis of Factors that Influence the Entrepreneurial Interest of Students in the Economic Education Study Program, Faculty of Social and Economic Sciences, Hamzanwadi University.
Sihombing, MJS, & Sulistyo, H. (2021). The Influence of E-Commerce and the Use of Accounting Information Systems on Entrepreneurial Decision Making. Journal of Social Affairs and Science, 1(4), 309–321.
Sugiyono. (2019). Quantitative Qualitative and R&D Research Methodology. Alphabet.
Sukarni, S., & Sari, PW (2020). Analysis of factors that influence UIR students' interest in entrepreneurship. ACCOUNTABLE: Journal of Economics and Finance, 17(1), 152–162.
Suleman, D., Zuniarti, I., Setyaningsih, ED, Yanti, VA, Susilowati, IH, Sari, I., Marwansyah, S., Hadi, SS, & Lestiningsih, AS (2019). Decision model based on technology acceptance model (tam) for online shop consumers in Indonesia. Academy of Marketing Studies Journal, 23(4), 1–14.
Syaharani, EP, & Mayangsari, S. (2022). The Influence of E-Commerce, Use of Accounting Information Systems, Availability of Capital, and Family Support in Making Entrepreneurial Decisions among Accounting Students. Trisakti Economic Journal, 2(2), 1189–1202.
Tanusi, G., & Laga, Y. (2020). The influence of training, motivation and business capital on interest in entrepreneurship in Uptd LLK UKM Ende Regency. Performance, 17(1), 157–163.
Van Praag, C. M. (2003). Business survival and success of young small business owners. Small business economics, 21, 1–17.
Wahyuni, ET, & Diana, N. (2020). E-commerce and accounting information systems as driving factors for accounting students' decision making to become entrepreneurs. e_Scientific Journal of Accounting Research, 9(03).
Wardani, NT, & Dewi, RM (2021). The Influence of Motivation, Creativity, Innovation and Business Capital on Entrepreneurial Interest. Journal of Management and Entrepreneurship, 9(1), 93.
Wibowo, LA, Naufalin, LR, & Perwita, D. (2023). The Influence Of Entrepreneurship Education, Utilization Of E-Commerce And Social Environment To Entrepreneurial Interest. Proceedings of Midyear International Conference, 2.
Wildani, F.A. (2022). Decision Making for Entrepreneurship with the Influence of E-commerce Factors, Accounting Information Systems, and Self-Efficacy. UMMI Accounting Journal, 3(1), 86–98.
Wulandari, W., Maslichah, M., & Sudaryanti, D. (2020). The influence of e-commerce and the use of accounting information systems on decision making in entrepreneurship at Sanggam Mart, Balangan Regency. E_Scientific Journal of Accounting Research, 9(04).
Published
2024-10-09
How to Cite
MAHADEWI, Ade Gita; JULIARSA, Gede.
Assessing the Impact of E-Commerce, Accounting Information Systems, and Business Capital on Students’ Entrepreneurial Interest.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 9, oct. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/114660>. Date accessed: 14 nov. 2024.
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