Analysis of E-Commerce Uses, Profit Expectations, and Understanding Accounting Information Systems in Boosting Entrepreneurial Interests Student Case Study of the Faculty of Accounting, Politeknik Negeri Padang
Main Article Content
Abstract
E-commerce can be used in various financial transactions, and e-commerce provides business opportunities for students interested in entrepreneurship. The profit that will be received in entrepreneurship is the attraction that can encourage a person to entrepreneurize, so the expectation of profit that will be accepted in entrepreneurship is one of the determinants of someone's willingness to enterprise. Understanding accounting information systems will make it easier for students to do business. This research is quantitative research with data analysis techniques that are descriptive statistics. Purposive sampling was used as a sample-taking technique in this study, thus obtaining samples from as many as 203 people. The use of e-commerce, the expectation of profit, the understanding of accounting information systems, and the gender interest in entrepreneurship are higher among women than men. Students who have run a business have a higher understanding of information systems than students who have not yet started a business. Students who do not come from an entrepreneurial background have a higher interest in entrepreneurship than students who come from an entrepreneurial family background
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Ajmal, F., Yasin, N. M., & Norman, A. A. (2017). Critical success factors influencing e-commerce adoption in SMEs: A review and model. International Journal of Advanced and Applied Sciences, 4(7), 159–172. https://doi.org/10.21833/ijaas.2017.07.023
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Akter, S., & Wamba, S. F. (2016). Big data analytics in E-commerce: a systematic review and agenda for future research. Electronic Markets, 26(2), 173–194. https://doi.org/10.1007/s12525-016-0219-0
Al-Hattami, H. M., Abdullah, A. A. A. H., Kabra, J. D., Alsoufi, M. A. Z., Gaber, M. M. A., & Shuraim, A. M. A. (2022). Effect of AIS on planning process effectiveness: a case of SMEs in a less developed nation. The Bottom Line, 35(2–3), 33–52. https://doi.org/10.1108/BL-01-2022-0001
Alathamneh, M. S. (2020). The impact of accounting information systems reliability on enhancing the requirements of planning process at Jordanian commercial banks. Management Science Letters, 10(5), 1043–1050. https://doi.org/10.5267/j.msl.2019.11.005
Alkhunaizan, A. S., & Ali, A. (2022). An analysis of increased usage of e-commerce during COVID-19. Indonesian Journal of Electrical Engineering and Computer Science, 25(2), 1123–1130. https://doi.org/10.11591/ijeecs.v25.i2.pp1123-1130
Ardiansah, M. N., Chariri, A., Rahardja, S., & Udin. (2020). The effect of electronic payments security on e-commerce consumer perception : An extended model of technology acceptance. Management Science Letters, 10, 1473–1480. https://doi.org/10.5267/j.msl.2019.12.020
Bharadwaj, P. N., & Soni, R. G. (2007). E-Commerce Usage and Perception of E-Commerce Issues among Small Firms: Results and Implications from an Empirical Study. Journal of Small Business Management, 45(4), 501–521. https://doi.org/10.1111/j.1540-627X.2007.00225.x
BPS Sumatera Barat. (2022). Tingkat Pengangguran Terbuka (TPT) Sumatera Barat Menurut Pendidikan Tertinggi yang Ditamatkan (Persen). Https://Sumbar.Bps.Go.Id. https://sumbar.bps.go.id/indicator/6/543/1/tingkat-pengangguran-terbuka-tpt-sumatera-barat-menurut-pendidikan-tertinggi-yang-ditamatkan.html
Budiarto, D. S., Meylina, A. P., & Diansari, R. E. (2023). Pentingnya E-Commerce Dan Sistem Informasi Dalam Pengambilan Keputusan Untuk Berwirausaha. Wahana: Jurnal Ekonomi, Manajemen Dan Akuntansi, 26(1), 110–122. https://doi.org/10.35591/wahana.v26i1.400
Dagiliene, L., & Šutiene, K. (2019). Corporate sustainability accounting information systems: a contingency-based approach. Sustainability Accounting, Management and Policy Journal, 10(2), 260–289. https://doi.org/10.1108/SAMPJ-07-2018-0200
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. Management Information Systems Research Center, 13(3), 319–340. https://doi.org/10.2307/249008
Eduardsen, J. (2018). Internationalisation through digitalisation: The impact of e-commerce usage on internationalisation in small-and medium-sized firms. In Progress in International Business Research (Vol. 13). Emerald Publishing Limite. https://doi.org/10.1108/S1745-886220180000013008
Efendi, M., & Yudhati, M. (2017). Pengaruh Ekspetasi Laba Terhadap Minat Berwirausaha (Studi pada Mahasiswa Angkatan 2013 STIE MBI Jakarta). Jurnal Administrasi Dan Kebijakan Publik, 7(2), 42–46. https://doi.org/10.33558/akp.v7i2.606
Engle, R. L., Dimitriadi, N., Gavidia, J. V., Schlaegel, C., Delanoe, S., Alvarado, I., He, X., Buame, S., & Wolff, B. (2010). Entrepreneurial intent: A twelve-country evaluation of Ajzen’s model of planned behavior. International Journal of Entrepreneurial Behaviour & Research, 16(1–2), 35–57. https://doi.org/10.1108/13552551011020063
Huang, L., Huang, Y., Huang, R., Xie, G., & Cai, W. (2022). Factors Influencing Returning Migrants’ Entrepreneurship Intentions for Rural E-Commerce: An Empirical Investigation in China. Sustainability (Switzerland), 14(6). https://doi.org/10.3390/su14063682
Jena, R. K. (2020). Measuring the impact of business management Student’s attitude towards entrepreneurship education on entrepreneurial intention: A case study. Computers in Human Behavior, 107. https://doi.org/10.1016/j.chb.2020.106275
Kibler, E., Fink, M., & Kautonen, T. (2014). Regional Social Legitimacy of Entrepreneurship: Implications for Entrepreneurial Intention and Start-Up Behaviour. Regional Studies, 48(6), 995–1015. https://doi.org/10.1080/00343404.2013.851373
Koeswardhana, G. (2020). Analisis Kemampuan Laba Kotor , Laba Operasi Dan Laba Bersih Dalam Memprediksi Arus Kas Di Masa Mendatang. Journal of Information System, Applied, Management, Accounting and Research, 4(1), 1–8.
Kotler, P., & Keller, K. L. (2018). Marketing Management (S. Yagan (ed.); 14th ed.). Pearson. https://doi.org/10.4324/9781315099200-17
Lovita, E., & Susanty, F. (2021). Peranan Pemahaman E-Commerce dan Sistem Informasi Akuntansi Bagi Kewirausahaan. Jurnal Akuntansi Dan Manajemen, 18(02), 47–54. https://doi.org/10.36406/jam.v18i02.437
Lutfi, A., Al-Okaily, M., Alsyouf, A., Alsaad, A., & Taamneh, A. (2020). The Impact of AIS Usage on AIS Effectiveness Among Jordanian SMEs: A Multi-group Analysis of the Role of Firm Size. Global Business Review. https://doi.org/10.1177/0972150920965079
Mao, M., Chen, S., Zhang, F., Han, J., & Xiao, Q. (2021). Hybrid ecommerce recommendation model incorporating product taxonomy and folksonomy. Knowledge-Based Systems, 214, 106720. https://doi.org/10.1016/j.knosys.2020.106720
Marcelina, S., & Restut, M. D. (2023). Manfaat E-Commerce Dan Sistem Informasi Akuntansi: Pendorong Minat Mahasiswa Akuntansi Untuk Berwirausaha. Jurnal Aplikasi Akuntansi, 8(1), 19–30. https://doi.org/10.29303/jaa.v8i1.226
Masduki, T. (2022). Kemenko PMK Bentuk Komite Pengembangan Kewirausahaan Nasional. In YouTube. Seputar iNews. https://youtu.be/23-SZw1foL8
Mohammad, A. A. (2018). An exploration of accounting information system’s role in SMEs failure triangular. International Journal of Agile Systems and Management, 11(2), 155–178. https://doi.org/10.1504/IJASM.2018.092546
Morris, M. H., & Kuratko, D. F. (2020). What do entrepreneurs create?: Understanding four types of ventures. In What do Entrepreneurs Create?: Understanding Four Types of Ventures. https://doi.org/10.4337/9781789900224
Nasution, M. D. T. P., Rafiki, A., Lubis, A., & Rossanty, Y. (2021). Entrepreneurial orientation, knowledge management, dynamic capabilities towards e-commerce adoption of SMEs in Indonesia. Journal of Science and Technology Policy Management, 12(2), 256–282. https://doi.org/10.1108/JSTPM-03-2020-0060
Nurabiah, Pusparini, H., & Mariadi, Y. (2021). E-Commerce Dan Sistem Informasi Akuntansi Sebagai Faktor Pendorong Pengambilan Keputusan Mahasiswa Akuntansi Untuk Berwirausaha. Jurnal Aplikasi Akuntansi, 238–253.
Perpres. (2022). Peraturan Presiden No 2 Tahun 2022 Tentang Pengembangan Kewirausahaan Nasional Tahun 2021-2024. Perpres, 046171, 1–16.
Pesaran, M. H., & Weale, M. (2006). Chapter 14 Survey Expectations. Handbook of Economic Forecasting, 1(05), 715–776. https://doi.org/10.1016/S1574-0706(05)01014-1
Phong, N. D., Thao, N. T. P., & Nguyen, N. P. (2020). Entrepreneurial intent of business students: Empirical evidence from a transitional economy. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1747962
Pramiswari, D. A. A., & Dharmadiaksa, I. B. (2017). Pengaruh E-commerce Dan Penggunaan Sistem Informasi Akuntansi Dalam Pengambilan Keputusan Untuk Berwirausaha. E-Jurnal Akuntansi (2017) 2017(1) 261-289 ISSN: 2302-8556, 20, 261–289.
Rahman, S., Fadrul, F., Yusrizal, Y., Marlyna, R., & Momin, M. M. (2022). Improving the Satisfaction and Loyalty of Online Shopping Customers Based on E-Commerce Innovation and E-Service Quality. Gadjah Mada International Journal of Business, 24(1), 56–81. https://doi.org/10.22146/gamaijb.58783
Respati, A. D., & Santoso, S. (2021). Pengaruh Pemahaman Kewirausahaan Dan Penerapan Teori Planned Behavior Terhadap Minat Berwirausaha. EKONIKA Jurnal Ekonomi Universitas Kadiri, 6(1), 16. https://doi.org/10.30737/ekonika.v6i1.905
Romney, M. B., & Steinbart, P. J. (2021). Accounting information systems. In Information Technology and Innovation Trends in Organizations - ItAIS: The Italian Association for Information Systems.
Scarborough, N. M., & Cornwall, J. R. (2019). Essentials of Entrepreneurship and Small Business Management, Global Edition. In I. Sinha & D. Luiz (Eds.), Pearson Education (9th editio). Typeset in Times LT Pro-Roman by Cenveo.
Schlaegel, C., & Koenig, M. (2014). Determinants of Entrepreneurial Intent: A Meta-Analytic Test and Integration of Competing Models. Entrepreneurship: Theory and Practice, 38(2), 291–332. https://doi.org/10.1111/etap.12087
Shi, J., Nyedu, D. S. K., Huang, L., & Lovia, B. S. (2022). Graduates’ Entrepreneurial Intention in a Developing Country: The Influence of Social Media and E-commerce Adoption (SMEA) and its Antecedents. Information Development. https://doi.org/10.1177/02666669211073457
Sori, Z. M. (2009). Accounting Information Systems (AIS) and Knowledge Management: A Case Study. American Journal of Scientific Research ISSN, 1450(4), 36–44. http://www.eurojournals.com/ajsr.htm
Wijatno, S. (2009). Pengantar Entrepreneurship. Grasindo.