Dinamika Minat Berwirausaha; Analisis Pengaruh E-Commerce, Ekspektasi Laba, dan Pemahaman Sistem Informasi Akuntansi pada Mahasiswa Akuntansi

Authors

  • Elfiitri Santi Politeknik Negeri Padang
  • Endrawati Politeknik Negeri Padang

Keywords:

Interest in Entrepreneurship, Use of E-Commerce, Profit Expectations, Understanding of Accounting Information Systems

Abstract

Entrepreneurial interest is driven by the use of e-commerce, expectations of profits to be received in entrepreneurship, and an understanding of accounting information systems. This study aims to analyse the effect of the use of e-commerce, profit expectations, and understanding of accounting information systems on the entrepreneurial interest of students majoring in accounting at the Politeknik Negeri Padang. TAM and TPB are the theories used in this study. Samples were obtained using a purposive sampling technique, so a sample of 203 respondents was obtained. Data was obtained using a questionnaire distributed to respondents, and the filling was accompanied by researchers. The analysis technique used is multiple linear regression with Stata 14 programme tools. The results show that the use of e-commerce and profit expectations have a positive and significant influence on students' interest in entrepreneurship. Students' interest in entrepreneurship is driven by the use of e-commerce and the expectation of profits to be obtained through entrepreneurship. However, the understanding of accounting information systems does not have an insignificant effect on the interest in entrepreneurship.

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

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

Amofah, K., Saladrigues, R., & Akwaa-Sekyi, E. K. (2020). Entrepreneurial intentions among MBA students. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1832401

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

Arora, S., & Sahney, S. (2018). Antecedents to Consumer ’ s Showrooming Behavior : An Integrated TAM-TPB Framework. Journal of Consumer Marketing, 35(4), 438–450. https://doi.org/https://doi.org/10.1108/JCM-07-2016-1885

Bergner, S., Auburger, J., & Paleczek, D. (2021). The why and the how: A nexus on how opportunity, risk and personality affect entrepreneurial intention. Journal of Small Business Management. https://doi.org/10.1080/00472778.2021.1934849

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

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

Fayad, R., & Paper, D. (2015). The Technology Acceptance Model E-Commerce Extension: A Conceptual Framework. Procedia Economics and Finance, 26(961), 1000–1006. https://doi.org/10.1016/s2212-5671(15)00922-3

Gultom, E. (2021). Pengaruh E-Commerce, Pengetahuan Kewirausahaan dan Lingkungan Keluarga Terhadap Minat Berwirausaha Mahasiswa (Studi Pada Mahasiswa Program S1 Manajemen Sekolah Tinggi Ilmu Ekonomi Riau Pekanbaru). Journal of Business and Economics Research (JBE), 2(2), 40–46.

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

Lederer, A. L., Maupin, D. J., Sena, M. P., & Zhuang, Y. (2000). The Technology Acceptance Model and The World Wide Web. Decision Support Systems, 29(3), 269–282. https://doi.org/10.1016/S0167-9236(00)00076-2

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

Marangunić, N., & Granić, A. (2014). Technology acceptance model: a literature review from 1986 to 2013. Universal Access in the Information Society, 14(1), 81–95. https://doi.org/10.1007/s10209-014-0348-1

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

Mardikaningsih, R., & Putra, A. R. (2021). Minat Berwirausaha Mahasiswa Ditinjau dari Konsep Diri. Ideas: Jurnal Pendidikan, Sosial, Dan Budaya, 14(1), 1–13. https://doi.org/10.32884/ideas.v7i3.423

Mattila, A. S., & Wirtz, J. (2006). Arousal expectations and service evaluations. International Journal of Service Industry Management, 17(3), 229–244. https://doi.org/10.1108/09564230610667087

Maulita, M., Adham, M., & Azizah, A. (2019). Analisis Pengaruh Beban Usaha dan Pendapatan Usaha TerhadapLaba Perusahaan PAda PT Arpeni Pratama Ocean Line Tbk. Sebatik, 23(2), 330–336. https://doi.org/10.46984/sebatik.v23i2.778

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

Nissen, A., & Krampe, C. (2021). Why he buys it and she doesn’t – Exploring self-reported and neural gender differences in the perception of eCommerce websites. Computers in Human Behavior, 121(March), 106809. https://doi.org/10.1016/j.chb.2021.106809

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.

Ostapenko, N. (2017). Do informal institutions affect entrepreneurial intentions? Journal of Small Business and Enterprise Development, 24(3), 446–467. https://doi.org/10.1108/JSBED-12-2016-0192

Pancawati, N. (2021). Analisis Persepsi Kemanfaatan Penggunaan Google Classroom Pada Pembelajaran Akuntansi. Cetta: Jurnal Ilmu Pendidikan, 4(2). http://jayapanguspress.penerbit.org/index.php/cetta/article/view/1286

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. In E-Jurnal Akuntansi Universitas Udayana (Vol. 2017, Issue 1, pp. 261–289). https://ojs.unud.ac.id/index.php/Akuntansi/article/download/29797/19347

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.

Sari, E. R. L., & Pravitasari, D. (2022). Pengaruh Persepsi E - Commerce , Modal Usaha , dan Penggunaan Sistem Informasi Akuntansi Terhadap Keputusan Berwirausaha di Pandemi Covid - 19. 6, 2953–2964.

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

Teten Masduki. (2022). Kemenko PMK Bentuk Komite Pengembangan Kewirausahaan Nasional. In YouTube. Seputar iNews. https://youtu.be/23-SZw1foL8

Thompson, E. R. (2009). Individual Entrepreneurial Intent: Construct Clarification and Development of an Internationally Reliable Metric. Entrepreneurship: Theory and Practice, 33(3), 669–695. https://doi.org/10.1111/j.1540-6520.2009.00321.x

Trihudiyatmanto, M. (2019). Membangun Minat Berwirausaha Mahasiswa Dengan Pengaruh Faktor E-Commerce, Pengetahuan Kewirausahaan dan Gender. Jurnal Penelitian Dan Pengabdian Kepada Masyarakat UNSIQ, 6(2), 93–103. https://doi.org/10.32699/ppkm.v6i2.678

Venkatesh, V. (2000). Determinants of perceived ease of use : integrating control , intrinsic motivation , acceptance model. Information Systems Research, 11(3), 319–340.

Wijatno, S. (2009). Pengantar Entrepreneurship. Grasindo.

Wildani, F. A., & Suwandi. (2022). Pengambilan Keputusan Untuk Berwirausaha Dengan Pengaruh Faktor E-Commerce, Sistem Informasi Akuntansi dan Self Efficacy. Https://Medium.Com/, 3(September), 1–13. https://medium.com/@arifwicaksanaa/pengertian-use-case-a7e576e1b6bf

Wilson, N., Keni, K., & Tan, P. H. P. (2019). The effect of website design quality and service quality on repurchase intention in the E-commerce industry: A cross-continental analysis. Gadjah Mada International Journal of Business, 21(2), 187–222. https://doi.org/10.22146/gamaijb.33665

Yadewani, D., & Wijaya, R. (2017). Pengaruh e-Commerce Terhadap Minat Berwirausaha. Jurnal RESTI (Rekayasa Sistem Dan Teknologi Informasi), 1(1), 64–69. https://doi.org/10.29207/resti.v1i1.6

Yeni, R. I. (2021). Pengaruh E-commerce dan Penggunaan Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan Berwirausaha. Jurnal Akuntansi, 3(2), 664–675

Downloads

Published

2024-06-04

How to Cite

Santi, E., & Endrawati, E. (2024). Dinamika Minat Berwirausaha; Analisis Pengaruh E-Commerce, Ekspektasi Laba, dan Pemahaman Sistem Informasi Akuntansi pada Mahasiswa Akuntansi. Simposium Nasional Akuntansi Vokasi (SNAV) XII, 12(1), 297–312. Retrieved from https://ocs.polije.ac.id/index.php/psnav/article/view/28

Similar Articles

1 2 3 > >> 

You may also start an advanced similarity search for this article.