Pengaruh Sistem Informasi Akuntansi dan Kesiapan Modal Usaha Terhadap Kinerja Umkm dengan Penggunaan Teknologi E-Commerce Sebagai Variabel Moderasi
Abstract
E-commerce allows MSMEs to reach global markets, not just local or regional areas. With online platforms, MSMEs can sell their products or services to consumers in various parts of the world, opening up market opportunities that were previously difficult to reach by switching to an e-commerce platform, MSMEs can reduce costs typically associated with opening a physical store, such as rent, utilities, and labor. Accounting information systems help MSMEs in producing more accurate and timely financial reports. Clear and accurate reports are essential for making the right decisions, both for internal management and for the benefit of external parties such as investors, creditors, and tax authorities. Sufficient capital also allows MSMEs to cover daily operational costs such as purchasing raw materials, paying employee salaries, production costs, and other operational costs. Without sufficient capital, MSMEs may have difficulty in carrying out normal business activities, which can disrupt smooth operations and cause stagnation. This research to investigate the impact of accounting information and business capital readiness on MSMEs, with e-commerce technology serving as a moderator. Micro, Small, and Medium Enterprises (MSMEs) are crucial to the economy, particularly in generating employment and alleviating poverty. However, despite their substantial potential, MSMEs often encounter difficulties in accessing funding, managing finances, and adopting technology the can aid in business growth. This study focuses on MSMEs in Malang city, with a sample of 100 respondents selected based on specific criteria. A purposive sampling technique and quantitative approach were applied in this research. Primary data was collected directly from the respondents. The findings of the study reveal that accounting information system positively and significantly influence MSMEs performance, business capital readiness has a significantly negative impact on MSMEs performance, e-commerce technology negatively affects MSMEs performance, and e-commerce technology strengthens the performance of MSMEs.
Keywords: Accounting information system, business capital readiness, MSME performance, e-commerce technology
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