The Influence of E-Commerce, Self-Efficacy, and Accounting Information Systems on Entrepreneurship in the Cibungbulang Region

Authors

  • Derby Darmawan Universitas Ibn Khaldun Bogor
  • Muhamad Nur Rizqi Universitas Ibn Khaldun Bogor
  • Angga Prasetia Universitas Ibn Khaldun Bogor

DOI:

https://doi.org/10.32832/neraca.v21i2.24254

Keywords:

E-Commerce, Self-Efficacy, Accounting Information System, Entrepreunership

Abstract

This study aims to examine the influence of e-commerce, self-efficacy, and accounting information systems on entrepreneurship among micro, small, and medium enterprises (MSMEs) in the Cibungbulang area, both partially and simultaneously. A quantitative approach with a survey method was employed. Data were collected through questionnaires distributed to 99 MSME entrepreneurs, selected using the Slovin sampling technique. The data were analyzed using multiple linear regression analysis with SPSS version 27. The findings reveal that e-commerce (t = 2.530, p = 0.013), self-efficacy (t = 4.624, p < 0.001), and accounting information systems (t = 6.089, p < 0.001) each have a positive and significant effect on entrepreneurship. Furthermore, the simultaneous test demonstrates that the three independent variables jointly have a significant effect on entrepreneurship (F = 126.795, p < 0.001), with the regression model explaining 79.4% of the variance in entrepreneurship (Adjusted R² = 0.794). These findings suggest that strengthening digital technology adoption, enhancing entrepreneurs' self-efficacy, and improving the implementation of accounting information systems can significantly foster entrepreneurship and support the sustainable development and competitiveness of MSMEs in the Cibungbulang area.

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Published

2026-08-11

How to Cite

Darmawan, D., Rizqi, M. N., & Prasetia, A. (2026). The Influence of E-Commerce, Self-Efficacy, and Accounting Information Systems on Entrepreneurship in the Cibungbulang Region. Neraca Keuangan : Jurnal Ilmiah Akuntansi Dan Keuangan, 21(2), 252–265. https://doi.org/10.32832/neraca.v21i2.24254