Pengaruh Sistem Informasi Akuntansi Dan E-Commerce Terhadap Kinerja Keuangan Perusahaan (Profit Margin)

Study Kasus Pada Usaha Mikro Kecil dan Menengah (UMKM) Sektor Perdagangan dan Restauran Di Kabupaten Lumajang)

  • Rinda Sofiyanti STIE Widya Gama Lumajang
  • M. Wimbo Wiyono STIE Widya Gama Lumajang
  • Muhaimin Dimyati STIE Widya Gama Lumajang

Abstract

This study aims to examine the Accounting Information System (AIS) and e-commerce on the company's financial performance (Profit Margin) in Micro, Small and Medium Enterprises (MSMEs) in the trade and restaurant sector in Lumajang Regency. The method used is descriptive quantitative method. The sampling technique used Accidental Sampling and obtained a sample of 40 SMEs. Analysis of the data used in this study is multiple linear regression analysis. The results show that the R Square value of 18.8 percent means that the variation in the company's financial performance in the trade and restaurant sector MSMEs in Lumajang district is influenced by variations in SIA and e-commerce, while the remaining 82 percent is explained by other variables outside the model used in the study. this. The t-test shows that the accounting information system variable has a significant effect on the company's financial performance seen from the sig value of 0.007 which is smaller than the predetermined Alpha (0.05) and the sig value of the e-commerce variable of 0.899 which is greater than the predetermined Alpha value. concluded that e-commerce has no significant effect on the company's financial performance The results of the study prove that to build a company's financial performance, an accounting information system is needed. Thus, MSMEs need to consider using an accounting information system in running their business. The use of e-commerce is also important in product marketing so as to be able to expand marketing.

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Published
2021-09-20