Debi, Setiawan and Willy, Nofranita and Fitri, Yulianis (2026) Accounting Information Systems as a Strategic Driver of Entrepreneurial Decision-Making in Higher Education. Journal of Emerging Economics and Business, 2 (1). 01-16. ISSN 3124-9140
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Abstract
The development of digital technology has created various new opportunities in entrepreneurial activities, particularly through the utilization of E-Commerce and Accounting Information Systems. This study aims to analyze the influence of E-Commerce knowledge and the use of Accounting Information Systems on entrepreneurial decision-making among Accounting students at Muhammadiyah University of West Sumatra. The research employed a quantitative approach with an associative research design. Data were collected through questionnaires distributed to 50 students selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS software. The results indicate that E-Commerce knowledge does not have a significant effect on entrepreneurial decision-making. This finding suggests that students’ understanding of electronic commerce is not yet sufficiently strong to encourage actual business decision-making. In contrast, the use of Accounting Information Systems significantly influences entrepreneurial decision-making, as the ability to manage and utilize financial information helps students evaluate business opportunities and reduce uncertainty in the decision-making process. Simultaneously, E-Commerce knowledge and the use of Accounting Information Systems have a significant effect on entrepreneurial decision-making, with a significance value of 0.003 and a coefficient of determination of 21.5%. This study highlights that entrepreneurship development among students in the digital era should be supported by strengthening technological competencies and financial information management skills to improve the quality of business decision-making.
| Item Type: | Article |
|---|---|
| Subjects: | Q Science > Akuntansi H Social Sciences > Fakultas Ekonomi > Akuntansi Universitas Muhammadiyah Sumatera Barat > Fakultas Ekonomi > Akuntansi |
| Divisions: | Library of Congress Subject Areas > Q Science > Akuntansi Library of Congress Subject Areas > H Social Sciences > Fakultas Ekonomi > Akuntansi Fakultas Ekonomi > Akuntansi |
| Depositing User: | Unnamed user with email repo@umsb.ac.id |
| Date Deposited: | 27 Aug 2026 08:42 |
| Last Modified: | 27 Aug 2026 08:42 |
| URI: | http://eprints.umsb.ac.id/id/eprint/4293 |
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