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E-commerce Impact on Accounting Efficiency in MSMEs

Author

Listed:
  • Menda Winarti Br Tumanggor

    (STIE IBMI Medan)

  • Windi Pasaribu

    (STIE IBMI Medan)

  • Septina Joe Sephine gulo

    (STIE IBMI Medan)

  • Tafaogo Laia

    (STIE IBMI Medan)

  • Nurhayanti lombu

    (STIE IBMI Medan)

  • Dwi Fany Fransiska Dewi Butar Butar

    (STIE IBMI Medan)

Abstract

Purpose of the study: This study aims to comprehensively analyze the impact of e-commerce adoption on the efficiency of accounting systems among MSMEs in Medan Kota District, Indonesia, and to identify key factors mediating this relationship. Materials and methods: Employing a quantitative research design, data were collected from 120 MSMEs using stratified random sampling. Structured questionnaires and adapted Motor Competency Assessment tools were utilized to measure e-commerce adoption and accounting system efficiency. Statistical analyses included descriptive statistics, Pearson correlation, and path regression analysis to determine the strength and direction of relationships. Results: The results reveal a significant positive correlation (r = 0.62, p

Suggested Citation

  • Menda Winarti Br Tumanggor & Windi Pasaribu & Septina Joe Sephine gulo & Tafaogo Laia & Nurhayanti lombu & Dwi Fany Fransiska Dewi Butar Butar, 2025. "E-commerce Impact on Accounting Efficiency in MSMEs," Global Insights in Management and Economic Research, INSPIRETECH GLOBAL INSIGHT, vol. 1(02), pages 38-43, May.
    • Handle: RePEc:eof:igimer:v:1:y:2025:i:02:id:15
    DOI: 10.53905/Gimer.v1i02.7
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    References listed on IDEAS

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    1. repec:osf:osfxxx:258gj_v1 is not listed on IDEAS
    2. Harsa Arif, 2025. "The Impact of Workload on Employee Performance at PT. Arista Auto Prima Pekanbaru," Global Insights in Management and Economic Research, INSPIRETECH GLOBAL INSIGHT, vol. 1(01), pages 01-05, February.
    3. Ehsan Ali Alqararah & Maha Shehadeh & Hadeel Yaseen, 2025. "The Role of Digital Transformation Capabilities in Improving Banking Performance in Jordanian Commercial Banks," JRFM, MDPI, vol. 18(4), pages 1-22, April.
    4. Putra, Dika Anggara, 2021. "The use of digitalization for micro, small and medium enterprises," OSF Preprints 258gj, Center for Open Science.
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