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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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