Effect of Accounting Information System and E-Commerce on Profitability at SME Center Jombang
Keywords:
Accounting Information System; E-Commerce; Profitability; SMEs; Culinary SectorAbstract
The rapid development of digital technology has encouraged micro, small, and medium enterprises (SMEs) to adopt Accounting Information Systems (AIS) and E-Commerce to improve business performance, particularly profitability. This study aims to examine the effect of Accounting Information System implementation and E-Commerce adoption on perceived profitability of culinary SMEs located at the Ahmad Dahlan SME Center, Jombang Regency. The research employs a quantitative approach, with primary data collected through questionnaires distributed to 56 SME owners selected using purposive sampling. Data analysis was conducted using descriptive statistics and multiple linear regression, supported by classical assumption tests. The empirical results indicate that Accounting Information Systems have a positive and significant effect on perceived profitability (? = 0.377, t = 3.371, p < 0.05). Similarly, E-Commerce adoption shows a positive and significant influence on perceived profitability (? = 0.422, t = 3.771, p < 0.05). The simultaneous test further confirms that AIS and E-Commerce jointly have a significant effect on perceived profitability (F = 22.224, Sig. = 0.000). The coefficient of determination (R²) reveals that the two independent variables explain 43.6% of the variation in perceived profitability, while the remaining variance is influenced by other factors not examined in this study. These findings emphasize the strategic role of AIS implementation and E-Commerce utilization in improving the profitability of culinary SMEs.
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