E-commerce Impact on Accounting Efficiency in MSMEs

Menda Winarti Br Tumanggor, Windi Pasaribu, Septina Joe Sephine Gulo, Tafaogo Laia, Nurhayanti Lombu and Dwi Fany Fransiska Dewi Butar Butar
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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

Global Insights in Management and Economic Research, 2025, vol. 1, issue 02, 38-43

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

Keywords: e-commerce; accounting system efficiency; msmes; digital transformation; digital literacy; organizational readiness (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eof:igimer:v:1:y:2025:i:02:id:15

DOI: 10.53905/Gimer.v1i02.7

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