Accounting Information Systems, Mobile Applications, E-Commerce, and P2 P Lending as Factors that Influence Accounting Students' Interest in Entrepreneurship

Dewi Sartika, Bakti Setyadi and Rio Rinaldo
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Dewi Sartika: Universitas Bina Darma, Accounting Study Program, Faculty of Social Humanities
Bakti Setyadi: Universitas Bina Darma, Accounting Study Program, Faculty of Social Humanities
Rio Rinaldo: Universitas Bina Darma, Accounting Study Program, Faculty of Social Humanities

A chapter in Proceedings of the 2nd International Conference on Management and Business (ICOMB 2023), 2024, pp 3-12 from Springer

Abstract: Abstract Objectives – The purpose of this study is to examine how accounting students’ interest in entrepreneurship is influenced by P2P lending, mobile applications, e-commerce, and accounting information systems. The Technology Acceptance Model (TAM) hypothesis is applied in this study. Methodology – The objects and samples used were 113 students majoring in accounting from Bina Darma University, while this type of research was descriptive quantitative with data collection techniques using questionnaires. The data analysis technique uses the Structure Equation Model (SEM)- Partial Least Square (PLS) with the help of the SmartPLS 3.0 tool. Finding – The test results prove that all variables consisting of Accounting Information Systems, Mobile Applications, E-commerce and P2P Lending have a positive and significant effect on increasing the interest of students majoring in accounting for entrepreneurship. Conclusion – It can be concluded that accounting information systems, mobile applications, e-commerce and P2P Lending can be utilized optimally to increase interest in entrepreneurship for accounting students, so the benefits of accounting information systems in processing data into information, the development of mobile application technology, with the existence of e-commerce which makes it easier for entrepreneurs and the use of P2P Lending in reducing difficulties in capital for entrepreneurship in supporting the development of a business can increase accounting students’ interest in entrepreneurship.

Keywords: Mobile Application Technology; E-commerce; P2P Lending; Entrepreneurship Interest in Entrepreneurship (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-402-0_2

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