Accounting Information Systems as a Strategic Driver of Entrepreneurial Decision-Making in Higher Education

Debi Setiawan; Willy Nofranita

Authors

Debi Setiawan Universitas Muhammadiyah Sumatera Barat Author
Willy Nofranita Universitas Muhammadiyah Sumatera Barat Author

Keywords:

E-Commerce, Accounting Information Systems, Decision-Making, Entrepreneurship, Accounting Students

Abstract

The development of digital technology has created various new opportunities in entrepreneurial activities, particularly through the utilization of E-Commerce and Accounting Information Systems. This study aims to analyze the influence of E-Commerce knowledge and the use of Accounting Information Systems on entrepreneurial decision-making among Accounting students at Muhammadiyah University of West Sumatra. The research employed a quantitative approach with an associative research design. Data were collected through questionnaires distributed to 50 students selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS software. The results indicate that E-Commerce knowledge does not have a significant effect on entrepreneurial decision-making. This finding suggests that students’ understanding of electronic commerce is not yet sufficiently strong to encourage actual business decision-making. In contrast, the use of Accounting Information Systems significantly influences entrepreneurial decision-making, as the ability to manage and utilize financial information helps students evaluate business opportunities and reduce uncertainty in the decision-making process. Simultaneously, E-Commerce knowledge and the use of Accounting Information Systems have a significant effect on entrepreneurial decision-making, with a significance value of 0.003 and a coefficient of determination of 21.5%. This study highlights that entrepreneurship development among students in the digital era should be supported by strengthening technological competencies and financial information management skills to improve the quality of business decision-making.

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