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Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia

Research Article

Factors Influencing E-Commerce-Based AIS Adoption: A Case of Life Style and Perceptions

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  • @INPROCEEDINGS{10.4108/eai.4-9-2024.2353777,
        author={Nur Fitria and Budi Septiawan and Muhamad Ichsan Rauf},
        title={Factors Influencing E-Commerce-Based AIS Adoption: A Case of Life Style and Perceptions},
        proceedings={Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia},
        publisher={EAI},
        proceedings_a={ICEBE},
        year={2024},
        month={12},
        keywords={lifestyle influence perceived usefulness perceived risks e-commerce accounting information systems},
        doi={10.4108/eai.4-9-2024.2353777}
    }
    
  • Nur Fitria
    Budi Septiawan
    Muhamad Ichsan Rauf
    Year: 2024
    Factors Influencing E-Commerce-Based AIS Adoption: A Case of Life Style and Perceptions
    ICEBE
    EAI
    DOI: 10.4108/eai.4-9-2024.2353777
Nur Fitria1,*, Budi Septiawan1, Muhamad Ichsan Rauf1
  • 1: Universitas Pasundan
*Contact email: nfitria2711@gmail.com

Abstract

E-commerce-based accounting information systems are not widely utilized by MSMEs in Bandung City, largely due to limited digital literacy among these businesses. This study seeks to examine the influence of lifestyle, perceived usefulness, and perceived risk on the interest in adopting e-commerce-based accounting information systems. A descriptive and verification research method was employed, with primary data used for data collection. The study's population consists of MSMEs at the Bandung BUMN Creative House, with a sample size of 50 respondents selected through probability sampling using a saturated sampling technique. The statistical analysis includes validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The findings reveal that lifestyle contributes to 25.5% of the interest in using e-commerce-based accounting information systems, perceived usefulness accounts for 23.5%, and perceived risk influences 13.5%. Collectively, lifestyle, perceived usefulness, and perceived risk demonstrate a combined effect of 62.5% on the interest in adopting ecommerce-based accounting information systems.

Keywords
lifestyle influence perceived usefulness perceived risks e-commerce accounting information systems
Published
2024-12-27
Publisher
EAI
http://dx.doi.org/10.4108/eai.4-9-2024.2353777
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