PENGARUH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PENGAMBILAN KEPUTUSAN DALAM BERWIRAUSAHA DI SANGGAM MART KABUPATEN BALANGAN

This study aims to determine the effect of e-commerce and the usage of accounting information systems on decision making in entrepreneurship at Sanggam Mart Balangan Regency. The population in this study is the manager and all employees of Sanggam Mart in Balangan Regency. The sample are managers and all staff / employees of Sanggam Mart Balangan who are willing to provide the information needed by researchers. The sampling technique is purposive sampling technique, the selected sample is 79 respondents. Data was collected using a questionnaire method. Data analysis method used is multiple regression analysis. The test data used is the simultaneous hypothesis test (f), the coefficient of determination (R2), and the partial hypothesis test (t). The results showed that simultaneous independent variables significantly influence the dependent variable. Based on the results of the coefficient of determination test, the adjusted R value was 23.7% while the remaining 76.3% was influenced by other variables not included in this study. Based on the results of partial tests of e-commerce variables and the usage of accounting information system has a positive effect on decision making in entrepreneurship. Keywords: e-commerce, accounting information systems, decision making, entrepreneurship