Pengaruh E-Commerce, Budaya Organisasi, Penggunaan Sistem Informasi Akuntansi Dan Literasi Keuangan Terhadap Kinerja UMKM di Kota Magelang


Mail Savera Wahyuni(1*)
Mail Wawan Sadtyo Nugroho(2)
Mail Anissa Hakim Purwantini(3)
Mail Siti Noor Khikmah(4)

(1) Universitas Muhammadiyah Magelang, Indonesia
(2) Universitas Muhammadiyah Magelang, Indonesia
(3) Universitas Muhammadiyah Magelang, Indonesia
(4) Universitas Muhammadiyah Magelang, Indonesia
(*) Corresponding Author
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 The performance of MSMEs is considered to be one of the benchmarks in achieving company goals. Improved performance will bring progress for a business to be able to survive in competition and not go bankrupt. This study aims to empirically test and analyze the Effect of E-commerce. Organizational Culture, Use of Accounting Information Systems and Finansial Literacy on MSME Performance. This study used a sample of MSMEs in Magelang City. The number of samples in this study was 129 respondents. Sample selection using purposive sampling method. Hypothesis testing in this study using mulyiple linear regression. From the overall data, i tis found that e-commerce, organizational culture, use of accounting information system, and finansial literacy simultancously affect the performance of MSMEs by 43,60%. The results of this study indicate that e-commerce and finansial literacy have a postivite effect on MSME performance, while organizational cultur and accounting information system have  effect on effect on MSME performace.


Keywords: e-commerce; organizational culture; use of information systems accounting; finansial literacy; and MSME performance.

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