Article Sidebar

Download
Download Article

Main Article Content

Abstract

This study aims to analyze the influence of accounting digitalization and e-commerce on increasing the income of Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. This research is motivated by the still low implementation of digital-based financial management and limited marketing reach that affect the increase in MSME income. The study used a quantitative approach with a survey method of 107 MSMEs selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS version 22, after first conducting instrument validity and reliability tests. The results of the study indicate that accounting digitalization and e-commerce, both partially and simultaneously, have a positive and significant effect on increasing the income of MSME entrepreneurs in Palopo City. The e-commerce variable has a more dominant influence than accounting digitalization, while the research model is able to explain 69.8% of the variation in MSME income increase, with the remainder influenced by other factors outside the research model. The research findings indicate that the implementation of accounting digitalization and e-commerce is an effective strategy in improving financial management efficiency, expanding market reach, and increasing income and sustainability of MSME businesses in the digital era.

Keywords

Accounting Digitalization E-Commerce Revenue Increase MSMEs

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite
Azizah, N., & Pratiwi, I. (2026). Influence Digitalization Accounting and E-Commerce Against Improvement Income MSME Entrepreneurship in Palopo City. Golden Ratio of Mapping Idea and Literature Format, 6(3), 2289–2301. https://doi.org/10.52970/grmilf.v6i3.2394
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Asiyah, S., Rose, K., & Islam, U. (2022). Digitalization of Marketing Through Social Media Marketing for MSMEs to Increase Income. Journal of Community Service .
  2. Asrida, PD, Saputra, IGA, & Wibawa, KNC (2025). Digital Transformation of MSMEs: Analysis of the Influence of E-Commerce Utilization on MSME Performance in the Culinary Sector of Tabanan Regency. Journal of Research of Accounting (JARAC) , 6 (2), 141–151.
  3. Ayem, S., Putri, FK, Jannah, SN, Hernindya, NR, Yasinta, M., & Putri, S. (2024). The Effect of E-Commerce Implementation on MSME Revenue: A Systematic Literature Review. Journal of Accounting Education , 7 , 35–43.
  4. Basoir, M., & Marsum. (2025). Journal of Applied Finance and Management Journal of Applied Finance and Management , 6 (2), 341–354.
  5. Dasi, WD, Husnah, H., Nofal, M., & Samudra, S. (2025). Implementation of Digital Finance for SME: Case Study of Digital-Based Business Incubator Program and Adoption Challenges in Palu City, Indonesia. Golden Ratio of Finance Management , 5 , 198–207.
  6. Davis, F. (nd). Technology Acceptance Model .
  7. Haholongan, R., Nur, S., Antaty, I., Yan, SK, Priskayla, J., Zahra, JA, Dasura, A., & Pratama, RA (2024). The Influence of E-Commerce on Income Increase in MSMEs in Pulogadung. Journal of Social Science Research , 4 , 6073–6082.
  8. Hair, J.F., Risher, J.J., Sarstedt, M., & Ringle, C.M. (2019). When to use and how to report the results of PLS-SEM. European Business Review , 31 (1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
  9. Herlina, H., Ningrum, ME, Priadi, MD, & Sofyan, A. (2025). Analysis of the Influence of E-Commerce on the Economic Growth of MSMEs: A Literature Review Putri et al., 2025). E-commerce provides convenience for MSMEs. Indonesian Journal of Economic and Business (IJEB) , 3 (2), 44–52.
  10. Ilham, W., & Dewi, MK (2025). The Impact of Digitalization and E-Commerce on Microeconomic Growth. Raflesia Scientific Journal of Accounting , 11 , 2019–2020.
  11. Iqram, Sahrir, RDA (2025). The Role of Financial Literacy, Locus of Control, and Financial Technology in Encouraging Financial Inclusion of MSMEs. Journal of Accounting, Economics, and Business Management , 5 (2), 660–673. https://doi.org/https://doi.org/10.55606/jaemb.v5i2.6735
  12. Mauboussin, Michael J., Callahan, D. (2015). Total Addressable Market Methods to Estimate a Company's Potential Sales . 1–42.
  13. Mayasari, M., & Nurainun, N. (2024). Implementation of Accounting Digitalization on the Profitability of Batik Aksara Incung Sungai Penuh MSMEs. JOURNAL OF ACCOUNTING AND FINANCE, UNIVERSITY OF JAMBI , 8 (4), 293–303. https://doi.org/10.22437/jaku.v8i4.38147
  14. Nalvia. (2025). The Effect of Entrepreneurship Training and Social Media Integration on Increasing MSME Income in Palopo City .
  15. Rahmawati, M., Pratiwi, SR, Wahyuni, R., & Asas, I. (2024). Digitally Capable MSMEs through E-Commerce Implementation: An Empirical Study in Tarakan City . 10 (2), 318–331.
  16. Rivanda, FP, Indriyani, R., Sari, F., & Cirebon, UM (2025). Optimization of accounting information systems, e-commerce, and digital payments in driving the performance of culinary MSMEs in Cirebon City. Scientific Journal of Management Economics Scientific Journal of Multi Science , Vol. 16 N , 71–86.
  17. Sahrul, EA, & Nuringsih, K. (2023). The Role of E-Commerce, Social Media, and Digital Transformation in Improving MSME Business Performance. Journal of Economics and Business Studies , 7 (2), 286–299.
  18. Setiawan, Y. (2023). Digitalization of MSMEs through e-commerce as an increase in national income. USNI Management Journal , 7 (2).
  19. Sitriani, A., Zainuddin, F., Muslimin, M., & Risendy, R. (2025). The Influence of Financial Literacy and Financial Digitalization on the Profitability: Study on Micro and Small Enterprises Business Incubator in Palu City, Indonesia. Golden Ratio of Financial Management , 5 , 228–238.
  20. Trulline, P. (2021). Marketing of MSME products through social media and e-commerce. Journal of Communication Management , 5 (2), 259–279.
  21. Wahyudi, A., & Imanda, CA (2025). Strategy for Improving MSME Financial Performance through Accounting Digitalization. Scientific Journal of Economics and Management , 3 (3), 36–39.