The Influence of Business Capital, Accounting Knowledge, and E-Commerce Use on the Sustainability of MSMEs in Bantul Regency
DOI:
https://doi.org/10.61132/epaperbisnis.v2i4.634Keywords:
Accounting Knowledge, Bantul, Business Capital, E-Commerce, MSMEs SustainabilityAbstract
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, especially in Bantul Regency, where they significantly contribute to the Gross Regional Product(GRDP) and job creation. Despite a rise in MSMEs numbers from 2021 to 2024, their long-term viability is hindered by issues like insufficient funding, inadequate accounting skills, and underutilization of e-commerce platforms. This research investigates how businesses, accounting knowledge, and e-commerce adoption impact MSME sustainability in Bantul Regency. Employing a quantitative method, it collected primary data via questionnaires from 100 MSME operators selected through purposive sampling. Analysis involved multiple linear regression. Findings indicated that business capital had no significant influence on sustainability, while accounting knowledge and e-commerce use positively and significantly boosted it. The R2 value of 29% show that these factors collectively explain 29% of MSME sustainability variance, with the remaining 71% attributed to external variables. The study highlights the need to enchane accounting education and digital tools to boost MSME competitiveness and resilience.
Downloads
References
Amanda, T. A., & Rialdy, N. (2024). Faktor-faktor yang mempengaruhi implementasi standar akuntansi keuangan untuk entitas mikro, kecil, dan menengah serta dampaknya terhadap keberlanjutan usaha pada UMKM Kota Dumai. MEA: Jurnal Manajemen, Ekonomi, dan Akuntansi, 8(1), 1812–1829. https://doi.org/10.31955/mea.v8i1.3916
Ami, P. N. F., & Hadyarti, V. (2024). The influence of financial capital, financial goal setting, and financial anxiety on the sustainability of UMKM in Sampang District, Madura Island. Jurnal Costing, 7(6), 221–234. https://doi.org/10.31539/costing.v7i6.13069
Amornkitvikai, Y., Tham, S. Y., Harvie, C., & Buachoom, W. W. (2022). Barriers and factors affecting the e-commerce sustainability of Thai micro-, small-, and medium-sized enterprises (MSMEs). Sustainability, 14(14), 8476. https://doi.org/10.3390/su14148476
Anggriyani, T., & Nugraeni. (2024). Analisis faktor-faktor yang mempengaruhi kualitas laporan keuangan. International Journal of Accounting, Auditing and Finance, 13(4), 1110–1114. https://doi.org/10.31961/ijaaf.v4i1.14568
Aulia, Y. R., & Rizki, N. (2025). Menuju UMKM berkelanjutan: Integrasi digitalisasi akuntansi, kompetensi SDM, dan pengelolaan keuangan. Jurnal Akuntansi dan Keuangan, 6(2), 417–431.
Ayem, S., & Hernindya, N. R. (2025). Faktor-faktor yang mempengaruhi keberlangsungan usaha UMKM. Jurnal Pendidikan Ekonomi, 13(2), 82–90. https://doi.org/10.26740/jupe.v13n2.p81-90
Ayu, G., Laksmi, L., & Rustariyuni, S. D. (2024). Analysis of the effect of QRIS usage, e-commerce, and capital on MSMEs income in Tabanan Regency. Epaper Bisnis: International Journal of Entrepreneurship and Management.
Azzahra, C. I., Darmayanti, E. F., & Suyanto. (2022). Produk dan kebijakan pemerintah terhadap keberlanjutan bisnis UMKM (Studi pada UMKM bidang perdagangan di Kelurahan Iringmulyo Kota Metro). Jurnal Akuntansi, 2(1), 104–112. https://doi.org/10.24127/akuntansi.v2i1.903
Damiyana, D., Maulina, E., Muftiadi, A., Auliana, L., & Kurniadi, K. (2024). The influence of innovation, knowledge management, and e-commerce adoption on MSME performance and its impact on MSMEs sustainability. Journal of Innovation and Product Development, 8(11), 1–30. https://doi.org/10.24294/jipd.v8i11.7994
Febriana, R. S., Sh, A. M. R., & Utami, C. K. (2025). Pengaruh modal usaha, pemahaman akuntansi, dan fintech payment gateway terhadap keberlanjutan UMKM di Kecamatan Majalaya. J-SIME, 2(1). https://doi.org/10.71417/j-sime.v2i1.1067
Ferli, O. (2023). Financial literacy for better access to finance, financial risk attitude, and sustainability of MSMEs in Indonesia. Jurnal Manajemen Universitas Ibn Khaldun Bogor, 14(1), 111–122. https://doi.org/10.32832/jm-uika.v14i1.9792
Hasibuhan, R. R., Suliyanto, & Novandari, W. (2025). How e-commerce and digital marketing adoption affect marketing performance with dynamic marketing capabilities as a moderator on batik sustainability. JISEM, 10, 165–172. https://doi.org/10.52783/jisem.v10i39s.7136
Maya, S., & Husda, A. P. (2024). Pengaruh e-commerce, pengetahuan akuntansi, dan sistem informasi akuntansi terhadap kinerja UMKM. Ekonomi Bisnis, 12, 1178–1193. https://doi.org/10.32877/eb.v6i3.1101
Paraswati, D. A., & Aisa, N. N. (2025). Pengaruh pengetahuan akuntansi, literasi keuangan, pengelolaan keuangan, dan modal pinjaman terhadap kinerja UMKM di Rejowinangun. Neraca, 9(1), 32–48. https://doi.org/10.31851/neraca.v9i1.18385
Pariska, V., Dewi, I. K., Kartika, A., & Yulaeli, T. (2024). Jurnal Manajemen, Akuntansi dan Logistik, 2(2), 1183–1197.
Pratiwi, Y. I., & Setiyono, T. A. (2024). Pengaruh kapabilitas inovasi, modal usaha, diversifikasi produk, dan pemahaman akuntansi terhadap keberlanjutan bisnis UMKM bidang kuliner di Kota Semarang. Jurnal Ilmu Akuntansi, 2(2), 151–162. https://doi.org/10.36733/jia.v2i2.10161
Putri, N. M., & Suryaningrum, D. H. (2025). The importance of e-commerce, financial technology, and financial performance for MSMEs business sustainability. E-KOMBIS, 13(2), 1225–1238. https://doi.org/10.37676/ekombis.v13i2.7012
Putri, N. M., Erlina, R., & Husna, N. (2024). Examining the role of information technology, creativity, and business capital in supporting MSMEs sustainability in Bandar Lampung’s fashion industry.
Rusanto, P., & Ompusunggu, H. (2025). Analisis pengaruh ketersediaan pembiayaan, pengetahuan akuntansi, dan digitalisasi terhadap kinerja UMKM di Kota Batam. Scientia Journal, 7(2), 79–93. https://doi.org/10.33884/scientiajournal.v7i2.9542
Rusminah, S., Hamzah, M. I., & Rohmah, A. M. (2025). Pengaruh digital marketing, inovasi produk, dan modal usaha terhadap keberlanjutan UMKM. Jurnal Manajemen, 2(1), 31–40.
Saputra, D. H., & Mulya, H. (2022). Analysis of the effect of business capital, e-commerce, and education level on MSMEs revenues. International Journal of Economics and Management Studies, 8(9), 1296–1300.
Susanti, N., Yusriwarti, Y., & Hapsari, S. U. (2024). Pengaruh penggunaan informasi akuntansi manajemen, pengetahuan akuntansi, dan kepribadian kewirausaha terhadap kinerja UMKM di Tembilahan. Jurnal Akuntansi Keuangan, 11(2), 130–140. https://doi.org/10.32520/jak.v11i2.2266
Tahu, G. P., Verawati, Y., Djoko, D., & Susilo, B. (2025). The influence of working capital on MSME sustainability with liquidity level as a mediator. Journal La Sociale, 6(3), 721–727. https://doi.org/10.37899/journal-la-sociale.v6i3.2049
Tenedero, E. Q., Sintos, J. R., & Araza, J. B. (2025). Working capital management practices of MSMEs in Samar, Philippines towards triple bottom line sustainability. ESP Journal, 10(2), 1–14. https://doi.org/10.59429/esp.v10i2.3271
Tifano, F., & Khairunnisa, K. (2025). Pengaruh financial literacy dan pengetahuan akuntansi terhadap pengelolaan keuangan UMKM di Kota Palembang. Jurnal Prima Ekonomi, 6(1), 46–52. https://doi.org/10.35957/prima.v6i1.11264
Umam, M. F. S., Saparida, R. W., & Sandra, R. Y. (2025). Kinerja keuangan UMKM di Kabupaten Majalengka. JAKSI, 6(3), 360–374. https://doi.org/10.31949/j-aksi.v6i3.16294
Wati, J. P., Mahera, D., Ilham, M., & Pujangga, R. I. (2025). Pengaruh e-commerce, sistem informasi akuntansi, dan modal usaha terhadap pengambilan keputusan berwirausaha UMKM di Kota Lhokseumawe. JIMEA, 2(4), 200–204. https://doi.org/10.62017/jimea.v2i4.5527
Zein, A. W., Husna, D. Z., & Khairiah, A. (2025). Resiliensi UMKM Kota Medan: Analisis pertumbuhan ekonomi sebelum dan sesudah pandemi COVID-19 serta peran pemerintah dalam pemulihan ekonomi. JBEP, 2(2). https://doi.org/10.61132/jbep.v2i2.1117
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 ePaper Bisnis : International Journal of Entrepreneurship and Management
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
