The Influence of E-Commerce Understanding and Accounting Information System Understanding on Entrepreneurial Intention Among Accounting Students at FEB UNIMA (Cohorts 2022–2025)

Authors

  • Jenifer Q. Rumondor
  • Sjeddie R. Watung
  • Frida M. Sumual

Abstract

This study aims to determine the influence of understanding of e-commerce and understanding of accounting information systems on entrepreneurial interest among accounting students at the Faculty of Economics and Business, UNIMA (Class of 2022–2025). This study is a descriptive study using a quantitative approach. The population in this study consists of 438 accounting students from the 2022–2025 cohorts. The sampling technique employed in this study is Slovin formula was used to determine the sample size, resulting in 209 respondents. Data collection was conducted using a questionnaire designed to measure understanding of e-commerce and understanding of accounting information systems using a Likert scale, distributed via a Google Form link. The data analysis method in this study employed multiple linear regression using SPSS version 26. The partial analysis results indicate that (1) e-commerce understanding influences entrepreneurial interest among accounting students at the Faculty of Economics and Business, UNIMA, class of 2022–2025, (2) accounting information systems understanding influence entrepreneurial interest among accounting students at the faculty of Economics and Business, UNIMA, class of 2022-2025.

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Published

30-06-2026

How to Cite

Rumondor, J. Q., Watung, S. R., & Sumual, F. M. (2026). The Influence of E-Commerce Understanding and Accounting Information System Understanding on Entrepreneurial Intention Among Accounting Students at FEB UNIMA (Cohorts 2022–2025). Jurnal Ekonomi, Kependidikan, Manajemen, Dan Akuntansi, 4(2), 9–17. Retrieved from https://jekma.feb-unima.com/index.php/jekma/article/view/273