The Role of Profitability in the Influence of E-Commerce Implementation and Financial Accounting Standards on Enhancing the Competitiveness of Micro, Small, and Medium Enterprises (MSMEs)
Keywords:
E-commerce, SAK EMKM, Competitiveness, Profitability, MSMEs
Abstract
This study aims to analyze the influence of e-commerce implementation and the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on enhancing MSMEs’ competitiveness, with profitability as a moderating variable. In the face of the digital era and increasing market competition, MSMEs are required to adapt by utilizing information technology and improving financial governance. The research method used is quantitative, employing a survey approach involving a number of MSME actors. The results show that both e-commerce implementation and SAK EMKM have a positive and significant effect on improving MSME competitiveness. Furthermore, the profitability variable is proven to strengthen the relationship between e-commerce and competitiveness, but does not enhance the relationship between SAK EMKM and competitiveness. These findings align with Contingency Theory, which states that the effectiveness of a strategy depends on its alignment with an organization’s internal and situational conditions. In the context of MSMEs, the success of digital and accounting strategies is highly influenced by technological readiness, leadership quality, and the financial condition of the business. This study provides practical implications for MSME actors, the government, and other stakeholders in formulating business development strategies amidst digital economic transformation.Downloads
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References
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Salah, O. H., & Ayyash, M. M. (2024). E-commerce adoption by SMEs and its effect on marketing performance: An extended of TOE framework with AI integration, innovation culture, and customer tech-savviness. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100183. https://doi.org/10.1016/j.joitmc.2023.100183
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https://databoks.katadata.co.id/keuangan/statistik/3dd0a9aa20bb9be/kontribusi-usaha-mikro-ri-untuk-pdb-hampir-menyamakan-perusahaan-besar
Sharma, S. (2023). Revving Up Growth: A Study of the Positive Impact of e-commerce Adoption by SMEs. Scholedge International Journal of Business Policy & Governance, 10(1), 1. https://doi.org/10.19085/sijbpg100101
Sutrisno, Widodo, & Ausat, A. M. A. (2025). In-Depth Study of the Strategic Interaction Between Electronic Commerce, Innovation, and Attainment of Competitive Advantage in the Context of SMEs. International Journal of Analysis and Applications, 23(2620-875X), 78. https://doi.org/10.28924/2291-8639-23-2025-78
Utari, R., Harahap, I., & Syahbudi, M. (2022). Penerapan SAK EMKM Pada Usaha Mikro, Kecil, dan Menengah. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 491–498.
https://doi.org/10.37641/jiakes.v10i3.1449
Wong, S. Y., Susilawati, C., Miller, W., & Mardiasmo, D. (2018). Improving information gathering and distribution on sustainability features in the Australian residential property market. Journal of Cleaner Production, 184, 342–352.
https://doi.org/10.1016/j.jclepro.2018.02.163
Xie, T. (2023). An Empirical Analysis of the Impact of Cross-border E-commerce on the Competitiveness of SMEs Based on the Context of Big Data. Applied Mathematics and Nonlinear Sciences, 9(1). https://doi.org/10.2478/amns.2023.2.00503
Yanti, K. K., & Masdiantini, P. R. (2025). Pengaruh Kualitas SDM, Pemahaman Akuntansi, Ukuran Usaha, dan Sosialisasi SAK EMKM terhadap Kualitas Laporan Keuangan. Jurnal Ilmiah Akuntansi Dan Humanika, 15(1). https://doi.org/10.23887/jiah.v15i1.83723
Angraini, D., Riady, Y., Putimasurai, P., Pratama, A., Sadria, A., & Rosmiati, R. (2024). Transformasi Digital dalam Meningkatkan Daya Saing Usaha Mikro, Kecil, dan Menengah (UMKM) Indonesia: Sebuah Tinjauan Sistematis. Eklektik: Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 7(2), 132. https://doi.org/10.24014/ekl.v7i2.33958
Aurel Tasyania Marzuin, & Mardiati, E. (2024). Pengaruh Pendidikan, Ukuran Umkm, Dan Pengetahuan tentang sak emkm terhadap kualitas Laporan Keuangan. Telaah Ilmiah Akuntansi Dan Perpajakan, 2(3), 483–494. https://doi.org/10.21776/tiara.2024.2.3.99
Ayudiana, S. (2024, October 14). Kemenkop UKM: 25,5 juta UMKM telah “go digital.” ANTARA. https://www.antaranews.com/berita/4397157/kemenkop-ukm-255-juta-umkm-telah-go-digital
Contributors to Wikimedia projects. (2025, April 30). Michael Porter. Wikipedia.
https://en.wikipedia.org/w/index.php?title=Michael_Porter&oldid=1288133971
Demirezen, E. M., Kumar, S., & Shetty, B. (2020). Two Is Better Than One: A Dynamic Analysis of Value Co‐Creation. Production and Operations Management, 29(9), 2057–2076.
https://doi.org/10.1111/poms.12862
Erawan, R. H., & Abubakar Arief. (2024). Analisis Pengaruh Pengungkapan CSR, Karakteristik Auditor Dan GCG Terhadap Kualitas Laporan Keuangan Dengan Profitabilitas Sebagai Moderasi. Jurnal Ekonomi Trisakti, 4(2), 1177–1186. https://doi.org/10.25105/v4i2.21001
Fiedler, Fred. E. (1964). A contingency model of leadership effectiveness. In Advances in Experimental Social Psychology (pp. 149–190). Elsevier. https://doi.org/10.1016/s0065-2601(08)60051-9
Fonseka, K., Jaharadak, A. A., & Raman, M. (2022). Impact of E-commerce adoption on business performance of SMEs in Sri Lanka; moderating role of artificial intelligence. International Journal of Social Economics, 49(10), 1518–1531. https://doi.org/10.1108/ijse-12-2021-0752
Gesit, S. (2025, March 29). Jaringan Internet di Indonesia: Maju, Tapi Belum Merata (T. Yunan, Ed.). RRI. https://www.rri.co.id/banjarmasin/iptek/1424381/jaringan-internet-di-indonesia-maju-tapi-belum-merata
Ghobakhloo, M., Arias‐Aranda, D., & Benitez‐Amado, J. (2011). Adoption of e‐commerce applications in SMEs. Industrial Management & Data Systems, 111(8), 1238–1269. https://doi.org/10.1108/02635571111170785
Gunawan, H., & Hamdani, D. (2024). The influence of SAK EMKM socialization, accounting understanding and education level on the implementation of SAK EMKM (in MSMEs in Cinambo District, Bandung City). eCo-Buss, 6(3), 1504–1519.
https://doi.org/10.32877/eb.v6i3.1217
Indonesia, I. A., IAI. (2018). Tentang SAK EMKM. Ikatan Akuntan Indonesia.
https://web.iaiglobal.or.id/SAK-IAI/Tentang%20SAK%20EMKM#gsc.tab=0
Indriana Setya Wardani, & Achamad Tjahjono. (2025). Pengaruh Struktur Modal, Likuiditas, Profitabilitas Terhadap Nilai Perusahaan Property Dan Real Estate Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Akuntansi Dan Bisnis, 5(1), 87–96. https://doi.org/10.51903/jiab.v5i1.873
Intoniswan. (2024, August 24). Kontribusi UMKM Terhadap PDB Indonesia 60,51 Persen dan Serap 96,92 Tenaga Kerja. Niaga.Asia. https://www.niaga.asia/kontribusi-umkm-terhadap-pdb-indonesia-6051-persen-dan-serap-9692-tenaga-kerja
Kholifah, D. N., & Priyastiwi, P. (2023). Evaluasi Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) Pada UMKM Di Bantul. Jurnal Riset Akuntansi Dan Bisnis Indonesia, 3(1). https://doi.org/10.32477/jrabi.v3i1.565
Nurhayati, I., & Kartika, A. (2020). Pengaruh Struktur Modal Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Tahun 2016-2018. Dinamika Akuntansi, Keuangan Dan Perbankan, 9(2), 133–144.
Pakaya, N. P., Blongkod, H., & Muzdalifah, M. (2025). Pengaruh Penerapan SAK EMKM Terhadap Kualitas Informasi keuangan UMKM. Jambura Accounting Review, 5(2), 243–255. https://doi.org/10.37905/jar.v5i2.144
Pradana, M. (2016). KLASIFIKASI BISNIS E-COMMERCE DI INDONESIA. MODUS, 27(2), 163. https://doi.org/10.24002/modus.v27i2.554
Rahayu, R., & Day, J. (2015). Determinant factors of e-commerce adoption by SMEs in developing country: Evidence from Indonesia. Procedia - Social and Behavioral Sciences, 195, 142–150. https://doi.org/10.1016/j.sbspro.2015.06.423
Ristiyana, R., & Erwindiawan, E. (2021). Peran Profitabilitas sebagai Penentu Kualitas Pelaporan Keuangan. Jurnal Akuntansi Multiparadigma, 12(1).
https://doi.org/10.21776/ub.jamal.2021.12.1.13
Salah, O. H., & Ayyash, M. M. (2024). E-commerce adoption by SMEs and its effect on marketing performance: An extended of TOE framework with AI integration, innovation culture, and customer tech-savviness. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100183. https://doi.org/10.1016/j.joitmc.2023.100183
Santika, E. F. (2023, October 14). Kontribusi Usaha Mikro RI untuk PDB Hampir Menyamakan Perusahaan Besar. Databoks.
https://databoks.katadata.co.id/keuangan/statistik/3dd0a9aa20bb9be/kontribusi-usaha-mikro-ri-untuk-pdb-hampir-menyamakan-perusahaan-besar
Sharma, S. (2023). Revving Up Growth: A Study of the Positive Impact of e-commerce Adoption by SMEs. Scholedge International Journal of Business Policy & Governance, 10(1), 1. https://doi.org/10.19085/sijbpg100101
Sutrisno, Widodo, & Ausat, A. M. A. (2025). In-Depth Study of the Strategic Interaction Between Electronic Commerce, Innovation, and Attainment of Competitive Advantage in the Context of SMEs. International Journal of Analysis and Applications, 23(2620-875X), 78. https://doi.org/10.28924/2291-8639-23-2025-78
Utari, R., Harahap, I., & Syahbudi, M. (2022). Penerapan SAK EMKM Pada Usaha Mikro, Kecil, dan Menengah. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 491–498.
https://doi.org/10.37641/jiakes.v10i3.1449
Wong, S. Y., Susilawati, C., Miller, W., & Mardiasmo, D. (2018). Improving information gathering and distribution on sustainability features in the Australian residential property market. Journal of Cleaner Production, 184, 342–352.
https://doi.org/10.1016/j.jclepro.2018.02.163
Xie, T. (2023). An Empirical Analysis of the Impact of Cross-border E-commerce on the Competitiveness of SMEs Based on the Context of Big Data. Applied Mathematics and Nonlinear Sciences, 9(1). https://doi.org/10.2478/amns.2023.2.00503
Yanti, K. K., & Masdiantini, P. R. (2025). Pengaruh Kualitas SDM, Pemahaman Akuntansi, Ukuran Usaha, dan Sosialisasi SAK EMKM terhadap Kualitas Laporan Keuangan. Jurnal Ilmiah Akuntansi Dan Humanika, 15(1). https://doi.org/10.23887/jiah.v15i1.83723
Published
2025-09-29
How to Cite
Ayem, S., & Darmawan, R. (2025). The Role of Profitability in the Influence of E-Commerce Implementation and Financial Accounting Standards on Enhancing the Competitiveness of Micro, Small, and Medium Enterprises (MSMEs). Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 8(3), 11223-11238. https://doi.org/10.31538/iijse.v8i3.8037
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