Faktor Pendorong Adopsi SIA Berbasis E-Commerce dengan Moderasi Pengetahuan Akuntansi

This study analyzes the influence of system quality, management support, trust and security, and external factors on the adoption of e-commerce-based Accounting Information Systems (AIS), with accounting knowledge serving as a moderating variable. Employing an associative quantitative method, the study focuses on MSMEs (Micro, Small, and Medium Enterprises) in the Sukarami District of Palembang City. A saturated sampling method was used, targeting business owners, administrative personnel, and sales staff via questionnaires. Data analysis was conducted using Moderated Regression Analysis. The results indicate that system quality as well as trust and security have a significant impact on the adoption of e-commerce-based AIS, whereas management support and external factors do not show a significant effect. Accounting knowledge was found not to moderate the influence of these four independent variables; instead, it consistently acts as a "homologizer" moderator. It is recommended that MSMEs and the local government prioritize investments in technical infrastructure quality and cybersecurity to accelerate the financial digitalization of businesses.