Dampak Penggunaan Platform E-Commerce Terhadap Keuntungan Ekonomi UMKM Di Indonesia Pada Masa Pandemik

MUFTIA ARIANI L, Syaiful Ali, MIS., Ph.D., Ak., CA.

2023 | Tesis | MAGISTER SAINS AKUNTANSI

Pendahuluan/Tujuan Utama: penelitian ini mengacu pada bagaimana efektifitas platform e-commerce mampu mempengaruhi keuntungan ekonomi bagi UMKM di Indonesia pada masa pandemik. Akankah dengan adanya pandemik dan dengan intensitas penggunaan e-commerce yang lebih besar daripada biasanya memberikan proses keuntungan ekonomi kepada UMKM. Kebaruan: Dalam penelitian ini menawarkan model baru yang di kembangkan dari penelitian Tran (2021) dengan menambahkan variabel lain seperti persepsi manfaat, persepsi rantai pasokan, persepsi sumber daya organisasi, kualitas e-service, tekanan pihak luar dan melihat dampak PEEP terhadap keuntungan dan juga proses digital transformasi terutama pada masa pandemik. Metode Penelitian: Peneliti melakukan online survei berupa kuesioner menggunakan googleforms, ditujukan pada pengusaha UMKM yang menggunakan platform e-commerce. Pengembalian kuesioner diperoleh sebanyak 270 responden. Pengujian hipotesis dianalisis melalui Structural Equation Modeling-Partial Least Square (SEM-PLS) menggunakan teknik analisis Partial Least Square (PLS) dengan program Smart PLS 4.0. Temuan/Hasil: Hasil pengujian ketakutan pandemik memoderasi hubungan antara PEEP, Persepsi Manfaat, Persepsi Supply Chain, Persepsi Sumberdaya Organisasi, E-service Quality, External Preasure. Kesimpulan: ketakutan pandemik saat penjualan online secara positif memoderasi hubungan antara PEEP dan keuntungan ekonomi lalu ketakutan pandemik saat penjualan online secara positif memoderasi hubungan antara persepsi manfaat dan keuntungan ekonomi, ketakutan pandemik saat penjualan online secara positif mampu memoderasi hubungan antara persepsi supply chain dan keuntungan ekonomi, ketakutan pandemik saat penjualan online juga secara positif memoderasi hubungan antara persepsi sumber daya organisasi dan keuntungan ekonomi. Pada penelitian ini juga disimpulkan ketakutan pandemik saat penjualan online secara positif memoderasi hubungan antara E-service Quality dan keuntungan ekonomi, ketakutan pandemik saat penjualan online secara positif memoderasi hubungan antara External Preassure dan keuntungan ekonomi.

Introduction/Main Objective: this research refers to how effectively e-commerce platforms can influence economic benefits for MSMEs in Indonesia during a pandemic. Will the existence of a pandemic and the greater intensity of using e- commerce than usual provide economic benefits to MSMEs. Novelty: This study offers a new model developed from Tran's research (2021) by adding other variables such as perceived benefits, perceptions of supply arrangements, perceptions of organizational resources, e-service quality, external pressure and looking at the impact of PEEP on profits as well as digital transformation process, especially during a pandemic. Research Method: Researchers conducted an online survey in the form of a questionnaire using Googleforms, aimed at MSME entrepreneurs who use e-commerce platforms. Returning questionnaires obtained by 270 respondents. Hypothesis testing was analyzed through Structural Equation Modeling-Partial Least Square (SEM-PLS) using the Partial Least Square (PLS) analysis technique with the Smart PLS 4.0 program. Findings/Results: The results of the pandemic fear test moderate the relationship between PEEP, Perceived Benefits, Perceived Supply Chain, Perceived Organizational Resources, E-service Quality, External Preasure. Conclusion: pandemic fear when selling online positively moderates the relationship between PEEP and economic benefits then pandemic fear when selling online positively moderates the relationship between perceived benefits and economic benefits, pandemic fear when selling online can positively moderate the relationship between supply chain perceptions and economic benefits , pandemic fear when selling online also positively moderated the relationship between perceptions of organizational resources and economic profit. In this study it is also interpreted that pandemic fear when selling online positively moderates the relationship between E-service Quality and economic profit, pandemic fear when selling online positively moderates the relationship between External Pressure and economic profit.

Kata Kunci : Transformasi Digital, UMKM, Percieved Effectiveness of E-commerce Platform, Persepsi Penggunaan Platform E-commerce, Ketakutan Pandemi.