The Effect of TikTok Shop Utilization on the Adaptation of Accounting Practices Among Fashion MSMEs in Bandung City

Adriana Lotu; Rosita Rosita

doi:10.61132/lokawati.v4i3.2873

Authors

Adriana Lotu Politeknik Piksi Ganesha
Rosita Rosita Politeknik Piksi Ganesha

DOI:

https://doi.org/10.61132/lokawati.v4i3.2873

Keywords:

Accounting Practice Adaptation, Digital Accounting, Fashion MSMEs, Social Commerce, TikTok Shop

Abstract

The development of social commerce has transformed the business activities of micro, small, and medium enterprises (MSMEs), not only in marketing but also in financial management and accounting practices. TikTok Shop, as a digital commerce platform, creates increasingly complex transaction characteristics that require MSMEs to adjust their financial recording and reporting systems. This study aims to analyze the effect of TikTok Shop utilization on the adaptation of accounting practices among fashion MSMEs in Bandung City. A quantitative survey was conducted involving 105 fashion MSME owners and managers selected through purposive sampling. Data were collected using questionnaires and analyzed through descriptive statistics, a normality test, simple linear regression, and the coefficient of determination. The results show that TikTok Shop utilization has a positive and significant effect on accounting practice adaptation, with a significance value of 0.000 (p < 0.05) and a coefficient of determination (R²) of 49.1%. The findings indicate that greater utilization of TikTok Shop improves MSMEs’ ability to adjust digital transaction recording, financial management, and financial statement preparation. This study concludes that TikTok Shop not only supports digital marketing activities but also encourages more systematic accounting practices, thereby strengthening financial governance and supporting MSME business sustainability.

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