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All Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan
Nurhana Dhea Parlina
Universitas Gunung Jati
Economics, Econometrics & Finance

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Digital Literacy and Perception of UCIC Business Management Students Supporting Cloud Accounting Gytha Nurhana Dhea Praadha Gitama; Dessy Kumala Dewi; Nurhana Dhea Parlina; Ika Kartika
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.16624

Abstract

This study investigates the influence of students’ digital perception and digital literacy on the sustainability of cloud accounting usage. Using a quantitative approach, data were collected through questionnaires distributed to 50 students. Validity and reliability tests were conducted to ensure the instrument's quality. All statement items were valid, and the reliability scores for all variables indicating high reliability. Multiple linear regression was used to analyze the data. The t-test showed that digital perception had no significant effect on cloud accounting usage, while digital literacy had a significant effect. The F-test revealed that both variables together significantly influenced cloud accounting usage. The coefficient of determination indicating that 76.4% of the variance in cloud accounting usage was explained by digital perception and digital literacy. These results emphasize the vital role of digital literacy in promoting sustainable cloud accounting practices among students in the digital era. Keywords: Digital Perception; Digital Literacy; Cloud Accounting, Sustainability; Students
Co-Authors Dessy Kumala Dewi Gytha Nurhana Dhea Praadha Gitama Ika Kartika