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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Ecotrophic, Journal of Environmental Science Jurnal Kajian Bali JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi International Journal of Social Science and Business International Journal of Supply Chain Management Restorica: Jurnal Ilmiah Ilmu Administrasi Negara dan Ilmu Komunikasi To Maega: Jurnal Pengabdian Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Multidisiplin Sahombu Jurnal Pengabdian Kepada Masyarakat SEWAGATI Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Innovative and Creativity Jurnal Akademi Akuntansi Indonesia Padang Open Access DRIVERset
I Nyoman Sunarta
Universitas Pendidikan Nasional
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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Cloud Accounting Utilisation and SME Performance in Bali, Indonesia: An Integrated TAM, IS Success, and Contingency Theory Perspective I Nyoman Sunarta; Partiwi Dwi Astuti; I Made Sudiksa; Ni Kadek Trisnadewi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2076

Abstract

This study examines how cloud accounting utilisation improves the performance of small and medium-sized enterprises (SMEs) in Bali, Indonesia, by integrating the Technology Acceptance Model (TAM), the DeLone and McLean Information Systems Success Model, and contingency theory. Prior studies have generally examined cloud accounting adoption or business performance separately, leaving limited evidence on how technology acceptance and information-system quality jointly explain cloud accounting use and its performance consequences in emerging-economy SMEs. Using a quantitative survey of 198 SMEs and Partial Least Squares Structural Equation Modelling (PLS-SEM) with WarpPLS 8.0, this study tests the effects of perceived usefulness, perceived ease of use, information quality, system quality, and service quality on cloud accounting utilisation and subsequently on SME performance. The results show that all five antecedents positively and significantly influence cloud accounting utilisation, with system quality and perceived usefulness showing the strongest effects. Cloud accounting utilisation also has a strong positive effect on SME performance. The model explains 78% of the variance in cloud accounting utilisation and 59% of the variance in SME performance. The study contributes by showing that TAM explains user acceptance, the IS Success Model explains system-related drivers, and contingency theory clarifies why cloud accounting creates performance value in a competitive SME context. Practically, SME managers, software vendors, and policymakers should prioritise reliable systems, clear user benefits, responsive support, and digital accounting capability-building. The study is limited by its cross-sectional and self-reported design, suggesting the need for future longitudinal and multi-region research.
LITERASI KEUANGAN DIGITAL: MENANGKAL JERATAN PINJAMAN ONLINE I Made Sudiksa; I Nyoman Sunarta; Gusi Putu Lestara Permana; I Made Suidarma; Ketut Elly Sutrisni; Ni Kadek Ayu Trisnadewi; I Gede K. Ananta Yoga
Sewagati Vol. 4 No. 1 (2025): Sewagati
Publisher : Fakultas Teknik dan Informatika Universitas PGRI Mahadewa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59819/sewagati.v4i1.4848

Abstract

The rapid development of digital technology has led to the emergence of financial technology lending (fintech lending), including online loan services that offer convenience and accessibility. However, these conveniences often come with hidden risks, particularly for individuals with low financial literacy. This community service program was conducted in Sumerta Village, East Denpasar, Bali, aiming to increase public awareness and understanding of personal financial management and the dangers of illegal online loans. The program implemented an interactive educational approach through public seminars, direct discussions, and the use of printed and digital media such as posters and stickers. The activities successfully raised community awareness regarding how to identify legal and illegal loan platforms and how to manage personal finances more responsibly. The initiative also empowered local residents to become financial literacy advocates within their communities. Overall, this program demonstrates the importance of strengthening digital financial literacy at the grassroots level to protect communities from predatory lending practices and to build sustainable financial behavior.
OPTIMALISASI PENGGUNAAN MEDIA DIGITAL DALAM PENINGKATAN KAPASITAS ANGGOTA KOPERASI I Made Sudiksa; I Nyoman Sunarta; I Made Suidarma; Ketut Elly Sutrisni
Sewagati Vol. 4 No. 2 (2025): SEWAGATI
Publisher : Fakultas Teknik dan Informatika Universitas PGRI Mahadewa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59819/sewagati.v4i2.6044

Abstract

Cooperatives play an important role in supporting the people’s economy; however, most cooperative management in Bali remains conventional and has not yet fully utilized digital media. The purpose of this community service activity was to enhance the capacity of the management and members of the Kami Jaya Sejahtera Savings and Loans Cooperative (KSP), Denpasar, in utilizing digital media. The method used in this activity involved digital literacy training and hands-on practice in creating promotional content using simple applications. The evaluation results showed a significant increase in participants’ knowledge and skills, from an average of 15% on the pre-test to 85% on the post-test, with an average improvement of 83%. Participants were able to understand the benefits of social media for promotion, create educational content, and independently operate financial-recording applications. In addition to producing promotional content and a standard operating procedure (SOP) for the cooperative’s social media management, this activity also encouraged the implementation of more transparent and accountable digital financial record-keeping.
Co-Authors Anak Agung Putu Agung Suryawan Wiranatha Anderson Ngelambong Anom Hery Suasapha Ayu Trisnadewi, Ni Kadek Desak Made Febri Purnama Sari Dewiningrat, Ayu Indira Dhea Fitrisia Diah Permana Tirtawati Dian Pramita Sugiarti Gede Humaswara Prathama Gusi Putu Lestara Permana I Dewa Ketut Gede Prabawa I G. A. Desy Arlita I Gde Pitana, I Gde I Gede K. Ananta Yoga I Gusti Putu Bagus Sasrawan Mananda I Ketut Purwata I Made Budiarsa I Made Pinka Dwipayana I Made Sudiksa I Made Suidarma I Nyoman Arta Yasa I Nyoman Gede Arya Diatmika I Nyoman Sukma Arida I Wayan Suardana Ida Ketut Kusumawijaya Iftitahul Izza Ignatius Cahyanto IPG ARDHANA Kadek Dinda Ayu Puspawangi Kadek Linda Kusnita Ketut Riris Pundarini Dewi Ketut Tanti Kustina Komang Trisna Ning Padmawati Made Ratih Nurmalasari Ni Kadek Trisnadewi Ni Ketut Elly Sutrisni, Ni Ketut Elly Ni Made Inna Dariwardani Ni Putu Budiadnyani Ni Putu Indri Oktuviani Ni Putu Nina Eka Lestari Ni Wayan Lasmi Ni Wayan Purnami Rusadi Partiwi Dwi Astuti Pramudya, Made Reynaldo Putu Budi Arnaya PUTU IKA WAHYUNI Putu Pande R. Aprilyani Dewi Putu Putri Prawitasari Putu Sucita Yanthy SATRIYAS ILYAS Semara, I Made Trisna Sudjana, I Made Syech Idrus Tifanny Marchshanda Warsito Kawedar