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All Journal Jurnal Inovasi Primanomics : Jurnal Ekonomi & Bisnis JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN SEIKO : Journal of Management & Business JURNAL EDUCATION AND DEVELOPMENT YUME : Journal of Management Ideas: Jurnal Pendidikan, Sosial dan Budaya JIIP (Jurnal Ilmiah Ilmu Pendidikan) Tangible Journal Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Jurnal Ilmiah Wahana Pendidikan Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Jurnal Ekonomi JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Economic Reviews Journal Research Review: Jurnal Ilmiah Multidisiplin Journal of the Community Development in Asia Journal of International Conference Proceedings Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Journal of Economic and Business Education Majapahit Journal of Islamic Finance dan Management El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Journal of Ekonomics, Finance, and Management Studies eJEBA
Raflin Hinelo
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Journal : Tangible Journal

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Budaya Digital dalam Adopsi Akuntansi Berbasis Cloud: Pendekatan Netnografi Ismail, Juniaty; Olilingo, Fahrudin Zain; Hinelo, Raflin; Amaliah, Tri Handayani
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.688

Abstract

This study aims to explore the role of digital culture in the adoption of cloud-based accounting in Indonesia. A qualitative approach with a netnographic method was employed to understand how public narratives emerging from user reviews, online forums, and product descriptions shape legitimacy, trust, and resistance toward digital accounting applications. Data were collected from public platforms such as G2, Google Play Store, official application websites, and relevant review blogs, focusing on three Indonesian cloud-based accounting applications: Mekari Jurnal, Accurate Online, and Kledo. Thematic analysis was applied to identify key patterns and emerging themes within digital interactions. The findings reveal five main themes: automation and efficiency, reporting and customization, customer support and performance, security and privacy, and collective learning and community. Positive and negative narratives formed within digital spaces significantly influence the strengthening or weakening of application legitimacy. The results indicate that the adoption of cloud accounting is not only driven by technical and organizational factors as described in the TAM and TOE models but also by social legitimacy emerging from digital culture. The study implies the importance of digital reputation management for vendors and the role of regulators in enhancing digital literacy and public trust.
Co-Authors Abd. Rahman Pakaya Abdullah, Karmila Abdulrahim Maruwae Abubakar, Ikhlasul Amalriadna Agil Bahsoan Agunta, Tiara Santri Alma Pakiun Ambar Nabiilah Arsjad Andi Juanna Ardiansyah Ardiyansyah Ardiyansyah Armaku , Kholkartya Novianti Asnawi, Melan Angriani Asya, Asya Atmanda Mokodompit Banjarnahor, Ari Boby Rantow Payu Daud, Yolanda Maramis Dewa Ayu Lestari Dewi Indrayani Hamin Deysi Wantu, Septiyani Diah Anggriani Albert Djuba, Irmawaty R. Doda, Khairunnisa Dungga, Meriyana Fransisca Elvira Akuba Endi Rahman Fahrudin Zain Olilingo Habi, Putri Delparani Hais Dama Halid Ahmad Hapsawati Taan Heldy Vanni Alam Herlina Rasjid Husain Ambo Husen Arifin Idham Masri Ishak Idris Yanto Niode Irawati Abdul Irina Popoi Irwan Yantu Isa, Ramlan Amir Jamila H. Rauf Juniaty Ismail Karmoy, Moh. Fadhel Kidam, Tasya Kidamu, Opan Kifli Ahmad Kilo, Sri Yuliana Kude, Lurinda A. Lanto Miriatin Amali Latief, Lian A Lidjali, Andriani H. Lisda L. Asi Luthfiyyah Muhadzdzab Mahmud, Novaldy Maku, Nurlaila Agustin Manhia, Ayisah Maya Novrita Dama Meimun Hamzah Melizubaida Mahmud Meyko Panigoro Miranda Puspita Moh. Alaika Nurula Mohamad Agus Salim Monoarfa Mohamad Rinaldi Djakaria Monoarfa, Mohammad Agus Salim Mootalu, Amalia Muchtar Ahmad Musa, Rivai Musa, Rivai Thalib Noval Adriyanus Karim Novita Djafar Nurain Putri Wahab Nurnaningsih Domili Olii, Mohammad Juan Tio Pakaya, Abd Rahman Paramata, Sri Sindi Pasambuna, Qalfiansah Radia Hafid Radji, Djoko Lesmanan Rahma Mohi Rahmantyo Pambi Refliani Kakilo Rezkiawan Tantawi Rilwins Onggilu Riska Annisa Abdjul Riska Jangko Rizan Machmud Rizma, Rizma Robiyati Podungge Rosman Ilato Roy Hasiru Saliko, Firnaningsi Sampir, Allya Riska Putri Selvi Selvi Soga, Diva Revansyach Sri Indriyani S. Dai Sudirman Sudirman Sugala, Wahyu Syarwani Canon Talani, Novita M. Thalib, Sri Hardayanti A. Toleng, Rosita B Tri Handayani Amaliah Umin Kango Valentina Monoarfa Wahyu Lestari Win, Thinzar Windra Angraini Harun Wirna D. Rahim Wiwin Wiwin, Wiwin Yakob Nina Yayu Isyana D. Pongoliu Yulianti Toralawe Yulinda L.Ismail Yunita Gaib Yusrin S. Hasan