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Fahrudin Zain Olilingo
Universitas Negeri Gorontalo
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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 Abdul Rahman Pakaya Abdullah, Arlan Aditya Halim Perdana Kusuma Putra Putra Agil Bahsoan Ahmad, Moh. Hariadi Ahmat, Nursila T Amran B Tiban Antu, Yahya Anugrah, Reni Amalia Ardiansyah Asriyanti, Asriyanti Bayu Aspita Polii Boby Rantow Payu Botutihe, Abdul Rais Bumulo, Frahmawati Dama, Tiara B. Pricilla Deswita Adam Devi Yuli Yanti Bilatula Dewi Afriani Djabar Dhea Amalia R. Ali Djuma, Abd Yahyat Ellys Rachman Erlinda Podungge Febriyani Pioke Febriyanto Igirisa Fitri Hadi Yulia Akib Friska Mahmud Fuji Lestari Gani, Roydah Gobel, Mohammad Djahrin Gobel, Rivaldi HAMZAH B UNO Hasanuddin Hasanuddin Herwin Mopangga I Kadek Satria Arsana Idham Halid Lahay Indriyani Mandagi Irawati Abdul Isima, Yusrin Ivan Rahmat Santoso Juniaty Ismail Kurniadi K. Hasan Laumarang, Anisa Manto, Akmal Fikriasnyah Mentari Rizki Sawitri Pilomonu Meyko Panigoro Muhamad Fakhri Paudi Muhammad Amir Arham Muhammad Ardi Ardi Nur Aini Umar Nurain Hasan Nurnaningsih Utiarahman Nurul Amalia Paduengo, Rispani pulukadang, putri ayimi Putri, Aulia Salsabillah Rachman, Ellys Radia Hafid Raflin Hinelo Rahman, Nadila Elsayanti Rasid, Ayub Usman Rauf, Alim Risnawati Risnawati Riyani Noviawijaya Gobel Robiyati Podungge Roy Hasiru Sabriana O. Gintulangi Sari, Nurnila Satria Arsana, I Kadek Shela Oktadiani Silveny Ismail Sri Endang Saleh Sri Indriyani S. Dai sudirman sudirman Syarwani Canon Towole, Nur Laila Tri Handayani Amaliah Warno Panigoro Windiyawati M Niuwa Yahya Antu Yulia, Fitri Hadi YULIANTI ROSI Zainun Botutihe