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All Journal Hikamatzu Journal of Multidisciplinary Research Oikonomia : Journal of Management Economics and Accounting
AlPutri Oktavia
Politeknik Negeri Sriwijaya
Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science

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The Role of Cloud Accounting in Improving MSME Performance in The Digital Economy Era AlPutri Oktavia; Ayke Nuraliati; Liza Ulfiana
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 1 (2025): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i1.494

Abstract

This study examines the role of cloud accounting in improving the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia in the digital economy era. Using a mixed academic review and empirical narrative approach, the study synthesizes 34 relevant academic publications, policy documents, and industry reports from 2019 to 2024. Findings reveal that cloud accounting offers substantial benefits to MSMEs, including improved operational efficiency, enhanced financial accuracy, real-time cash flow monitoring, and accelerated financial reporting. Cloud-based accounting systems also strengthen business transparency and creditworthiness, enabling MSMEs to gain better access to formal financing opportunities. Integration with digital payment systems, e-commerce platforms, and business management applications supports MSMEs in expanding their presence within the digital ecosystem. Despite these advantages, adoption barriers remain, particularly among micro-enterprises in rural areas. Key challenges include limited digital literacy, unequal technological infrastructure, concerns regarding data security, and perceptions of subscription fees as a financial burden. This study recommends a collaborative strategy among government institutions, technology providers, financial institutions, and universities to promote cloud accounting adoption through education, infrastructure development, user support systems, and financial incentives. The study contributes to MSME digital transformation discourse and provides practical insights for policymakers and business owners seeking to enhance competitiveness in an increasingly data-driven economic environment.
Pengaruh Penerapan Sistem Informasi Akuntansi Dan Teknologi Informasi Terhadap Kinerja UMKM Di Kota Pekanbaru Liza Ulfiana; Nurhayanti; Nurhayati Lubis; Alputri Oktavia
Hikamatzu | Journal of Multidisciplinary Vol. 3 No. 1 (2026): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study used a sample of 394 respondents. Based on the results of the t- and f-tests, it was concluded that, partially or individually, the information system variable influences the performance of Micro, Small, and Medium Enterprises, while the information technology variable, based on the partial or individual test results, influences the performance of Micro, Small, and Medium Enterprises. The simultaneous test results for the accounting information system and information technology variables significantly influence the performance of Micro, Small, and Medium Enterprises in Pekanbaru City.
Co-Authors Ayke Nuraliati Liza Ulfiana Nurhayanti Nurhayati Lubis