Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Oikonomia : Journal of Management Economics and Accounting
Liza Ulfiana
STAI Al Kifayah Riau
Economics, Econometrics & Finance

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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.
Activity-Based Costing in Determining Competitive Pricing Strategies Firayani Firayani; 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.v3i1.516

Abstract

Competitive pricing requires firms to rely on accurate cost information, particularly as production and service activities become increasingly complex. This study aims to analyze the role of Activity-Based Costing in supporting firms to formulate competitive pricing strategies. A systematic literature review was employed, involving searches across international and national databases, application of inclusion criteria based on scientific rigor, and critical appraisal of selected studies. The selection process followed PRISMA guidelines and resulted in 28 eligible articles. The findings indicate that activity-based costing methods enhance cost accuracy, identify both value-adding and non-value-adding activities, and reveal cost distortions commonly found in traditional costing systems. The results further show that firms integrating activity-based cost information into their pricing policies tend to achieve more rational pricing structures, more stable profitability, and stronger competitive positions. In conclusion, Activity-Based Costing provides substantial strategic value for pricing decisions; however, its effectiveness relies heavily on the accuracy of activity data and the organizational readiness to implement the approach consistently.
Co-Authors AlPutri Oktavia Ayke Nuraliati Firayani Firayani