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All Journal Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Bevi Libraeni
Institut Bisnis dan Teknologi Indonesia
Economics, Econometrics & Finance

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External Auditors' Perception of Cloud Computing Use in Indonesia : A Study of Non-Big Four CPA Firm in Bali Bevi Libraeni; Mila Rosa Desmayani
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2025): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i1.49

Abstract

This study explores how cloud computing services enhance audit performance from the perspective of external auditors, focusing on factors influencing adoption among non-Big Four public accounting firms (PAFs). Employing a qualitative approach with an interpretive paradigm, data were collected through in-depth interviews and document analysis. A total of eight external auditors from non-Big Four PAFs in Bali participated in the study. The findings reveal that auditors perceive cloud computing as beneficial due to its ease of access, system reliability, enhanced information sharing, and improved data security. One participant stated, "Cloud platforms help us review client documents remotely and in real-time, which reduces delays in the audit process." Despite these advantages, concerns remain regarding data confidentiality and dependence on internet connectivity. The dominant theoretical lens guiding the analysis is the Technology-Organization-Environment (TOE) framework, supported by elements from the Technology Acceptance Model (TAM) and Institutional Theory. Practically, this study contributes by offering insights into how smaller firms can strategically adopt cloud technology to improve audit efficiency and competitiveness, while addressing institutional and organizational readiness.
Increasing the Profitability of Pottery MSMEs through Financial Efficiency and Production Optimization in Tabanan Regency Bevi Libraeni; Mila Rosa Desmayani; Nonik Erawati; Rudiharta Pratama Giri
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2026): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v3i1.96

Abstract

This study aims to analyze strategies for increasing the profitability of pottery Micro, Small, and Medium Enterprises (MSMEs) through financial efficiency and production process optimization in Tabanan Regency, Bali. The research employed a mixed-method approach combining qualitative and quantitative analysis through literature review, secondary data analysis, and case studies involving selected pottery MSMEs. Data were obtained from financial records, production reports, and interviews with business owners, and were analyzed using comparative descriptive analysis to assess conditions before and after the implementation of efficiency strategies. The findings indicate that the implementation of structured financial management, including cash flow planning and raw material inventory control, reduced operational costs by approximately 20%. Meanwhile, production optimization through process standardization and the adoption of simple technologies, such as controlled firing systems, increased daily production capacity by up to 30% and reduced defect rates. Furthermore, product diversification and digital marketing strategies expanded market reach and improved revenue stability. This study highlights the importance of integrating financial efficiency, production optimization, innovation, and risk management to support sustainable growth and enhance the competitiveness of pottery MSMEs.
Co-Authors Mila Rosa Desmayani Nonik Erawati Rudiharta Pratama Giri