E-Jurnal Akuntansi
Vol. 36 No. 7 (2026)

Evaluation of the Use of Cloud Accounting in Micro, Small, and Medium Enterprises (MSME)

Rahmatul Auvi (Faculty of Economics and Business, Universitas Indonesia, Indonesia)
Machmudin Eka Prasetya (Faculty of Economics and Business, Universitas Indonesia, Indonesia)



Article Info

Publish Date
31 Jul 2026

Abstract

Cloud accounting is a digital solution that supports operational and financial management in MSMEs in Indonesia. This study aims to evaluate the use of cloud accounting using the Technology, Organization, and Environment (TOE) framework in MSME X. A qualitative single-case study was conducted using semi-structured interviews, observations, and document analysis. The results show that cloud accounting provides benefits in improves operational efficiency, data integration, real-time information access, and more structured financial management. System use is strengthened by top management support, organizational readiness, and vendor support, though optimizing features remains a challenge. Overall, cloud accounting makes business operational and financial management more efficient, integrated, and structured.

Copyrights © 2026






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...