Cloud-Based Reporting and Technology Readiness: Impacts on MSME Financial Efficiency
DOI:
https://doi.org/10.55227/ijhess.v5i2.1996Keywords:
Digitalization, Financial Reporting, Cloud, Financial Efficiency, Technology ReadinessAbstract
This study aims to analyze the effect of cloud-based financial reporting digitization on the financial efficiency of duck farming MSMEs in Deli Serdang Regency, with Technology Readiness as a moderating variable. The study used a quantitative approach, distributing questionnaires to 142 respondents, determined using the Slovin formula. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that (1) Financial reporting digitization has a significant effect on financial efficiency, (2) Technology Readiness has a significant effect on financial efficiency, (3) Financial reporting digitization has a significant effect on Technology Readiness, and (4) Technology Readiness partially mediates the relationship between financial reporting digitization and financial efficiency. This research provides a practical contribution to agribusiness MSMEs, particularly in encouraging effective and sustainable digital transformation
References
Alabiyyi, N. W. (2022). Financial accounting data processing based on Accurate Accounting at PT. ASSA Cibinong. Journal of Technology and Business, 4(2), 20–28.
Accurate. (2022). Case study on the use of Accurate in Indonesian MSMEs. Jakarta: CPSSoft.
Accurate. (2023). Features and advantages of Accurate Online. Retrieved from https://accurate.id
Badan Pusat Statistik (Statistics Indonesia/BPS). (2023). National Livestock Data 2023. Jakarta: BPS RI.
Chiu, C. Y., & Hsu, Y. C. (2021). The impact of cloud-based accounting systems on small and medium enterprises: Evidence from Taiwan. Asia Pacific Management Review, 26(2), 89– 99. https://doi.org/10.1016/j.apmrv.2020.07.004
Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4th ed.). Thousand Oaks, CA: SAGE Publications.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia. (2023). MSME digitalization guidelines for tax reporting. Jakarta: DJP.
Fitriani, S. (2020). Challenges of MSMEs in the digital era. Journal of Indonesian Creative Economy, 5(2), 90–97.
Ghozali, I. (2018). Multivariate analysis application with IBM SPSS 25 (9th ed.). Semarang: Diponegoro University Publishing Agency.
Gunawan, A., & Lestari, D. (2021). The benefits of real-time data for MSME business decision- making. Journal of Information Systems and Business, 6(1), 60–68.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). Thousand Oaks, CA: Sage Publications.
Hartono, J. (2019). Accounting information systems (Rev. ed.). Yogyakarta: Andi Publisher.
Indonesian Institute of Accountants (IAI). (2018). Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Jakarta: IAI.
Kementerian Koperasi dan UKM Republik Indonesia (Ministry of Cooperatives and SMEs, Republic of Indonesia). (2023). Annual Report on Indonesian MSMEs 2023. Jakarta: Ministry of Cooperatives and SMEs.
Kurniasih, E. (2022). Operational efficiency through automation. Journal of Accounting and Information Systems, 4(2), 23–30.
Minasari, N. (2022). Application of break-even point and profit planning in assessing financial performance at PTPN III Medan. Journal of Public Accounting and Finance, 5(2), 40–48.
Minasari, N. (2022). Calculation analysis of cost of goods manufactured using full costing method as the basis for determining selling prices at Kopi Kenangan Ringroad Citywalk Medan. Journal of Applied Economics and Business, 6(1), 25–32.
Minasari, N. (2023). Accounting for inventory and delivery lead time on operational efficiency with accounting information systems as moderating variable at PT. ASSA Medan. Journal of Information Systems and Accounting, 4(1), 12–20.
Minasari, N. (2023). Implementation of Accurate Online in preparing financial reports based on SAK ETAP at JW Net. Scientific Journal of Accounting and Information Systems, 5(1), 45–55.
Minasari, N. (2023). Workshop on financial report preparation based on the latest PSAK: Manual and computerized approaches for accounting students. Community Service Journal LP3M, 3(2), 33–40.
Nasution, M., & Sulaiman, M. (2022). Cloud accounting and operational efficiency of MSMEs. Journal of Digital Innovation and Economy, 2(1), 15–22.
Ningsih, R., & Subekti, A. (2021). Strategies for MSMEs upgrading through digitalization. Journal of Inclusive Economics, 4(2), 23–30.
Parasuraman, A. (2000). Technology Readiness Index (TRI): A multiple-item scale to measure readiness to embrace new technologies. Journal of Service Research, 2(4), 307–320. https://doi.org/10.1177/109467050024001
Ramadhan, I. A. (2023). The credibility of financial statements and banking access for MSMEs. Journal of Small and Medium Business Management, 7(1), 77–84.
Sari, M. A. (2021). Financial digitalization and capital access for MSMEs. Journal of Digital Economics and Business, 5(2), 45–52.
Slovin, R. (1960). Sampling techniques for survey research. Quezon City: University of the Philippines Press.
Sugiyono. (2019). Quantitative, qualitative, and R&D research methods. Bandung: Alfabeta.
Sulaiman, M. (2022). Cloud accounting and operational efficiency of MSMEs. Journal of Digital Innovation and Economy, 2(1), 15–22.
Susanto, H. (2021). Financial transparency of MSMEs with digital technology. Journal of Indonesian Microfinance, 3(3), 55–62.
Tornatzky, L. G., & Fleischer, M. (1990). The processes of technological innovation. Lexington, MA: Lexington Books.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Minasari Nasution, Zahri Fadli
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
