Cloud Accounting Sebagai Media Pelaporan Keuangan UMKM: Studi Kasus UMKM Layang-Layang
DOI:
https://doi.org/10.31092/kuat.v5i1.1885Keywords:
Pelaporan Keuangan, Cloud Accounting, UKMAbstract
Tujuan kegiatan ini adalah untuk mengetahui pengetahuan pelaporan keuangan pengusaha UMKM Kampung Layang-Layang dan pemahaman pengusaha terhadap penggunaan cloud accounting sebagai penunjang efisiensi dan efektivitas pelaporan keuangan bisnis. Kegiatan ini menggunakan metodologi kualitatif deskriptif berupa observasi langsung, wawancara, kuesioner, dan dokumentasi langsung ke objek kegiatan. Informan utama dalam penelitian ini adalah para pelaku usaha UMKM yang tergabung dalam UPPKA Kampung Layang-Layang. Ketua pelaksana komunitas itu sebagai informan tambahan. Kegiatan ini memberikan kontribusi secara praktis. Kontribusi praktisnya adalah para pengusaha dapat memaksimalkan penggunaan cloud accounting sebagai media yang dapat digunakan dalam penyusunan laporan keuangan.
References
Arief, K. (2013). Pengembangan Model Sistem Informasi Akuntansi Online Untuk Usaha Kecil Menengah. Sigma-Mu, 5(2), 133–144.
Christauskas, C., & Miseviciene, R. (2012). Cloud–Computing Based Accounting for Small to Medium Sized Business. Engineering Economics, 23(1). https://doi.org/10.5755/j01.ee.23.1.1220.
Dimitriu, O., & Matei, M. (2015). Cloud Accounting: A New Business Model in a Challenging Context. Procedia Economics and Finance, 32, 665–671. https://doi.org/10.1016/S2212-5671(15)01447-1.
Hamundu, F. M., Husin, M. H., Baharudin, A. S., & Khaleel, M. (2020). Intention to adopt cloud accounting: A conceptual model from Indonesian MSMEs perspectives. The Journal of Asian Finance, Economics and Business. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.749.
Khanom, T. (2017). Cloud Accounting: A Theoretical Overview. IOSR Journal of Business and Management, 19(06), 31–38. https://doi.org/10.9790/487X-1906053138
Lovita. (2012) Application of " Clouds Computing " in Smes Simple Accounting Process for Effective and Efficient Efforts To Penetrate Global Markets, Sustainable Competitive Advantage (SCA), 2(1), 1–9,
Popivniak, Y. (2019). Cloud-Based Accounting Software: Choice Options In The Light Of Modern International Tendencies. Baltic Journal of Economic Studies, 5(3), 170. https://doi.org/10.30525/2256-0742/2019-5-3-170-177.
Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & Chiwamit, P. (2022). Cloud accounting adoption in Thai SMEs amid the COVID-19 pandemic: An explanatory case study. Journal of Innovation and Entrepreneurship, 11(1), 43. https://doi.org/10.1186/s13731-022-00234-3.
Setiawan, A., Praptiningsih, P., & Matondang, N. (2020). Studi literatur tentang cloud accounting. EQUITY, 23(2), 189-200. 2020, https://doi.org/10.34209/equ.v23i2.2236.
Sugiyono. (2014). Metode penelitian kombinasi (Mixed methods). Alfabeta. Bandung.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 KUAT : Keuangan Umum dan Akuntansi Terapan

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a CC BY-SA Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.









