TRANSFORMASI DIGITAL UMKM: KAJIAN LITERATUR KESIAPAN ADOPSI CLOUD ACCOUNTING DI ERA DIGITALISASI (A Systematic Literature Review)
Abstract
Digital transformation has become an urgent necessity for Micro, Small and Medium Enterprises (MSMEs) to remain competitive in the modern era. However, the adoption of cloud-based accounting technology still faces various challenges. The objective of this research is to identify key factors influencing cloud accounting adoption among MSMEs. The methodology employed is a systematic literature review using to analyze technology, organization, environment and individual factors affecting adoption. The research findings indicate that technology factors such as ease of use and data security, organizational factors including management support and resources and environmental factors like competition and regulation significantly influence cloud accounting adoption decisions. This research contributes guidance for academics and practitioners in understanding MSME digital transformation dynamics and assists governments in formulating more effective policies to support technology adoption
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Amelia, N. N., & Setiawan, A. (2024). The Influence of Cloud Accounting Readiness on MSME’s in Solo Raya. International Conference of Business and Social Sciences, 467–478. https://doi.org/10.24034/icobuss.v4i1.527
Amir Hamzah, Dadang Suhendar, & Agus Zainul Arifin. (2023). Factors Affecting Cloud Accounting Adoption In SMEs. Jurnal Akuntansi, 27(3), 442–464. https://doi.org/10.24912/ja.v27i3.1520
Ayu Miranti Kusumaningrum, Galuh Aninditiyah, & N. A. Miftahul Huda. (2025). Transparansi Keuangan UMKM melalui Otomatisasi Akuntansi Digital Berbasis Cloud. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 18(1), 423–433. https://doi.org/10.51903/kompak.v18i1.2888
Bachtiar, J. F., Kristin, D. M., & Riantono, I. E. (2023). Considering Factors for Cloud Accounting Adoption in SME: A Systematic Literature Review. Proceedings of 2023 International Conference on Information Management and Technology, ICIMTech 2023, 137–142. https://doi.org/10.1109/ICIMTech59029.2023.10277930
Faiz, F. R. P., Safina, S. A. D., Citra, C. A., Angelia, A., Iqlima, I. N., & Christyan, C. D. H. N. (2025). Systematic Literatur Review: Pengaruh Cloud Accounting Terhadap Efektivitas Sistem Pelaporan Keuangan Di UMKM. In Jurnal Ekonomika Dan Bisnis (JEBS) (Vol. 5, Issue 3, pp. 527–533). https://doi.org/10.47233/jebs.v5i3.2769
Firdaus, R., & Munawarah. (2024). Integrasi Sistem Informasi Akuntansi Dengan Teknologi Cloud: Peluang Dan Tantangan Di Era Transformasi Digital. JICN: Jurnal Intelek Dan Cendikiawan Nusantara, 1(6), 1–15. https://jicnusantara.com/index.php/jicn/article/view/1680
Gui, A., Sierrano, K., Novantia, D., Loren, T., Ikhsan, R. B., & Halim, E. (2024). Exploring Cloud Accounting Adoption Readiness Among Indonesian Small-Medium Enterprises. 2024 International Conference on Intelligent Cybernetics Technology and Applications, ICICyTA 2024, 1106–1111. https://doi.org/10.1109/ICICYTA64807.2024.10912832
Helmina, M. R. A., Weningtyas, N., Yusniar, M. W., & Susilowati, P. M. (2024). Faktor Penentu Minat Penggunaan Cloud Accounting Pada Umkm Di Kota Banjarmasin. Jwm (Jurnal Wawasan Manajemen), 12(3), 280–293. https://doi.org/10.20527/jwm.v12i3.338
Herawan, N. A. C., & Purwantini, A. H. (2025). Technological, Organizational, and Enviromental Drivers of CLoud Accounting Adoption and Economic Sustainibility Outcome. Proceeding of International …. https://conference.ut.ac.id/index.php/proceeding_iscebe/article/view/5705
Hidayati, I., & Hermawan, A. (2023). Digitalization Accounting for MSMEs in Indonesia : A Literature Review. Asian Journal of Management Entrepreneurship and Social Science, 3(2), 418–435. https://ajmesc.com/index.php/ajmesc
Khoiroh, F., & Anwar, C. (2025). Peningkatan Pendapatan : Faktor Pengguna E – Commerce Dan Financial Technolog. Jurnal Riset Akuntansi Aksioma, 24(1), 150–161. https://doi.org/10.29303/aksioma.v24i1.484
Mahardhika, A. S., Herwiyanti, E., Lestari, P., Praptapa, A., Setyorini, C. T., Suyono, E., & Restianto, Y. E. (2024). Eksplorasi Tren Penelitian Cloud Accounting melalui Analisis Bibliometrik. Owner, 8(3), 2531–2538. https://doi.org/10.33395/owner.v8i3.2081
Musyaffi, A. M., Johari, R. J., Hendrayati, H., Wolor, C. W., Armeliza, D., Mukhibad, H., & Izwandi, H. S. C. (2025). Exploring Technological Factors and Cloud Accounting Adoption in MSMEs: A Comprehensive TAM Framework. International Review of Management and Marketing , 15(1), 283–292. https://doi.org/10.32479/irmm.17451
Napitupulu, M. A., & Siahaan, S. B. (2025). Pengaruh Adopsi Cloud Accounting terhadap Kinerja UKM Studi Kasus Multi-Perusahaan di Sektor Ritel. Jurnal Manajemen Informatika & Komputerisasi Akuntansi, 9(1), 188–200.
Novianti, E., & Aligarh, F. (2025). MSME Adoption of Cloud Accounting: A TAM and UTAUT Perspective. In Proceedings of Economics Business Innovation & Creativity. https://doi.org/10.32493/ebic.v2i1.51050
Nufika, D., Kesuma, S. A., Risanty, & Nasution, A. A. (2024). Accelerated Cloud Accounting Implementation: Study on Small and Medium Enterprise in Indonesia. Studies in Systems, Decision and Control, 569, 947–955. https://doi.org/10.1007/978-3-031-71649-2_78
Permatasari, D., Mohammed, N. F., & Shafie, N. A. (2024). Exploring Factors Influencing the Adoption of Cloud Accounting Systems in Indonesian Micro Small and Medium Enterprises: A Unified Theory of Acceptance and Use of Technology Based Analysis. Management and Accounting Review, 23(1), 195–229. https://doi.org/10.24191/mar.v23i01-07
Suhaimi, A., Baharudin, & Khaleel, M. (2020). Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives. The Journal of Asian Finance, Economics and Business, 7(12), 749–759. https://db.koreascholar.com/Article/Detail/403210
Published
2025-12-30
How to Cite
Firdaus, N., Septiandi, I. D. C., Anggraeni, N. J., & Purnamasari, W. (2025). TRANSFORMASI DIGITAL UMKM: KAJIAN LITERATUR KESIAPAN ADOPSI CLOUD ACCOUNTING DI ERA DIGITALISASI (A Systematic Literature Review). Jurnal Riset Akuntansi Aksioma, 24(2), 307-320. https://doi.org/10.29303/aksioma.v24i2.560
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Articles
Copyright (c) 2025 Nurwahidah Firdaus, Indra Dwi Cahya Septiandi, Naufa Julia Anggraeni, Wulan Purnamasari
This work is licensed under a Creative Commons Attribution 4.0 International License.
