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

Rahmatul Auvi; Machmudin Eka Prasetya

doi:10.24843/EJA.2026.v36.i07.p02

Authors

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

DOI:

https://doi.org/10.24843/EJA.2026.v36.i07.p02

Keywords:

Cloud Accounting, MSMEs, TOE Framework, Digital Transformation

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.

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