IMPLEMENTATION OF A CLOUD-BASED ACCOUNTING INFORMATION SYSTEM TO IMPROVE FINANCIAL TRANSPARENCY OF MSMES IN TANGERANG REGENCY
Main Article Content
Sapriyadi
Abu Naim
Purwani Husodo
Annisa Risqi Sulistya Kusuma Wardhani
Siti Fatimatul Zuhro
Rina Ambarwati
Ervina Yennie Permanningrum
Andika Mugi Gumilang
Fery Updi
Adam Zulfahmi
The rapid advancement of information technology has significantly influenced the business landscape, including the Micro, Small, and Medium Enterprises (MSME) sector in Tangerang Regency. As key contributors to regional economic growth, MSMEs face the urgent need to adopt digital transformation, particularly in financial management. However, many MSMEs continue to rely on manual or spreadsheet-based systems, which hinder financial transparency, accuracy, and efficiency. This study aims to analyse the implementation of cloud-based accounting information systems (AIS) and their impact on improving MSMEs’ financial transparency in Tangerang Regency. The research employs a quantitative descriptive method, using questionnaires distributed to 100 MSME owners and financial staff who have implemented cloud-based accounting systems. Data were analysed through simple linear regression using SPSS 26 to determine the relationship between the implementation of cloud-based AIS (independent variable) and financial transparency (dependent variable). The results indicate that the implementation of cloud-based AIS has not significantly improved financial transparency among MSMEs in Tangerang Regency, with an R-squared value of 0.003 and a significance level of 0.624 (>0.05). This suggests that only 0.3% of financial transparency variation is explained by the use of cloud-based systems, while 99.7% is influenced by other factors such as digital literacy, infrastructure readiness, and managerial support. Despite the weak statistical correlation, the findings highlight the strategic potential of cloud-based accounting systems to enhance operational efficiency, data accessibility, and stakeholder trust. The study concludes that the success of digital transformation among MSMEs requires not only technological adoption but also government facilitation, training in digital literacy, and policy support to maximise transparency and accountability in financial management.
Alghamdi, A. S. (2025). A cloud-metaheuristic-based framework for stochastic optimization of a hybrid wind/hydrogen based-Fuel cell system in distribution network considering uncertainty. International Journal of Electrical Power and Energy Systems, 169. https://doi.org/10.1016/j.ijepes.2025.110778
Alqudah, H., Mansour, A. Z., Rawashdeh, B. S., Lutfi, A., Al Barrak, T., Almaiah, M. A., & Alrawad, M. (2024). Enhancing the internal auditors’ effectiveness in jordanian companies: The impact of cloud-based accounting usage and the moderating role of digital proficiency. Computers in Human Behavior Reports, 15. https://doi.org/10.1016/j.chbr.2024.100442
Alzahrani, A., & Alzahrani, H. A. (2025). A privacy-preserving and energy efficient authentication protocol for the cloud-based e-healthcare system. Alexandria Engineering Journal, 118, 59–90. https://doi.org/10.1016/j.aej.2025.01.051
Ammar, S. F. (2025). Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals. International Journal of Accounting Information Systems, 56. https://doi.org/10.1016/j.accinf.2025.100728
Antonova, A. S., Flannery, W., Gómez, S., Gustavsson, M., Hadjimichael, M., Murtagh, B., Ounanian, K., Solnør, S., Steiro, V. M. D., & Svels, K. (2025). Centering coastal communities’ diverse economic practices in the blue economy. Geoforum, 166. https://doi.org/10.1016/j.geoforum.2025.104410
Bello, S. A., Oyedele, L. O., Akanbi, L. A., & Bello, A.-L. (2025). Cloud computing for chatbot in the construction industry: An implementation framework for conversational-BIM voice assistant. Digital Engineering, 5, 100031. https://doi.org/10.1016/j.dte.2024.100031
Bhati, M., Goerlandt, F., & Pelot, R. (2025). Digital twin development towards integration into blue economy: A bibliometric analysis. In Ocean Engineering (Vol. 317). Elsevier Ltd. https://doi.org/10.1016/j.oceaneng.2024.119781
Colarusso, C., Falco, I., & Zimeo, E. (2025). Business continuity of Cloud-based IoT applications through a seamless continuum. Internet of Things (The Netherlands), 33. https://doi.org/10.1016/j.iot.2025.101723
Diederichsen, S. D., Weiss, C. V. C., Lima, F. A. V., dos Santos, B. A. Q., Guyot-Téphany, J., Thomas, J. B. E., Lukic, I., Rebours, C., Walsh, J. P., McCann, J., Juell-Skielse, E., Gröndahl, F., & Scherer, M. E. G. (2025). Exploring the contribution of multi-use approach in fostering local blue economy: Insights from the Global South. Ocean and Coastal Management, 266. https://doi.org/10.1016/j.ocecoaman.2025.107689
Goretzki, L., & Pfister, J. A. (2023). The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work. Critical Perspectives on Accounting, 95. https://doi.org/10.1016/j.cpa.2022.102504
Graziano, M., Fiaschetti, M., Gross, J. W., Alexander, K. A., Longo, A., & O’Higgins, T. (2025). A room with a blue view: The impact of Blue Economy activities on housing prices across Scottish regions. Journal of Rural Studies, 117. https://doi.org/10.1016/j.jrurstud.2025.103632
Hoareau, K. (2025). Knowledge, power and the blue economy: Breaking down barriers. Marine Policy, 182. https://doi.org/10.1016/j.marpol.2025.106883
Matovu, B., Mim, T. A., & Lutalo, B. (2025). Where and how can Africa and India leverage the blue economy opportunities of the Indian Ocean region as a driver for sustainable development and partnerships? In Sustainable Futures (Vol. 10). Elsevier Ltd. https://doi.org/10.1016/j.sftr.2025.101218
Sawandi, N., & Thomson, I. (2014). Broadening Corporate Accountability: An ‘Idealised’ Downward Accountability Model. Procedia - Social and Behavioral Sciences, 164, 429–436. https://doi.org/10.1016/j.sbspro.2014.11.099
Zhang, Z. (2025). Function Expansion and Application Optimization of Enterprise Resource Planning (ERP) System Based on Cloud Computing. Procedia Computer Science, 261, 287–293. https://doi.org/10.1016/j.procs.2025.04.206
