Adopsi Cloud Accounting sebagai Variabel Mediasi dalam Meningkatkan Kinerja UMKM di Kota Banjarmasin

Maulida Yulianti; Monica Rahardian Ary Helmina; Novita Weningtyas Respati

doi:10.61132/anggaran.v4i3.2476

Authors

Maulida Yulianti Universitas Lambung Mangkurat
Monica Rahardian Ary Helmina Universitas Lambung Mangkurat
Novita Weningtyas Respati Universitas Lambung Mangkurat

DOI:

https://doi.org/10.61132/anggaran.v4i3.2476

Keywords:

Cloud Accounting, Competitive Pressure, Computer Self-Efficacy, Organizational Readiness, Relative Advantage

Abstract

Digital transformation has become an important strategy for improving the competitiveness and performance of Micro, Small, and Medium Enterprises (MSMEs). However, the adoption of cloud accounting among MSMEs remains relatively low, highlighting the need to identify the factors influencing its implementation. This study aims to examine the effects of relative advantage, organizational readiness, competitive pressure, and computer self-efficacy on cloud accounting adoption, as well as to investigate the mediating role of cloud accounting adoption in enhancing MSME performance in Banjarmasin City. This study employed a quantitative explanatory approach using purposive sampling involving 396 MSME owners or managers. Data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS 4. The results indicate that relative advantage, organizational readiness, and competitive pressure have positive and significant effects on cloud accounting adoption, while computer self-efficacy has a significant negative effect. Furthermore, cloud accounting adoption significantly mediates the relationships between all independent variables and MSME performance. These findings suggest that improvements in MSME performance depend not only on technological, organizational, environmental, and individual factors but also on the successful implementation of cloud accounting as part of digital transformation. This study provides practical implications for MSME owners, policymakers, and technology providers in promoting cloud accounting adoption to enhance business competitiveness and performance.

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