Studi Literatur tentang Cloud Accounting

Andy Setiawan, Praptiningsih Praptiningsih, Nurhafifah Matondang

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Penelitian ini membahas berbagai literatur mengenai cloud accounting, keunggulan dan resiko yang dihadapi. Dampaknya terhadap operasional perusahaan dan akuntan, serta pengembangan penelitian yang dapat dilakukan. Cloud accounting merupakan sebuah pengembangan perangkat lunak akuntansi dengan memanfaatkan teknologi internet. Biaya murah dan kemudahan akses merupakan beberapa keunggulan yang dimiliki. Penggunaan dalam kegiatan operasional memberikan dampak dalam peningkatan efektivitas dan efisiensi di perusahaan. Resiko keamanan dan kerahasiaan data merupakan isu utama yang menjadi perhatian pengguna. Profesi akuntan juga diharapkan ikut melakukan adaptasi teknologi, paradigma dan cara kerja. Keterbatasan penelitian yang membahas mengenai cloud accounting merupakan sebuah peluang untuk mengembangkan tema ini dari berbagai perspektif.    


Kata Kunci


Studi Literatur; Akuntansi Awan; Akuntansi Online; Akuntansi Berbasis Web

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Referensi


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DOI: http://dx.doi.org/10.34209/equ.v23i2.2236

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