Studi Literatur tentang Cloud Accounting
Sari
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
Teks Lengkap:
PDFReferensi
Ackerman, J. L. (2019). Ten Technology Predictions for the Next Decade - The CPA Journal. Retrieved September 2, 2020, from https://www.cpajournal.com/2019/12/17/ten-technology-predictions-for-the-next-decade/
Ahmed, P. I. (2020). Reducing Costs by the Use of Cloud Accounting. Journal of Arts, Literature, Humanities and Social Sciences, 54. https://doi.org/10.33193/JALHSS.54.2020.150
Aini, Q., Anoesyirwan, A., & Ana, Y. (2019). Effect of Cloud Accounting as income statement on Accountant Performance. Aptisi Transactions on Management (ATM). https://doi.org/10.33050/atm.v4i1.920
Aini, Q., Rahardja, U., Aisyah, E. S., & Khoirunisa, A. (2020). Performa Kinerja Admin Layanan Keuangan Mahasiswa Menggunakan Dashboard Pada Web Based Accounting Online. Informatika Mulawarman : Jurnal Ilmiah Ilmu Komputer, 15(1), 21. https://doi.org/10.30872/jim.v15i1.1911
Aini, Q., Rahardja, U., Arribathi, A. H., & Santoso, N. P. L. (2019). Penerapan Cloud Accounting dalam Menunjang Efektivitas Laporan Neraca pada Perguruan Tinggi. Computer Engineering, Science and System Journal. https://doi.org/10.24114/cess.v4i1.12051
Arief, K. (2013). Pengembangan Model Sistem Informasi Akuntansi Online Untuk Usaha Kecil Menengah. Sigma-Mu, 5(2), 133–144.
Arifin, R. A. P., Jeong, S., & Ock, Y. (2014). Suggestion of Mobile Cloud Accounting Application for Small Medium Micro Enterprises(SMMEs) in Indonesia. The Journal of Internet Electronic Commerce Resarch, 14(5), 147–160.
Bean, L. (2010). Cloud computing: Retro revival or the new paradigm? Journal of Corporate Accounting & Finance, 21(5), 9–14. https://doi.org/10.1002/jcaf.20605
Christauskas, C., & Miseviciene, R. (2012). Cloud–Computing Based Accounting for Small to Medium Sized Business. Engineering Economics, 23(1). https://doi.org/10.5755/j01.ee.23.1.1220
Dimitriu, O., & Matei, M. (2014). A New Paradigm for Accounting through Cloud Computing. Procedia Economics and Finance, 15, 840–846. https://doi.org/10.1016/S2212-5671(14)00541-3
Dimitriu, O., & Matei, M. (2015). Cloud Accounting: A New Business Model in a Challenging Context. Procedia Economics and Finance, 32, 665–671. https://doi.org/10.1016/S2212-5671(15)01447-1
Egiyi, M. A., & Udeh, S. N. (2020). Overview of Cloud Accounting in Nigeria. International Journal of Academic Management Science Research (IJAMSR), 4(6), 81–88.
Granlund, M., & Mouritsen, J. (2003). Special section on management control and new information technologies. European Accounting Review, 12(1), 77–83. https://doi.org/10.1080/0963818031000087925
Hamundu, F. M., Husin, M. H., Baharudin, A. S., & Khaleel, M. (2020). Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives. The Journal of Asian Finance, Economics and Business. https://doi.org/10.13106/jafeb.2020.vol7.no12.749
Karimi, J., & Walter, Z. (2015). The Role of Dynamic Capabilities in Responding to Digital Disruption: A Factor-Based Study of the Newspaper Industry. Journal of Management Information Systems, 32(1), 39–81. https://doi.org/10.1080/07421222.2015.1029380
Khanom, T. (2017). Cloud Accounting: A Theoretical Overview. IOSR Journal of Business and Management, 19(06), 31–38. https://doi.org/10.9790/487X-1906053138
Kirana, D. J., & Sitanggang, K. (2019). Pendampingan Penerapan Laporan Keuangan Di Era Digital Bagi Umkm Ciracas. In Seminar Nasional Pengabdian Kepada Masyarakat (pp. 49–53).
Knudsen, D.-R. (2020). Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting. International Journal of Accounting Information Systems, 36, 100441. https://doi.org/10.1016/j.accinf.2019.100441
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. British Accounting Review. https://doi.org/10.1016/j.bar.2019.04.002
Popivniak, Y. (2019). Cloud-Based Accounting Software: Choice Options In The Light Of Modern International Tendencies. Baltic Journal of Economic Studies, 5(3), 170. https://doi.org/10.30525/2256-0742/2019-5-3-170-177
Porter, M. E., & Heppelmann, J. E. (2014). How smart, connected products are transforming competition. Harvard Business Review.
Prichici, C., & Ionescu, B. (2015). Cloud Accounting-A New Paradigm Of Accounting Policies Literature Review. SEA - Practical Application of Science.
Prilahardo, R. (2016). Tinjauan Sistem Informasi Akuntansi UMKM Berbasis Cloud. BIP’s Jurnal Bisnis Perspektif. https://doi.org/10.37477/bip.v8i2.7
Rahardja, U., Aini, Q., Azizah, N., & Santoso, N. P. L. (2018). Efektivitas Akuntansi Online dalam Menunjang Proses Rekonsiliasi. NJCA (Nusantara Journal of Computers and Its Applications). https://doi.org/10.36564/njca.v3i2.69
Rahardja, U., Aini, Q., & Hardini, M. (2018). Penerapan Software Akuntansi Online Sebagai Penunjang Pencatatan Laporan Keuangan. SISFOTENIKA. https://doi.org/10.30700/jst.v8i2.408
Rahardja, U., Aini, Q., & Khoirunisa, A. (2019). Monitoring Kinerja User Akuntan Menggunakan Dashboard Pada Web Based Accounting Online di Perguruan Tinggi. SATIN - Sains Dan Teknologi Informasi. https://doi.org/10.33372/stn.v4i2.406
Rahmania, D., & Hariyani, F. E. (2019). Keefektifan Penyusunan Laporan Keuangan Menggunakan Sleekr Accounting. In Progress Conference (pp. 232–237).
Sadighi, M. (2014). Accounting System on Cloud: A Case Study. In 2014 11th International Conference on Information Technology: New Generations (pp. 629–632). IEEE. https://doi.org/10.1109/ITNG.2014.26
Singerová, J. (2018). Accounting in Cloud. European Financial and Accounting Journal. https://doi.org/10.18267/j.efaj.206
Suhayati, E., & Riandani, I. (2019). Accounting Application for Small Medium Enterprises. IOP Conference Series: Materials Science and Engineering, 662, 032056. https://doi.org/10.1088/1757-899X/662/3/032056
Wahyuni, T. (2018). Why Should MSMEs Adopt Accounting Application with Cloud Computing? The Reality of MSMEs in Depok, West Java. KnE Social Sciences. https://doi.org/10.18502/kss.v3i11.2858
Wibawa, B. M., Baihaqi, I., Hanoum, S., Ardiantono, D. S., Kunaifi, A., Persada, S. F., … Nareswari, N. (2019). Model Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Berbasis Cloud Bagi Pelaku UMKM. SEWAGATI, Jurnal Pengabdian Kepada Masyarakat – LPPM ITS, 3(3), 51–56.
Wicaksono, A., Kartikasary, M., & Salma, N. (2020). Analyze cloud accounting software implementation and security system for accounting in MSMEs and cloud accounting software developer. In Proceedings of 2020 International Conference on Information Management and Technology, ICIMTech 2020. https://doi.org/10.1109/ICIMTech50083.2020.9211271
Wyslocka, E., & Jelonek, D. (2015). Accounting in the Cloud Computing. TOJSAT, 5(4).
DOI: http://dx.doi.org/10.34209/equ.v23i2.2236
Article Metrics
Sari view : 299 timesPDF - 95 times
Refbacks
- Saat ini tidak ada refbacks.

This work is licensed under a Creative Commons Attribution 4.0 International License.
ISSN (Cetak): 0216-8545
ISSN (Online): 2684-9739
JURUSAN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA
This work is licensed under a Creative Commons Attribution 4.0 International License