The Impact Of Digital Vision And Cloud Accounting Adoption On MSME Sustainability
Abstract
Abstract
The adoption of technology by Micro, Small, and Medium Enterprises (MSMEs) is crucial for their sustainability. This research investigates the role of digital vision in driving the adoption of cloud accounting among food and beverage MSMEs in Central Java and Yogyakarta. The study further examines the contribution of cloud accounting to enhancing the economic, social, and environmental sustainability of these enterprises. Results from a sample of 167 MSMEs, analyzed using SEM-PLS, indicate a positive relationship between digital vision and cloud accounting adoption. Moreover, cloud accounting adoption positively impacts economic, social, and environmental sustainability.
Keyword : MSMEs, digital vision, cloud accounting, sustainability, social, environmental
Keywords
Full Text:
PDFReferences
Al-Mutawa, B., & Saeed Al Mubarak, M. M. (2024). Impact of cloud computing as a digital technology on SMEs sustainability. Competitiveness Review: An International Business Journal, 34(1), 72–91. https://doi.org/10.1108/CR-09-2022-0142
Aligarh, F., Sutopo, B., & Widarjo, W. (2023). The antecedents of cloud computing adoption and its consequences for MSMEs’ performance: A model based on the Technology-Organization-Environment (TOE) framework. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2220190
Barney, J. (1991). Firm Reources ad Sustained Competitive Advantege. In Journal of Management (Vol. 17, Issue 1, pp. 99–120).
Bharadwaj, A., El Sawy, O. A., Pavlou, P. A., & Venkatraman, N. (2013). Digital Business Strategy: Toward a Next Generation of Insights. MIS Quarterly, 37(2), 471–482. http://www.jstor.org/stable/43825919
BinSaeed, R. H., Yousaf, Z., Grigorescu, A., Radu, V., & Nassani, A. A. (2023). Digital Revolution and Digitization Process to Promote AIS as a Vector of Financial Performance. Systems, 11(7). https://doi.org/10.3390/systems11070339
Boutetière, H. de la, Montagner, A., & Reich, A. (2018). Unlocking success in digital transformations. https://www.mckinsey.com/capabilities/people-and-organizational-performance/our-insights/unlocking-success-in-digital-transformations#/
Dewi, R. K., & Purwantini, A. H. (2023). Financial Literacy and Inclusion as well as Accounting Skills for MSME Sustainability. Akuntansi Bisnis Dan Manajemen, 30(September (02)), 133–144. https://journal.stie-mce.ac.id/index.php/jabm/article/view/1279/487
Grant, N. C. (2020). FACTORS INFLUENCING WILLINGNESS TO ADOPT ADVANCED ANALYTICS IN SMALL BUSINESSES [Department of Computer Information Sciences And]. https://www.proquest.com/openview/9b26cfa8b9103563a939f64ddf71358b/1?pq-origsite=gscholar&cbl=44156
Gupta, P., Seetharaman, A., & Raj, J. R. (2013). The usage and adoption of cloud computing by small and medium businesses. International Journal of Information Management, 33(5), 861–874. https://doi.org/10.1016/j.ijinfomgt.2013.07.001
Hair, J. F., W. C. Black, B. J. Babin, R. E. D. (2014). Multivariate Data Analysis. 7th Edition (7th ed.). Pearson Education Limited.
Hamundu, F. M., Husin, M. H., Baharudin, A. S., & Khaleel, M. (2020). Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives. Journal of Asian Finance, Economics and Business, 7(12), 749–759. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.749
Hamzah, A., Suhendar, D., & Arifin, A. Z. (2023). Factors Affecting Cloud Accounting Adoption In SMEs. Jurnal Akuntansi, 27(03), 442–464.
Jayashree, S., Reza, M. N. H., Malarvizhi, C. A. N., & Mohiuddin, M. (2021). Industry 4.0 implementation and Triple Bottom Line sustainability: An empirical study on small and medium manufacturing firms. Heliyon, 7(8), e07753. https://doi.org/10.1016/j.heliyon.2021.e07753
Jhurani, J. (2022). Driving Economic Efficiency And Innovation: The Impact Of Workday Financials In Cloud-based Erp Adoption. International Journal of Computer Engineering and Technology (IJCET), 13(2), 135–145. https://doi.org/10.17605/OSF.IO/TFN8R
Kartikasary, M., Wicaksono, A., Laurens, & Juvenia. (2023). Cloud Accounting Application Program Analysis in Micro, Small, and Medium Business in Indonesia. E3S Web of Conferences, 388. https://doi.org/10.1051/e3sconf/202338803022
Khayer, A., Talukder, M. S., Bao, Y., & Hossain, M. N. (2020). Cloud computing adoption and its impact on SMEs’ performance for cloud supported operations: A dual-stage analytical approach. Technology in Society, 60(April 2019), 101225. https://doi.org/10.1016/j.techsoc.2019.101225
Lutfi, A., Al-Khasawneh, A. L., Almaiah, M. A., Alsyouf, A., & Alrawad, M. (2022). Business Sustainability of Small and Medium Enterprises during the COVID-19 Pandemic: The Role of AIS Implementation. Sustainability (Switzerland), 14(9). https://doi.org/10.3390/su14095362
Qunpeng, F. (2024). The Effects of Strategic Vision on Digitalization and Digital Transformation : Considering Resource Orchestration. Pukyong National Universit.
Rawashdeh, A., & Rawashdeh, B. S. (2023). The effect cloud accounting adoption on organizational performance in SMEs. International Journal of Data and Network Science, 7(1), 411–424. https://doi.org/10.5267/j.ijdns.2022.9.005
Sandi, F. (2024). UKM Makanan di RI Tembus 1,7 Juta Unit, Serap 3,6 Juta Pekerja. CNBC Indonesia. https://www.cnbcindonesia.com/entrepreneur/20240606192846-25-544554/ukm-makanan-di-ri-tembus-17-juta-unit-serap-36-juta-pekerja
Sybirianska, Y., Dyba, M., Britchenko, I., Ivashchenko, A., Vasylyshen, Y., & Polishchuk, Y. (2018). Fintech platforms in sme’s financing: eu experience and ways of their application in Ukraine. Investment Management and Financial Innovations, 15(3), 83–96. https://doi.org/10.21511/imfi.15(3).2018.07
Tahmid, M. (2023). Accounting in the Cloud: A New Era of Streamlining Accounting with Cloud Technology. Journal of Cloud Computing, 1(1), 14. https://www.researchgate.net/publication/371109284_Accounting_in_the_Cloud_A_New_Era_of_Streamlining_Accounting_with_Cloud_Technology%0Ahttps://www.researchgate.net/publication/371109284
DOI: https://doi.org/10.24176/agj.v9i2.13934
Refbacks
- There are currently no refbacks.
Copyright (c) 2025 Accounting Global Journal
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
View My Stats
Accounting Global Journal (AGJ) is licensed under a Creative Commons Attribution 4.0 International License.
Dedicated to:
