Sulkhanu Risqo Wahyudi
Department of Accounting, Universitas Muhammadiyah Magelang, Magelang, Indonesia
Anissa Hakim Purwantini
Department of Accounting, Universitas Muhammadiyah Magelang, Magelang, Indonesia
Farida
Department of Accounting, Universitas Muhammadiyah Magelang, Magelang, Indonesia
DOI: https://doi.org/10.19184/jauj.v22i2.52988
ABSTRACT
This study draws on the Technology-Organization-Environment (TOE) framework to investigates how digital vision, serving as a proxy for intention, influences the adoption of cloud accounting. Furthermore, it evaluates the consequent effect of this adoption on the economic sustainability of culinary Micro, Small, and Medium Enterprises (MSMEs) in the Yogyakarta Special Region. Using convenience sampling, a total of 163 culinary MSMEs that have adopted cloud accounting applications and digital payment methods were selected as the sample. The results of the study, analyzed using the SEM-PLS (Structural Equation Modeling - Partial Least Squares) technique, indicate that relative advantage, competitive pressure, and vendor support have a positive effect on digital vision. Moreover, digital vision drives MSMEs to adopt cloud accounting, which positively impacts economic sustainability. The organizational dimensions of top management support and organizational readiness were found to have no effect on the digital vision of MSMEs in the culinary sector. These findings have significant implications for MSME practitioners, the government, and cloud accounting vendors to support MSME sustainability.
Keywords: digital vision; MSMEs; sustainability; TOE framework
ABSTRAK
Penelitian ini menggunakan kerangka kerja Teknologi-Organisasi-Lingkungan (TOE) untuk menyelidiki bagaimana visi digital, yang berfungsi sebagai proxy untuk niat, mempengaruhi adopsi akuntansi cloud. Selain itu, penelitian ini mengevaluasi dampak konsekuensial dari adopsi tersebut terhadap keberlanjutan ekonomi usaha mikro, kecil, dan menengah (UMKM) kuliner di Wilayah Khusus Yogyakarta. Menggunakan sampling kenyamanan, total 163 UMKM kuliner yang telah mengadopsi aplikasi akuntansi awan dan metode pembayaran digital dipilih sebagai sampel. Hasil penelitian, yang dianalisis menggunakan teknik SEM-PLS (Structural Equation Modeling - Partial Least Squares), menunjukkan bahwa keunggulan relatif, tekanan kompetitif, dan dukungan vendor memiliki efek positif terhadap visi digital. Selain itu, visi digital mendorong UMKM untuk mengadopsi akuntansi awan, yang berdampak positif pada keberlanjutan ekonomi. Dimensi organisasi berupa dukungan manajemen puncak dan kesiapan organisasi ditemukan tidak memiliki pengaruh terhadap visi digital UMKM di sektor kuliner. Temuan ini memiliki implikasi signifikan bagi praktisi UMKM, pemerintah, dan penyedia layanan akuntansi awan untuk mendukung keberlanjutan UMKM.
Keywords: keberlanjutan; kerangka kerja TOE; UMKM; visi digital
REFERENCES
Al-Sharafi, M. A., Iranmanesh, M., Al-Emran, M., Alzahrani, A. I., Herzallah, F., & Jamil, N. (2023). Determinants of cloud computing integration and its impact on sustainable performance in SMEs: An empirical investigation using the SEM-ANN approach. Heliyon, 9(5), e16299. https://doi.org/10.1016/j.heliyon.2023.e16299
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
Amalia, R. D., & Purwantini, A. H. (2021). Investigasi Niat Penggunaan Financial Technology Payment Bagi Usaha Mikro Kecil Menengah. Jurnal Akuntansi Universitas Jember, 19(1), 35–47.
Angelia, D. (2022). Usaha Kuliner di Indonesia dalam Bingkai Statistik. GoodStats. https://goodstats.id/article/lebih-dari-10000-usaha-kuliner-ada-di-indonesia-bagaimana-statistiknya-OTIU5
As Sajjad, M. B., Kalista, S. D., Zidan, M., & Christian, J. (2020). Analisis Manajemen Risiko Bisnis. Jurnal Akuntansi Universitas Jember, 18(1), 51. https://doi.org/10.19184/jauj.v18i1.18123
Blumberg, B., Cooper, D., & Schindler, P. (2014). EBOOK: Business research methods. McGraw Hill.
Gangwar, H., Hema, D., & Ramaswamy, R. (2015). Journal of Enterprise Information Management Understanding determinants of cloud computing adoption using an integrated TAM-TOE model. Journal of Enterprise Information Management, 28(1), 107–130.
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
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.
Handayani, S. F., & Mahendrawathi, E. R. (2019). Antecedent and business process management non-technical capabilities in social media implementation for micro, small and medium enterprises: A conceptual model. Procedia Computer Science, 161, 1114–1121. https://doi.org/10.1016/j.procs.2019.11.223
Herawati, M. (2023). UMKM Kuliner di DIY Diminta Segera Mengurus Izin. Harian Jogja.
Hossain, M. S., & Rahman, M. S. (2020). Understanding the Bandwagon Effect in Technology Adoption: Evidence from Small and Medium Enterprises (SMEs). Journal of Business Research, 115, 373–381.
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
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
Kinyua, L. G. (2016). The Influence of Vendor Support on Enterprise Resource Planning Success in Manufacturing Companies in Nairobi County [Strathmore University]. http://su-plus.strathmore.edu/handle/11071/5111http://su-plus.strathmore.edu/handle/11071/5111
Lutfi, A. (2022). Understanding the Intention to Adopt Cloud-based Accounting Information System in Jordanian SMEs. International Journal of Digital Accounting Research, 22(January), 47–70. https://doi.org/10.4192/1577-8517-v22_2
Lutfi, A. A., Idris, K. M., & Mohamad, R. (2017). AIS usage factors and impact among Jordanian SMEs The ERP(environment uncertainty). Journal of Advanced Research in Business and Management Studies, 6(1), 24–38.
Moniruzzaman, M., & Rahman, M. M. F. (2023). Cloud Accounting Practice in Small and Medium Enterprises (SMEs) of Bangladesh. Journal of International Business and Management, 6(6), 1–15. https://doi.org/10.37227/jibm-2023-05-6159
Niemand, T., Rigtering, J. P. C., Kallmünzer, A., Kraus, S., & Maalaoui, A. (2021). Digitalization in the financial industry: A contingency approach of entrepreneurial orientation and strategic vision on digitalization. European Management Journal, 39(3), 317–326. https://doi.org/10.1016/j.emj.2020.04.008
Oke, A. E., Kineber, A. F., Al-Bukhari, I., Famakin, I., & Kingsley, C. (2023). Exploring the benefits of cloud computing for sustainable construction in Nigeria. Journal of Engineering, Design and Technology, 21(4), 973–990.
Purniawan, Y., Mas’ud, I., & Wulandari, N. (2019). Penerapan Metode Variable Costing Dalam Perhitungan Harga Pokok Produksi Untuk Menentukan Harga Jual. Jurnal Akuntansi Universitas Jember, 17(2), 82–91.
Rahayu, R., & Day, J. (2017). E-commerce adoption by SMEs in developing countries: evidence from Indonesia. Eurasian Business Review, 7(1), 25–41. https://doi.org/10.1007/s40821-016-0044-6
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
Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & Chiwamit, P. (2021). Cloud Accounting Adoption in Small and Medium Enterprises: An Integrated Conceptual Framework: Five factors of determinant were identified by integrated Technology-Organization-Environment (TOE) framework, Diffusion of Innovation (DOI), Institutional Theo. https://doi.org/10.1145/3447432.3447439
Semuel, H., Devie, & Silviana Shenjaya. (2018). Analisa business strategy perusahaan manufaktur Indonesia. Petra Business and Management Review, 4(1), 1–28.
Septiani, L. (2023). Produktivitas UMKM Diprediksi Naik 140% Jika Mampu Adopsi Cloud Artikel ini telah tayang di Katadata.co.id dengan judul “Produktivitas UMKM Diprediksi Naik 140% Jika Mampu Adopsi Cloud” , https://katadata.co.id/digital/teknologi/6512d10d37f66/produktivita. Katadata.Co.Id. https://katadata.co.id/digital/teknologi/6512d10d37f66/produktivitas-umkm-diprediksi-naik-140-jika-mampu-adopsi-cloud
Smith, A., & White, J. (2020). The Adoption of Cloud Accounting: An Empirical Analysis of Small Businesses. Journal of Accounting and Technology, 15(3), 101–115.
Sulaiman, E., Handayani, C., & Widyastuti, S. (2021). Transformasi digital technology-organization-environment (toe) dan inovasi difusi e-business untuk umkm yang berkelanjutan: model konseptual. Jurnal Manajemen Dan Bisnis Kreatif, 7(1), 51–62.
Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). The Processes of Technological Innovation. Lexington Books. https://books.google.co.id/books?id=EotRAAAAMAAJ
Zhang, Y., & Li, W. (2018). The Impact of Bandwagon Effect on Technology Adoption in Enterprises: A Case Study of Mobile Payment in China. Journal of Enterprise Information Management, 3(31), 404–419.
Zhang, X., & Aumeboonsuke, V. (2023). Dynamic Capabilities in Business Sustainability: Insights from AIS and Organizational Innovation. Kurdish Studies, 11(2), 2649–2663. https://doi.org/10.58262/ks.v11i02.193.
Published
31-12-2024
Issue
Vol. 22 No. 2 (2024): Jurnal Akuntansi Universitas Jember
Pages
201-214
License
Copyright (c) 2024 Jurnal Akuntansi Universitas Jember
How to Cite
Wahyudi, S. R., Purwantini, A. H., & Farida, F. (2024). The Adoption of Cloud Accounting by MSMEs: The Role of Digital Vision And Its Impact on Economic Sustainability. Jurnal Akuntansi Universitas Jember, 22(2), 201. https://doi.org/10.19184/jauj.v22i2.52988
