Analysis of the Effect of the Implementation of Cloud-Based Accounting Information Systems, User Understanding Levels, and Data Quality on the Efficiency of the Audit Process
DOI:
https://doi.org/10.55606/jebaku.v5i2.5351Keywords:
Audit Efficiency, Cloud-Based SIA (Accounting Information System), Data Quality, User UnderstandingAbstract
The implementation of cloud-based accounting information systems has significantly transformed modern auditing practices. This study examines the influence of cloud-based system implementation, user understanding level, and data quality on the efficiency of the audit process. This study uses a qualitative approach with case studies on organizations that have implemented cloud-based systems. Data was collected through in-depth interviews, direct observations, and documentation of the audit process. The results show that the implementation of cloud-based systems improves audit efficiency by reducing manual tasks and enabling better data integration. User understanding and high data quality are important factors in ensuring reliable audit results. In addition, organizational readiness and integration with advanced technologies such as big data analytics further strengthen the benefits of cloud-based systems in auditing.
Downloads
References
Bakri, A. A., Yusni, Y., & Botutihe, N. (2023). Analisis efektivitas penggunaan teknologi big data dalam proses audit: Studi kasus pada Kantor Akuntan Publik di Indonesia. Jurnal Akuntansi dan Keuangan West Science, 2(3), 179–186. https://doi.org/10.58812/jakws.v2i03.641
DiMaggio, P. J., & Powell, W. W. (2000). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. https://doi.org/10.1016/S0742-3322(00)17011-1
Erin. (2024). Cloud-based financial reporting system design for micro enterprises in Indonesia. PIKSEL: Penelitian Ilmu Komputer Sistem Embedded and Logic, 12(2), 325–332. https://jurnal.unismabekasi.ac.id/index.php/piksel/article/view/9819
Fazeel, M. Z., Qureshi, M. W., Kundi, B., & Taous, M. (2025). AI practices, trust, and cloud accounting adoption: A moderation analysis in resource-constrained environments. Journal of Management & Social Science, 2(1), 515–525. https://doi.org/10.63075/qvwvpz18
Firdaus, R. (2024). Sistem informasi akuntansi: Pengertian, komponen, dan pentingnya dalam perusahaan. Jurnal Intelek dan Cendikiawan Nusantara, 1(6), 9172–9176. https://jicnusantara.com/index.php/jicn/article/view/1675
Idris, Z. I., Mu’jizat, P., & Husain, A. (2024). Pengaruh pertumbuhan ekonomi, kemiskinan dan pengangguran terhadap indeks pembangunan manusia di Provinsi Gorontalo. Jurnal Ecogen, 7(1), 100. https://doi.org/10.24036/jmpe.v7i1.15244
Iqbal, M., & Rafiq, M. (2025). DeLone and McLean’s reformulated information systems success model: A systematic review of available literature in public sector (2011–2022). Global Knowledge, Memory and Communication, 74(3/4), 1320–1335. https://doi.org/10.1108/GKMC-07-2022-0162
Johri, A. (2025). Impact of artificial intelligence on the performance and quality of accounting information systems and accuracy of financial data reporting. Accounting Forum, 49(2), 1–25. https://doi.org/10.1080/01559982.2025.2451004
Ma, D., Fisher, R., & Nesbit, T. (2021). Cloud-based client accounting and small and medium accounting practices: Adoption and impact. International Journal of Accounting Information Systems, 41, 100513. https://doi.org/10.1016/j.accinf.2021.100513
Md Rakibuzzaman, Tanvir Rahman Akash, Jafrin Reza, & Md Ashraful Alam. (2025). Automated financial reporting and enhancement of efficiency of accounts. Journal of Economics, Finance and Accounting Studies, 7(1), 80–92. https://doi.org/10.32996/jefas.2025.7.1.7
Muslimin, M. F., Purnamasari, R., & Nur, S. W. (2024). Audit digitalization: A transformation in big data management. Economos: Jurnal Ekonomi dan Bisnis, 7(2), 142–148. https://doi.org/10.31850/economos.v7i2.3199
Pitria, N. G. A., Haliah, H., & Nirwana, N. (2024). Adapting cloud accounting as creative innovation and the role of accountants in the era of disruption. Jurnal Teknik Industri: Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri, 10(1), 35. https://doi.org/10.24014/jti.v10i1.29307
Santoso, S., Kusnanto, E., & Saputra, M. R. (2022). Perbandingan metode pengumpulan data dalam penelitian kualitatif dan kuantitatif serta aplikasinya dalam penelitian akuntansi interpretatif. OPTIMAL: Jurnal Ekonomi dan Manajemen, 2(3), 351–360. https://doi.org/10.55606/optimal.v2i3.4457
Sharma, M., Gupta, R., Acharya, P., & Jain, K. (2023). Systems approach to cloud computing adoption in an emerging economy. International Journal of Emerging Markets, 18(9), 3283–3308. https://doi.org/10.1108/IJOEM-04-2021-0501
Syafaruddin, A. R. A., Natsir, N., & Syafaruddin, S. (2024). Implementasi sistem informasi akuntansi (SIA) berbasis cloud dalam meningkatkan efisiensi operasional bisnis kecil. Jurnal Minfo Polgan, 13(2), 1618–1626. https://doi.org/10.33395/jmp.v13i2.14183
Tahmid, M. (2023). Accounting in the cloud: A new era of streamlining accounting with cloud technology. Journal of Cloud Computing, 1(1), 14.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425. https://doi.org/10.2307/30036540
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Ekonomi Bisnis dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
