Driving Sustainability Performance in Indonesian SMEs: The Role of Cloud-Based Accounting Information Systems and Digital Transformation
This study aims to investigate the impact of using a Cloud-Based Accounting Information System (CB-AIS) on digital transformation and its subsequent effect on the sustainability performance of Small and Medium Enterprises (SMEs) in the food and beverage sector in Indonesia. Sustainability performanc...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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EDP Sciences
2025-01-01
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| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2025/22/e3sconf_interconnects2025_03010.pdf |
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| author | Purwantini Anissa Hakim Prasetya Wahyu Anggit Hidayati Luk Luk Atul Maharani Betari Aligarh Frank |
| author_facet | Purwantini Anissa Hakim Prasetya Wahyu Anggit Hidayati Luk Luk Atul Maharani Betari Aligarh Frank |
| author_sort | Purwantini Anissa Hakim |
| collection | DOAJ |
| description | This study aims to investigate the impact of using a Cloud-Based Accounting Information System (CB-AIS) on digital transformation and its subsequent effect on the sustainability performance of Small and Medium Enterprises (SMEs) in the food and beverage sector in Indonesia. Sustainability performance is measured across three dimensions: economic, social, and environmental. Quantitative research methodology has been adopted, and the survey methodology has been conducted in this paper. Data were collected from 151 SMEs using the convenience sampling method. Structural Equation Modelling-Partial Least Squares (SEM-PLS) was employed for data analysis. The results reveal that CB-AIS has a significant positive effect on digital transformation and sustainability performance. Digital transformation also significantly influences sustainability performance and serves as a partial mediator in the relationship between CB-AIS and sustainability performance. These findings underscore the critical role of CB-AIS implementation in facilitating the digital transformation of SMEs, ultimately enhancing their sustainability across economic, social, and environmental dimensions. This study provides theoretical and practical contributions to the development of digital strategies for SMEs in Indonesia’s food and beverage sector. |
| format | Article |
| id | doaj-art-0a71a4cd3e744607b96a676f13b4b97f |
| institution | OA Journals |
| issn | 2267-1242 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | E3S Web of Conferences |
| spelling | doaj-art-0a71a4cd3e744607b96a676f13b4b97f2025-08-20T02:09:34ZengEDP SciencesE3S Web of Conferences2267-12422025-01-016220301010.1051/e3sconf/202562203010e3sconf_interconnects2025_03010Driving Sustainability Performance in Indonesian SMEs: The Role of Cloud-Based Accounting Information Systems and Digital TransformationPurwantini Anissa Hakim0Prasetya Wahyu Anggit1Hidayati Luk Luk Atul2Maharani Betari3Aligarh Frank4Department of Accounting, Universitas Muhammadiyah MagelangDepartment of Accounting, Universitas Muhammadiyah MagelangDepartment of Management, Universitas Muhammadiyah MagelangDepartment of Accounting, Universitas Muhammadiyah MagelangDepartment of Sharia Accounting, UIN Raden Mas Said SurakartaThis study aims to investigate the impact of using a Cloud-Based Accounting Information System (CB-AIS) on digital transformation and its subsequent effect on the sustainability performance of Small and Medium Enterprises (SMEs) in the food and beverage sector in Indonesia. Sustainability performance is measured across three dimensions: economic, social, and environmental. Quantitative research methodology has been adopted, and the survey methodology has been conducted in this paper. Data were collected from 151 SMEs using the convenience sampling method. Structural Equation Modelling-Partial Least Squares (SEM-PLS) was employed for data analysis. The results reveal that CB-AIS has a significant positive effect on digital transformation and sustainability performance. Digital transformation also significantly influences sustainability performance and serves as a partial mediator in the relationship between CB-AIS and sustainability performance. These findings underscore the critical role of CB-AIS implementation in facilitating the digital transformation of SMEs, ultimately enhancing their sustainability across economic, social, and environmental dimensions. This study provides theoretical and practical contributions to the development of digital strategies for SMEs in Indonesia’s food and beverage sector.https://www.e3s-conferences.org/articles/e3sconf/pdf/2025/22/e3sconf_interconnects2025_03010.pdf |
| spellingShingle | Purwantini Anissa Hakim Prasetya Wahyu Anggit Hidayati Luk Luk Atul Maharani Betari Aligarh Frank Driving Sustainability Performance in Indonesian SMEs: The Role of Cloud-Based Accounting Information Systems and Digital Transformation E3S Web of Conferences |
| title | Driving Sustainability Performance in Indonesian SMEs: The Role of Cloud-Based Accounting Information Systems and Digital Transformation |
| title_full | Driving Sustainability Performance in Indonesian SMEs: The Role of Cloud-Based Accounting Information Systems and Digital Transformation |
| title_fullStr | Driving Sustainability Performance in Indonesian SMEs: The Role of Cloud-Based Accounting Information Systems and Digital Transformation |
| title_full_unstemmed | Driving Sustainability Performance in Indonesian SMEs: The Role of Cloud-Based Accounting Information Systems and Digital Transformation |
| title_short | Driving Sustainability Performance in Indonesian SMEs: The Role of Cloud-Based Accounting Information Systems and Digital Transformation |
| title_sort | driving sustainability performance in indonesian smes the role of cloud based accounting information systems and digital transformation |
| url | https://www.e3s-conferences.org/articles/e3sconf/pdf/2025/22/e3sconf_interconnects2025_03010.pdf |
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