Factors Affecting Cloud-Based Accounting Adoption in the Indonesian Banking Sector
This study aims to analyse the factors influencing the adoption of cloud-based accounting in the Indonesian banking sector. The sample size in this study was 80 respondents of Indonesian banking employees who implemented cloud-based accounting through Google Forms. The data was processed using Smart...
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| Format: | Article |
| Language: | English |
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Universitas Tarumanagara
2025-01-01
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| Series: | Jurnal Akuntansi |
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| Online Access: | http://ecojoin.org/index.php/EJA/article/view/2411 |
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| author | Ryandika Ramadhan Al Farishi Tjun Tjun Lauw |
| author_facet | Ryandika Ramadhan Al Farishi Tjun Tjun Lauw |
| author_sort | Ryandika Ramadhan Al Farishi |
| collection | DOAJ |
| description | This study aims to analyse the factors influencing the adoption of cloud-based accounting in the Indonesian banking sector. The sample size in this study was 80 respondents of Indonesian banking employees who implemented cloud-based accounting through Google Forms. The data was processed using SmartPLS 4 with SEM-PLS analysis. The results showed that human and organisational factors significantly affect the adoption of cloud-based accounting. On the other hand, technological, environmental, and perceived trust factors are insignificant to adopting cloud-based accounting. This study can contribute to human and organisational factors that can influence developments in the application of cloud-based accounting in the banking sector. In contrast, technological and environmental factors must be considered by banks and the Indonesian government, especially clarity regarding data security protection from cloud adoption to provide confidence to users of cloud-based accounting applications. |
| format | Article |
| id | doaj-art-4f15a9df64b540248dab072cb31de7fa |
| institution | Kabale University |
| issn | 1410-3591 2549-8800 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-4f15a9df64b540248dab072cb31de7fa2025-01-31T07:22:49ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002025-01-01291254710.24912/ja.v29i1.24112395Factors Affecting Cloud-Based Accounting Adoption in the Indonesian Banking SectorRyandika Ramadhan Al Farishi0Tjun Tjun Lauw1Faculty of Law and Digital Business, Maranatha Christian UniversityFaculty of Law and Digital Business, Maranatha Christian UniversityThis study aims to analyse the factors influencing the adoption of cloud-based accounting in the Indonesian banking sector. The sample size in this study was 80 respondents of Indonesian banking employees who implemented cloud-based accounting through Google Forms. The data was processed using SmartPLS 4 with SEM-PLS analysis. The results showed that human and organisational factors significantly affect the adoption of cloud-based accounting. On the other hand, technological, environmental, and perceived trust factors are insignificant to adopting cloud-based accounting. This study can contribute to human and organisational factors that can influence developments in the application of cloud-based accounting in the banking sector. In contrast, technological and environmental factors must be considered by banks and the Indonesian government, especially clarity regarding data security protection from cloud adoption to provide confidence to users of cloud-based accounting applications.http://ecojoin.org/index.php/EJA/article/view/2411cloud-based accounting; human; technological; organisational; environmental; perceived trust. |
| spellingShingle | Ryandika Ramadhan Al Farishi Tjun Tjun Lauw Factors Affecting Cloud-Based Accounting Adoption in the Indonesian Banking Sector Jurnal Akuntansi cloud-based accounting; human; technological; organisational; environmental; perceived trust. |
| title | Factors Affecting Cloud-Based Accounting Adoption in the Indonesian Banking Sector |
| title_full | Factors Affecting Cloud-Based Accounting Adoption in the Indonesian Banking Sector |
| title_fullStr | Factors Affecting Cloud-Based Accounting Adoption in the Indonesian Banking Sector |
| title_full_unstemmed | Factors Affecting Cloud-Based Accounting Adoption in the Indonesian Banking Sector |
| title_short | Factors Affecting Cloud-Based Accounting Adoption in the Indonesian Banking Sector |
| title_sort | factors affecting cloud based accounting adoption in the indonesian banking sector |
| topic | cloud-based accounting; human; technological; organisational; environmental; perceived trust. |
| url | http://ecojoin.org/index.php/EJA/article/view/2411 |
| work_keys_str_mv | AT ryandikaramadhanalfarishi factorsaffectingcloudbasedaccountingadoptionintheindonesianbankingsector AT tjuntjunlauw factorsaffectingcloudbasedaccountingadoptionintheindonesianbankingsector |