Digital Transformation in Accounting: Cloud-Based AIS, Management Support, and Financial Information Quality in Retail
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Abstract
This research departs from the low adoption of cloud-based accounting information systems in the Indonesian retail industry due to the lack of support from top management, even though this technology has proven to enhance the effectiveness of financial information. This study analyzes the influence of Cloud-based Accounting Information Systems (AIS) and top management support on the effectiveness of AIS and its impact on the quality and usefulness of financial information in Indonesian retail companies. Using a quantitative approach with a survey method, data was collected from 153 retail employees in Jakarta through questionnaires. The analysis was carried out using SEM-PLS with SMARTPLS software. The results showed that cloud-based AIS and top management support positively affect AIS effectiveness. Furthermore, AIS effectiveness improves the quality of financial information, which impacts the usefulness of financial information in decision-making. Theoretically, this study emphasizes the role of cloud technology and leadership in the effectiveness of accounting systems. As a practical implication, retail companies are advised to adopt cloud technology and strengthen management support to improve operational efficiency and financial transparency.
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References
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Choithani, T., Chowdhury, A., Patel, S., Patel, P., Patel, D., & Shah, M. (2022). A comprehensive study of artificial intelligence and cybersecurity on bitcoin, crypto currency and banking system. Annals of Data Science, 11(1), 103–135. https://doi.org/10.1007/s40745-022-00433-5
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Gajjar, T. (2024). Revolutionizing retail: The synergy of AI and AR. RELX Group (Netherlands). https://doi.org/10.2139/ssrn.4778277
Golightly, L., Chang, V., Xu, Q., Gao, X., & Liu, B. S. (2022). Adoption of cloud computing as innovation in the organization. International Journal of Engineering Business Management, 14. https://doi.org/10.1177/18479790221093992
Grandhi, R. B. (2021). The role of IT in automating the business processes in retail sector with reference to enterprise resource planning. International Journal of Business and Management Research (IJBMR), 9(2), 190–193. https://doi.org/10.37391/ijbmr.090209
Guliyeva, L. (2021). The influence of financial accounting and reporting on the management of a business organization and a case study. Scholedge International Journal of Management and Development, 7(9), 136. https://doi.org/10.19085/sijmd070901
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (3rd ed.). SAGE.
Hamundu, F. M., Husin, M. H., Baharudin, A. S., & Khaleel, M. (2020). Intention to adopt cloud accounting: A conceptual model from Indonesian MSMEs perspectives. The Journal of Asian Finance, Economics and Business, 7(12), 749–759. https://doi.org/10.13106/jafeb.2020.vol7.no12.749
Hasanah, F., Renaldi, F., & Umbara, F. R. (2021). Implementing cloud computing technology on restaurant's expenses monitoring system. IOP Conference Series: Materials Science and Engineering, 1115(1). https://doi.org/10.1088/1757-899x/1115/1/012039
Hung, B. Q., Hoa, T. A., Hoai, T. T., & Nguyen, N. P. (2023). Advancement of cloud-based accounting effectiveness, decision-making quality, and firm performance through digital transformation and digital leadership: Empirical evidence from Vietnam. Heliyon, 9(6), e16929. https://doi.org/10.1016/j.heliyon.2023.e16929
Hung, B. Q., Tran, H. A., Hoai, T. T., & Nguyen, N. P. (2023). Advancement of cloud-based accounting effectiveness, decision-making quality, and firm performance through digital transformation and digital leadership: Empirical evidence from Vietnam. Heliyon, 9(6). https://doi.org/10.1016/j.heliyon.2023.e16929
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Itang, A. E. (2021). Influence of computerized accounting systems on financial reporting quality in small and medium enterprises. Research Journal of Finance and Accounting, 12(22). https://doi.org/10.7176/rjfa/12-22-09
Jesus, N. M. De, & Buenas, L. J. E. (2023). Descriptive analytics and interactive visualizations for performance monitoring of extension services programs, projects, and activities. International Journal of Advanced Computer Science and Applications, 14(1). https://doi.org/10.14569/ijacsa.2023.0140173
Johari, N. H., Khairudin, N. N., Rasidi, N. M., Yuhana, I. S., & Norbadirim, N. A. (2023). Accounting information system and organizational effectiveness: Evidence from SMEs manufacturing companies. Accelerating Transformation towards Sustainable and Resilient Business: Lessons Learned from the COVID-19 Crisis, 1, 108–119. https://doi.org/10.15405/epfe.23081.10
Julianto, I. P., Pasek, N. S., & Wiguna, i G. N. H. (2020). The effectiveness of the application of artificial intelligence-based accounting information systems at SMEs in Singaraja. Advances in Economics, Business and Management Research, 212–222.
Komala, R., Fahry, F., & Elisa, N. (2024). Peningkatan transparansi keuangan: Implementasi sistem informasi akuntansi berbasis cloud. JURNAL SOSIAL EKONOMI DAN HUMANIORA, 10(4), 670–675. https://doi.org/10.29303/jseh.v10i4.702
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