Transformasi Digital Akuntansi UMKM Kuliner melalui Cloud Accounting di Kecamatan Oebobo
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May 28, 2026
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This study aims to analyze the readiness level of culinary Micro, Small, and Medium Enterprises in Oebobo District, Kupang City, to adopt Cloud Accounting as part of digital accounting transformation. This study employed a descriptive qualitative approach, with data collected through observation, in-depth interviews, and documentation involving 13 culinary MSMEs. The analysis was based on four main indicators: technology, human resources, finance, and environment. The findings show that MSMEs’ readiness in terms of technology and finance is relatively adequate, as indicated by the use of digital devices, cashier applications, QRIS, and the ability to finance certain digital systems. However, the human resources and environmental aspects still need to be strengthened due to low digital accounting literacy, uneven understanding of Cloud Accounting, the perception of cost as an additional burden, and limited socialization and assistance from the government or related institutions. This study concludes that the adoption of Cloud Accounting among culinary MSMEs requires continuous training, user-friendly systems, affordable costs, and a stronger digital ecosystem.
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Abrantes, R. F. N., Malut, M. G., & Seran, A. M. I. (2026). Transformasi Digital Akuntansi UMKM Kuliner melalui Cloud Accounting di Kecamatan Oebobo. Jurnal Sistem Komputer (SISKOM), 6(2), 112-124. https://doi.org/10.63447/siskom.v6i2.1881
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References
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Sari, R. P., Santoso, D. T., & Puspita, D. (2020). Analisis kesiapan UMKM Kabupaten Karawang terhadap adopsi cloud computing dalam konteks industri 4.0. J@ti Undip: Jurnal Teknik Industri, 15(2), 63–72.
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Wahyudi, A., Marantika, Y., Imanda, C. A., Jaufani, S. F., & Wijaya, H. T. (2025). Strategi peningkatan kinerja keuangan UMKM melalui digitalisasi akuntansi. Jurnal Ilmiah Ekonomi dan Manajemen, 3(3), 36–39.
Yusuf, F., Askandar, N. S., & Junaidi, J. (2021). Pengaruh penggunaan software akuntansi online terhadap kualitas pencatatan laporan keuangan pada UMKM (Studi pada UMKM jenis coffee shop di Kecamatan Lowokwaru Kota Malang). e-Jurnal Ilmiah Riset Akuntansi, 10(05).
Antasena, D., Crisstin, Y., & Silawati, D. (2023). Efisiensi dan efektivitas pengelolaan keuangan daerah. Nian Tana Sikka: Jurnal Ilmiah Mahasiswa, 1(3), 51–70.
Ayatulloh, M. M., Johari, R. J., Hendrayati, H., Wolor, C. W., Armeliza, D., Mukhibad, H., & Izwandi, H. S. C. (2025). Exploring technological factors and cloud accounting adoption in MSMEs: A comprehensive TAM framework. International Review of Management and Marketing, 15(1), 283.
Ayem, S., & Wahidah, U. (2021). Faktor-faktor yang mempengaruhi kinerja keuangan UMKM di Kota Yogyakarta. JEMMA (Journal of Economic, Management and Accounting), 4(1), 1–9.
Aziz, A. J., Setiawan, A. B., Anwar, S., Awa, A., & Damayanti, D. R. (2024). Sistem cloud accounting: Analisis dampak penggunaan terhadap kualitas pelaporan keuangan. Jurnal Akunida, 10(2).
Darmawan, D. W. (2020). Dasar-dasar memahami rasio dan laporan keuangan. UNY Press.
Deloitte. (2020). Cloud accounting and the future of finance. Deloitte Insights.
Dimitriu, O., & Matei, M. (2015). Cloud accounting: A new business model in a challenging context. Procedia Economics and Finance, 32, 665–671.
Dinas Koperasi dan UMKM Kota Kupang. (2024). Jumlah UMKM Kota Kupang.
Dlamini, B., & Schutte, D. P. (2025). An evaluation of the adoption of cloud accounting by SMEs in Zimbabwe. International Journal of Economics and Financial Issues, 15(1), 288.
Hernawati, N., Kuntorini, R. S., & Pramono, I. P. (2019). Pengaruh pengetahuan laporan keuangan terhadap kinerja UMKM tahu Cibuntu. Kajian Akuntansi, 20(2), 246–255.
IAI. (2018). Standar akuntansi keuangan entitas mikro, kecil, dan menengah. Ikatan Akuntan Indonesia.
Kelara, B. N., & Emi, S. (2020). Peran informasi akuntansi dalam meningkatkan pertumbuhan kinerja usaha mikro, kecil, dan menengah. Universitas Bina Darma.
Kusumaningrum, A. M., Aninditiyah, G., & Huda, N. A. M. (2025). Transparansi keuangan UMKM melalui otomatisasi akuntansi digital berbasis cloud. Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 18(1), 423–433.
Latifah, S. N., Wijayanti, W., & Utami, E. M. (2021). The effect of the application of total quality management, supply chain management, and entrepreneurship orientation on operational performance. Journal of Digital Marketing and Halal Industry, 3(1), 63–72.
Laudon, K. C., & Laudon, J. P. (2020). Management information systems: Managing the digital firm (16th ed.). Pearson Education.
Mardiyati, S., Alfin, E., & Pramarta, P. (2025). Adopsi cloud computing pada usaha mikro, kecil, dan menengah (UMKM). RIGGS: Journal of Artificial Intelligence and Digital Business, 4(1), 553–558.
NetSuite. (2023). What is cloud accounting? Oracle NetSuite. Oracle NetSuite
Novitasari, N., Agha, R. Z., & Redyanita, H. (2023). Implementasi SAK EMKM dalam penyusunan laporan keuangan berbasis cloud di era revolusi industri 4.0 (Studi kasus pada UMKM AY&MA Collection). Prosiding Seminar Nasional Penelitian dan Pengabdian kepada Masyarakat, 1(1).
Organisation for Economic Co-operation and Development (OECD). (2019). Digitalisation and productivity: The role of cloud computing.
Popivniak, Y. (2019). Cloud-based accounting software: Choice options in the light of modern international tendencies. Baltic Journal of Economic Studies, 5(3), 170–177.
Romney, M. B., & Steinbart, P. J. (2018). Sistem informasi akuntansi: Accounting information systems (14th ed.). Pearson Education.
Ruslaini, R., & Rizal, M. (2022). Adopsi cloud computing UMKM DKI Jakarta: Peran kesiapan teknologi dan pembelajaran organisasi. Journal of Business, Finance, and Economics (JBFE), 3(1), 45–52.
Saputra, H. T., RifÃ, F. M., & Andrianto, B. A. (2023). Penerapan digital marketing sebagai strategi pemasaran guna meningkatkan daya saing UMKM. Journal of Economics, Management, Business, and Entrepreneurship, 1(1), 29–37.
Saputri, U. T., Sari, Y., Hartati, S., Amri, D., Prameswari, F. A., Puspita, M. D., & Pramatitoadi, M. R. (2023). Cloud accounting sebagai media pelaporan keuangan UMKM: Studi kasus UMKM layang-layang. KUAT: Keuangan Umum dan Akuntansi Terapan, 5(1), 53–58.
Sari, R. P., Santoso, D. T., & Puspita, D. (2020). Analisis kesiapan UMKM Kabupaten Karawang terhadap adopsi cloud computing dalam konteks industri 4.0. J@ti Undip: Jurnal Teknik Industri, 15(2), 63–72.
Setiawan, A., Praptiningsih, P., & Matondang, N. (2020). Studi literatur tentang cloud accounting. Equity: Jurnal Ekonomi Manajemen, Akuntansi, 23(2), 189–200. https://doi.org/10.34209/equ.v23i2.2236
Simbolon, M., & Herawati, I. D. (2025). Pengalaman pengusaha UKM dalam mengadopsi sistem informasi akuntansi berbasis cloud: Perspektif kualitatif. Jurnal Neraca Peradaban, 5(1), 7–22.
Wahyudi, A., Marantika, Y., Imanda, C. A., Jaufani, S. F., & Wijaya, H. T. (2025). Strategi peningkatan kinerja keuangan UMKM melalui digitalisasi akuntansi. Jurnal Ilmiah Ekonomi dan Manajemen, 3(3), 36–39.
Yusuf, F., Askandar, N. S., & Junaidi, J. (2021). Pengaruh penggunaan software akuntansi online terhadap kualitas pencatatan laporan keuangan pada UMKM (Studi pada UMKM jenis coffee shop di Kecamatan Lowokwaru Kota Malang). e-Jurnal Ilmiah Riset Akuntansi, 10(05).