ANALISIS TANTANGAN PENERAPAN SISTEM AKUNTANSI BERBASIS CLOUD DI ERA DIGITAL

Abstract

The development of digital technology is driving the transformation of accounting systems from traditional models toward cloud-based systems. This study aims to address the challenges associated with the implementation of cloud-based accounting systems in the digital era. The method used is a literature study (literature review) with a qualitative and descriptive analytical approach to various relevant articles and scientific sources. The results of the study indicate that although cloud accounting offers various advantages such as real-time data access, operational efficiency, convenience, and increased financial transparency, its implementation still faces several significant challenges. These challenges include risks related to data security and privacy, limitations in infrastructure and internet connectivity, low levels of human resource competence in the digital field, as well as the complexity of system integration and vendor costs. This study is expected to contribute academically while also serving as a reference for business practitioners and decision-makers in designing more effective and measurable strategies for implementing cloud accounting.