Systematic Literatur Review: Pengaruh Cloud Accounting Terhadap Efektivitas Sistem Pelaporan Keuangan Di UMKM

The primary challenge faced by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia lies in the limited ability to produce effective financial reporting, which directly impacts their sustainability and business development. This study aims to evaluate the influence of Cloud Accounting adoption on the effectiveness of financial reporting within the MSME sector. The research employs a Systematic Literature Review (SLR) method by analyzing ten relevant scholarly articles published between 2020 and 2025. The literature was selected based on specific inclusion criteria from databases such as Google Scholar, SINTA, and Mendeley. Data analysis was conducted thematically using a deductive approach grounded in three theoretical frameworks: the DeLone and McLean IS Success Model, the Technology Acceptance Model (TAM), and Contingency Theory. The findings reveal that the implementation of Cloud Accounting significantly enhances the effectiveness of MSME financial reporting by improving the speed, accuracy, relevance, and quality of financial information. However, the success of this system's adoption heavily depends on the internal readiness of MSMEs, including digital literacy levels, technological infrastructure, and human resource capacity. This study emphasizes that the effectiveness of Cloud Accounting is not universal but is strongly influenced by contextual factors specific to each MSME. Therefore, adaptive strategies, such as training, mentoring, and the provision of adequate infrastructure, are required to optimize the utilization of Cloud Accounting as a catalyst for the sustainable digital transformation of MSMEs.