Analisis Implementasi Cloud Accounting pada Cafe dan Restoran di Pematang Siantar: Perspektif Teori Kesuksesan Sistem Informasi

Abstract

The implementation of Cloud Accounting in cafes and restaurants is expected to improve operational efficiency, enhance the accuracy of financial reporting, and generate net benefits for businesses. However, in practice, the success of implementation still encounters various challenges, particuraly relates to suboptimal System Quality, Information Quality, and Service Quality. This study aims to analyze the influence of System Quality, Information Quality, and Service Quality on the Succes cloud accounting, as well as the influence of Cloud Accounting Success on Net Benefits in cafes and restaurants in Pematang Siantar. The research design employs a quantitative approach using primary data. The sample consists of owners, managers, and accounting or finance staff from 170 cafes and restaurants in Pematang Siantar City. The sampling technique used is full sampling, resulting in a total sample size of 265 respondents. The data analysis technique used in this study is Structural Equation Modeling (SEM). The results indicate that System Quality, Information Quality, and Service Quality have a positive effect on Cloud Accounting Success, and Cloud Accounting Success positively influences Net Benefits. Furthermore, Cloud Accounting Success is proven to mediate the influence between System Quality, Information Quality, and Service Quality on Net Benefits.