The Influence of Performance Expectations, Knowledge of Accounting Software, and Business Expectations on MSMEs Profitability Using Cloud Accounting as a Moderator Variable (MSMEs In Bandar Lampung City)

Authors

  • Vanessa Gabriela University of Bandar Lampung, Bandar Lampung, Indonesia
  • Andala Rama Putra Barusman University of Bandar Lampung, Bandar Lampung, Indonesia

DOI:

https://doi.org/10.38035/jemsi.v6i3.4216

Keywords:

Cloud Accounting, Profitability, Performance Expectations, Business Expectation, Knowledge of Accounting Software

Abstract

This study aims to analyze the influence of performance expectation variables, knowledge of accounting software, and business expectations on profitability mediated by cloud accounting. This type of research is quantitative research with primary data from respondents through questionnaire data collection using Google Form. The population in this study was 30 MSMEs domiciled in Bandar Lampung City. Data is analyzed using PLS-SEM in the SmartPLS 4 application. Based on the research results, Performance Expectations have a significant positive effect on profitability, while business Expectations and Knowledge of Accounting Software do not have a significant positive effect on profitability. In addition, Performance Expectations and Knowledge of Accounting Software have a significant positive effect on profitability through the use of cloud accounting, while Business expectations do not have a significant positive effect on profitability through the use of cloud accounting, and Performance Expectations and Knowledge of Accounting Software have a significant positive effect of cloud accounting, while Business Expectations do not have a significant positive effect of cloud accounting.

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Published

2025-02-23

How to Cite

Vanessa Gabriela, & Andala Rama Putra Barusman. (2025). The Influence of Performance Expectations, Knowledge of Accounting Software, and Business Expectations on MSMEs Profitability Using Cloud Accounting as a Moderator Variable (MSMEs In Bandar Lampung City). Jurnal Ekonomi Manajemen Sistem Informasi, 6(3), 2001–2015. https://doi.org/10.38035/jemsi.v6i3.4216

Issue

Vol. 6 No. 3 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Januari - Februari 2025)

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