Pengaruh Cloud Accounting, Pendidikan Akuntansi, Financial Literacy, dan E-Commerce Terhadap Kinerja PT. GKN

Authors

DOI:

https://doi.org/10.25139/jaap.v9i2.10834

Abstract

This study aims to analyze the influence of cloud accounting, accounting education level, financial literacy, and e-commerce adoption on the financial performance of PT. GKN. The study used a mixed methods approach with quantitative methods (SEM-PLS) and qualitative methods through interviews. The results indicate that cloud accounting, accounting education level, financial literacy, and e-commerce adoption have a positive and significant impact on the company's financial performance. The implementation of cloud accounting improves financial management efficiency. An adequate level of accounting education enables more targeted revenue target planning. Financial literacy supports efficient cash flow management. E-commerce adoption expands the market and increases sales. The integration of these variables creates transparent and accountable financial governance. This study provides insights for optimizing technology use and improving human resource competencies.

Keywords: Cloud Accounting, Accounting Education Level, Financial Literacy, E-commerce Adoption, Financial Performance.

Published

2025-10-17