Vol.12, No.3, August 2023.                                                                                                                                                                               ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333


TEM Journal



Association for Information Communication Technology Education and Science

The Role of Cloud Computing on Accounting Information System Quality:A Study in Hotel Industry


Dedy Husrizal Syah, Iskandar Muda, Prihatin Lumbanraja, Azizul Kholis


© 2023 Dedy Husrizal Syah, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)


Citation Information: TEM Journal. Volume 12, Issue 3, Pages 1890-1901, ISSN 2217-8309, DOI: 10.18421/TEM123-72, August 2023.


Received: 14 May 2023.

Revised:   04 August 2023.
Accepted: 16 August 2023.
Published: 28 August 2023.




The hotel industry is a significant sector for Indonesian economic growth. Nowadays, cloud computing is bringing much potential for hotels to increase their competitive advantage, specifically in facilitating Information Systems (IS). However, we found still limited study that investigates cloud-based IS in accounting functions. Therefore, this study aims to analyze 1) the impact of the human aspect in determining cloud performance, 2) the impact of cloud performance on the relative advantage and compatibility of cloud-based Accounting Information Systems (AIS) in the hotel industry, and 3) the impact of its relative advantage and compatibility on cloud-based AIS quality. Using purposive sampling, the data was collected from accounting and/or information manager hotels in North Sumatra, Indonesia. The collected data were analyzed using variance-based Structural Equation Modeling (SEM). We found that human, cloud performance, and technology adaptability are the critical antecedents of cloud-based AIS quality in the hotel industry. Hotel leaders should consider user computer-self efficacy and cloud-AIS alignment design while developing and integrating cloud-based AIS into their general system.


Keywords –Cloud, self-efficacy, accounting, information systems.



Full text PDF >  



Copyright © 2023 UIKTEN
Copyright licence: All articles are licenced via Creative Commons CC BY-NC-ND 4.0 licence