Ahmad, Zukhrotun Naima (2025) Pengaruh Human, Economic and Technological, Cultural and Social Factors Terhadap Pendidikan Cloud-Based Accounting pada Mahasiswa Akuntansi di Perguruan Tinggi di Surabaya. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine: (1) The influence of human factors on the development of cloud-based accounting, (2) The influence of economic and technological factors on the development of cloud-based accounting, (3) The influence of cultural and social factors on the development of cloud-based accounting. The population in this study were accounting students at universities in Surabaya. The data in this study uses primary data obtained directly through the distribution of questionnaires to respondents. This type of research with a quantitative approach. This study was conducted using a sample of 119 accounting students at universities in Surabaya. The data was processed using SmartPLS 4.0 with SEM-PLS analysis. The results of this study indicate that human factor, economic and technological factors have a significant positive effect on the development of cloud-based accounting education. On the other hand, cultural and social factors insignificant effect on the development of cloud-based accounting. This study contributes to the understanding that human factors and economic and technological factors can influence the development of cloud-based accounting education. Conversely, educators need to pay attention to cultural and social factors regarding attitudes, traditions, and cultural trends that are temporary and easily changeable, which can implicitly encourage the acceptance of new technologies and thus hinder trust in cloud-based accounting users. Keyword: Cloud-Based Accounting, Human Factor, Economic and Technological Factors, Cultural and Social Factors
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Zukhrotun Naima Ahmad | ||||||||
| Date Deposited: | 08 Dec 2025 02:04 | ||||||||
| Last Modified: | 08 Dec 2025 02:04 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/48097 |
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