Cloud Point-of-Sale, Accounting Literacy, and User Behavior: A Study on Operational Efficiency and Financial Reporting Accuracy of Urban MSMEs in Samarinda
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Abstract
This study examines the efficiency and accuracy of Cloud Point of Sales (Cloud-POS) implementation in urban Micro, Small, and Medium Enterprises (MSMEs) in Samarinda, with particular attention to the role of accounting behavior among owners and financial staff. Using a sequential explanatory mixed-method design, quantitative data were collected from 60 MSME owners via structured questionnaires and subsequently enriched through in-depth interviews and direct observation of four purposively selected case studies. Quantitative analysis results reveal that Cloud-POS adoption significantly increases operational efficiency. However, its effect on the accuracy of financial reporting is only moderate. Qualitative findings explain this gap: low accounting literacy and behavioral biases among owners — particularly the omission of online delivery platform commission deductions and spontaneous unrecorded cash withdrawals for personal use (prive) — generate illusory profits on digital dashboards. This study contributes to the literature on digital accounting technology acceptance by asserting that a technology leap must be accompanied by user accounting discipline; otherwise, digitalization merely digitizes financial record disorder rather than resolving it.
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