Eksplorasi Tren Penelitian Cloud Accounting melalui Analisis Bibliometrik


  • Arya Samudra Mahardhika Mahasiswa Doktor Ilmu Akuntansi Universitas Jenderal Soedirman
  • Eliada Herwiyanti Departemen Akuntansi Universitas Jenderal Soedirman
  • Puji Lestari Departemen Akuntansi Universitas Jenderal Soedirman
  • Agung Praptapa Departemen Akuntansi Universitas Jenderal Soedirman
  • Christina Tri Setyorini Departemen Akuntansi Universitas Jenderal Soedirman
  • Eko Suyono Departemen Akuntansi Universitas Jenderal Soedirman
  • Yanuar Eko Restianto Departemen Akuntansi Universitas Jenderal Soedirman




Cloud Accounting, Bibliometrik Analysis, Research Trends, Scopus Database


This research aims to understand the mapping and development of studies on cloud accounting by examining various articles from journals and proceedings. The method used in this research is qualitative with bibliometric analysis using R Studio and Biblioshiny. The data used consists of 100 articles published between 1994-2022, extracted from the Scopus database. The results indicate that the research cluster on this topic is very broad, but there are two relatively large clusters related to big data and cloud computing. There is a diverse distribution of author countries, with China being the most active in publishing articles, followed by Jordan, Turkey, the United States, and Bangladesh. Although this research provides valuable insights into the trends in cloud accounting research, limitations in data and methodology should be considered. However, overall, this study provides a comprehensive view of the development of cloud accounting research over the studied period.


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Dimitriu, O., & Matei, M. (2014). A New Paradigm for Accounting through Cloud Computing. Procedia Economics and Finance, 15, 840-846.

Hamundu, F. M., Husin, M. H., Baharudin, A. S., & Khaleel, M. (2020). Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives. The Journal of Asian Finance, Economics and Business, 7(12), 749-759.

Hardiansyah, K., Nurmalasari, V. F., Aslamiah, L., & Rahmadina, N. (2023). Pemetaan Riset Akuntansi Zakat: Analisis Bibliometrik. Al Iqtishod: Jurnal Pemikiran dan Penelitian Ekonomi Islam, 11(1), 98-120.

Hawez, H. A. (2022). Obstacles to Using Cloud Accounting: Evidence from Kurdistan Region-Iraq. Qalaai Zanist Journal, 7(2), 986-1012.

Marsintauli, F., Novianti, E., Situmorang, R., & Djoniputri, F. (2021). An Analysis on the Implementation of Cloud Accounting to the Accounting Process. Accounting, 7(4), 747-754.

Rashidi, A., & Movahhedinia, N. (2012). A Model for User Trust in Cloud Computing. International Journal on Cloud Computing: Services and Architecture (IJCCSA), 2(2), 1-8.

Sastararuji, D., Hoonsopon, D., Pitchayadol, P., & Chiwamit, P. (2022). Cloud Accounting Adoption in Thai SMEs amid the COVID-19 Pandemic: An Explanatory Case Study. Journal of Innovation and Entrepreneurship, 11(1), 43.

Sobhan, R. (2019). The Concept of Cloud Accounting and Its Adoption in Bangladesh. International Journal of Trend in Scientific Research and Development, 3(4), 1261-1267.

Zhang, L., & Gu, W. (2013). The Simple Analysis of Impact on Financial Outsourcing Because of the Rising of Cloud Accounting. Asian Journal of Business Management, 5(1), 140-143.




How to Cite

Mahardhika, A. S., Herwiyanti, E., Lestari, P., Praptapa, A., Setyorini, C. T., Suyono, E., & Restianto, Y. E. (2024). Eksplorasi Tren Penelitian Cloud Accounting melalui Analisis Bibliometrik. Owner : Riset Dan Jurnal Akuntansi, 8(3), 2531-2538. https://doi.org/10.33395/owner.v8i3.2081