Digital Literacy and Perception of UCIC Business Management Students Supporting Cloud Accounting

Authors

  • Gytha Nurhana Dhea Praadha Gitama Universitas Catur Insan Cendekia
  • Dessy Kumala Dewi Universitas Catur Insan Cendekia
  • Nurhana Dhea Parlina Universitas Gunung Jati
  • Ika Kartika Universitas Catur Insan Cendekia

DOI:

https://doi.org/10.34010/jika.v14i2.16624

Abstract

This study investigates the influence of students’ digital perception and digital literacy on the sustainability of cloud accounting usage. Using a quantitative approach, data were collected through questionnaires distributed to 50 students. Validity and reliability tests were conducted to ensure the instrument's quality. All statement items were valid, and the reliability scores for all variables indicating high reliability. Multiple linear regression was used to analyze the data. The t-test showed that digital perception had no significant effect on cloud accounting usage, while digital literacy had a significant effect. The F-test revealed that both variables together significantly influenced cloud accounting usage. The coefficient of determination indicating that 76.4% of the variance in cloud accounting usage was explained by digital perception and digital literacy. These results emphasize the vital role of digital literacy in promoting sustainable cloud accounting practices among students in the digital era.

Keywords: Digital Perception; Digital Literacy; Cloud Accounting, Sustainability; Students

Author Biographies

  • Gytha Nurhana Dhea Praadha Gitama, Universitas Catur Insan Cendekia

    "Dosen tetap di Program Studi Manajemen Bisnis,  Fakultas Ekonomi dan Bisnis, Universitas catur insan Cendekia, jabatan akademik Asisten Ahli."

  • Dessy Kumala Dewi, Universitas Catur Insan Cendekia

    "Dosen tetap di Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Catur Insan Cendekia  dengan jabatan Lektor."

  • Nurhana Dhea Parlina, Universitas Gunung Jati

    "Dosen tetap di Program Kewirausahaan, Fakultas Ekonomi dan Bisnis, Universitas Gunung Jati,  dengan jabatan Lektor."

  • Ika Kartika, Universitas Catur Insan Cendekia

    "Dosen tetap di Program Studi Manajemen Bisnis, Fakultas Ekonomi dan Bisnis, Universitas Catur Insan Cendekia dengan jabatan Asisten Ahli."

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Published

03-10-2025

Issue

Vol. 14 No. 2: Juni 2025

Section

Articles

How to Cite

Digital Literacy and Perception of UCIC Business Management Students Supporting Cloud Accounting. (2025). Jurnal Ilmu Keuangan Dan Perbankan (JIKA), 14(2). https://doi.org/10.34010/jika.v14i2.16624