CLOUD COMPUTING AND HR COMPETENCY TOWARDS THE PERFORMANCE OF MSMEs IN DENPASAR

Abstract

The industrial revolution 5.0 brings the economy to an industrial paradigm through the rapid development of technology and the internet. MSMEs that have contributed to Indonesian economic development by increasing the GDP and absorbing the workforce need to be able to adapt to technological advances. Cloud computing is one of the drivers of Industrial Revolution 5.0. This study aimed to determine the effect of cloud computing based accounting information systems toward the performance of MSMEs with human resources competency as a moderating variable. Data used is primary data which was collected through a survey questionnaire from a sample of 100 MSMEs. The sampling method used is purposive sampling. Data was performed by moderating regression analysis through SPSS. The result of this study shows that a cloud based accounting information system and human resources competency has a positive influence on the performance of MSMEs, while human resources competency significantly moderates the relationship between cloud based accounting information systems and the performance of MSMEs. These findings show the importance of implementing cloud based accounting information systems by MSMEs for business success.