ANALYSIS OF CLOUD TECHNOLOGY-BASED ACCOUNTING IMPLEMENTATION ON ACCOUNTING PROCESS EFFICIENCY AT PT BANK MANDIRI (PERSERO) TBK

Abstrak

This study aims to analyze the impact of cloud technology implementation on the efficiency of the accounting process at PT Bank Mandiri (Persero) Tbk. The research method used is a descriptive approach by comparing financial performance before and after the implementation of cloud accounting, using Return on Assets (ROA) and Return on Equity (ROE) indicators.The results showed a significant increase in accounting efficiency after the implementation of cloud computing, where the average ROA was recorded at 18.97% and ROE at 2.98%. The normality test showed that the data used was normally distributed, while the paired sample test showed a significant difference between ROA and ROE.The conclusion of this study is that cloud technology contributes positively to improving the efficiency of the use of corporate assets and equity. In terms of practical application, the findings are relevant for companies looking to optimize accounting processes through the implementation of cloud technology. This research also highlights the importance of further development in data security to support wider adoption of the technology.