ABSTRACT

Manuscript type:

Research Paper

Research aims:

The purpose of this research article is to describe the competitiveness of SMEs in the face of the 4.0 industrial revolution. This research article identifies factors or criteria that affect the strength of the competitiveness of the SME industry, especially with financial reporting, which will be useful to get investors.

Design/ methodology/ Approach:

Financial reports can be made using cloud accounting. It helps SMEs to provide information about their business performance. But apparently the use of cloud accounting has several problems that can not be denied. This study uses descriptive research with questionnaires for SMEs in Indonesia. Data is collected and analyzed in more depth by interview.

Research findings:

This research describes that several factors influence SMEs in using cloud accounting to provide their financial statements. The lack of investment and understanding in cloud accounting is the reason of SMEs  financial reports.

Theoretical contributions/ Originality:

Previous research has not yet described the competitiveness of SME

Practitioner/ Policy Implications:

This research helps SMEs improve their competitiveness so that power can be SMEs that are ready in a globalization.

Research limitation:

Data for this study is only taken from SMEs in Indonesia do not describe SMEs in other countries.

Keywords: SME , Cloud Computing, Cloud Accounting