This study aims to examine the extent to which business strategy enhances the efficiency of cloud-based accounting information systems in small and medium enterprises (SMEs) in the digital era. This study employs a quantitative research method, with data collected through questionnaires distributed via Google Forms, involving 90 SME respondents in Bandung City, West Java. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The analysis results indicate that Business Strategy has a strong and significant influence on the efficiency of implementing Cloud-Based Accounting Information Systems (AIS). This is evidenced by a path coefficient value of 0.867, a T-statistic of 14.425, and a p-value of 0.000, demonstrating high statistical significance. This study contributes to the literature in the fields of information systems and strategic management by confirming that a well-defined business strategy significantly influences the efficiency of cloud-based accounting information system implementation. For SME practitioners, the findings highlight the importance of developing business strategies that are adaptive to technological advancements. A clear and well-planned strategy facilitates the integration of cloud-based systems, thereby enhancing operational efficiency and accountability in financial reporting.
Keywords: Business Strategy, Accounting Information System, Cloud-Based, SMEs
