Digitalization of Financial Reporting: The Effect of Cloud-Based Accounting Application Adoption on Islamic Financing Access for Muslim Retail Entrepreneurs — A Case Study of Kampung Felda Hutan Percha, Melaka, Malaysia
0000-0003-2627-4328Abstrak
This study examines the effect of cloud-based accounting application adoption on Islamic financing access among Muslim entrepreneurs in the retail sector, using a case study of Kampung Felda Hutan Percha, Melaka, Malaysia. Employing a mixed-methods explanatory sequential design that combines a quantitative survey with in-depth interviews, the study involved 215 Muslim entrepreneur respondents from the FELDA settler community. The independent variable is the intensity of cloud accounting adoption, while the dependent variable, Islamic financing access, is measured through financing ceiling value, approval speed, and contract suitability. The value of amanah (trustworthiness) within Shariah Enterprise Theory (SET) serves as a moderating variable. Structural Equation Modeling–Partial Least Squares (SEM-PLS) results show that cloud accounting adoption has a significant positive effect on financial reporting quality (β = 0.673, p < 0.001) and substantially enhances Islamic financing access (β = 0.541, p < 0.001). The value of amanah significantly strengthens this relationship (moderating β = 0.318, p < 0.05). These findings contribute theoretically to the integration of the Technology Acceptance Model (TAM), Signaling Theory, and SET within the context of Islamic digital finance, and offer policy recommendations for building a more financially inclusive FELDA ecosystem.
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1. Record Information
| Record Field | Official Record Value |
|---|---|
| ASIA Index Record ID | ASIA-2026-594891 |
| Index Status | VERIFIED & INDEXED |
| Record Type | Scholarly Article |
| Publication Origin | APASIFIC Scholarly Ecosystem |
| Date Submit | 12 Agustus 2026 |
| Date Published | 21 Agustus 2026 |
| Record Version | 1.0 (Canonical Release) |
2. Article Identification
| Field | Details |
|---|---|
| Article Title | Digitalization of Financial Reporting: The Effect of Cloud-Based Accounting Application Adoption on Islamic Financing Access for Muslim Retail Entrepreneurs — A Case Study of Kampung Felda Hutan Percha, Melaka, Malaysia |
| DOI | 10.5281/zenodo.22050846 |
| Publication Venue / Journal | AJCS - Pengabdian Kepada Masyarakat (PKM) |
| ISSN / eISSN | Dalam Antrean |
| Subject Category | Computer Science & Informatics |
| Document Type / Language | Research Article · English |
3. Author & Research Identity
| Identity Element | Verification Details |
|---|---|
| Authors | Mustakim Muchlis, S.E., M.Si., Ak., CA, Sukmawaty Rasyid, S.E, Ahmad Fauzan Nugraha, Fuad Zaki, Shazryl Rifqi Bin Shamsul Nizam, Nur Shuhada Binti Abdullah, Dr. Lince Bulutoding, S.E., M.Si., Ak., CA., Berkah Rahmawati |
| ORCID Registry | |
| Affiliations | UNIVERSITAS ISLAM NEGERI ALAUDDIN MAKASSAR; Universiti Malaya Wales, Malaysia; Universiti Kuala Lumpur (UniKL), Malaysia |
| Author Identity Status | ✓ Verified & Provenance Resolved |
4. Scholarly Infrastructure & Indexing Chain
| Source / Infrastructure | Status | Record / Evidence |
|---|---|---|
APASIFIC(30/30 pts) | ✓ Origin Verified | Internal Publication Record |
DOI / Zenodo(25/25 pts) | ✓ Verified | 10.5281/zenodo.22050846 |
Zenodo(15/15 pts) | ✓ Linked | Zenodo ID: 0 |
OpenAIRE(15/15 pts) | ✓ Discovered | European Research Graph Record |
ORCID(10/10 pts) | ✓ Connected | 1 Author ID Verified |
Google Scholar(5/5 pts) | ✓ Discoverable | Scholarly Discovery & Citation Observation |
5. ASIA Article Metrics (Individual)
| Article Metric | Value |
|---|---|
| Total CitationsNon-Self: 0 · Author Self: 0 · Journal Self: 0 | 0 |
| ASIA Article Score (AAS) | 72 |
| Citation Velocity | 1.2 / Year |
| Citation Network Status | Verified Citation Graph |
| Scholarly Chain Score | 90 / 100 |
| Metric Status | ACTIVE |
6. Journal-Level ASIA Metrics
| Journal Metric | Value |
|---|---|
| ASIA Citation Score (ACS)Corpus Network Density: 0.0158 | 9.15 |
| ASIA Scholarly Rank (ASR)Prestige-weighted Network Metric | 2.14 |
| ASIA Impact Factor (AIF) | 3.12 |
| ASIA Percentile | 94th Percentile |
| ASIA Metric Quartile | AM-Q1 |
| Category Rank | 9 / 100 |
7. Record Verification Layer
This record represents the indexed scholarly identity, publication provenance, metadata connectivity, and metric status of this article within the ASIA Index ecosystem.
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DOI
https://doi.org/10.5281/zenodo.22050846
VOL 1
EDISI 6
AUG
2026
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Mustakim Muchlis¹, Sukmawaty Rasyid², Ahmad Fauzan Nugraha³, Fuad Zaki⁴, Shazryl Rifqi Bin Shamsul Nizam⁵, Nur Shuhada Binti Abdullah⁶, Lince Bulutoding⁷, Berkah Rahmawati⁸. (21 A). Digitalization of Financial Reporting: The Effect of Cloud-Based Accounting Application Adoption on Islamic Financing Access for Muslim Retail Entrepreneurs — A Case Study of Kampung Felda Hutan Percha, Melaka, Malaysia. AJCS - Pengabdian Kepada Masyarakat (PKM), 1(6). https://doi.org/10.5281/zenodo.22050846
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