Application Control Effectiveness in Cloud-Based Accounting Software: Comparative Analysis of Mekari and Xero
Universitas Surabaya
Universitas Surabaya
DOI:
https://doi.org/10.56943/esensi.v28i3.444This study evaluates application control effectiveness in two prominent cloud-based accounting platforms, Mekari Jurnal ID and Xero, through systematic black box testing of revenue cycle controls. Employing a qualitative explanatory research design, the investigation examined input controls (missing data checks, numeric-alphabetic validation, limit checks, range checks, validity checks, sign checks, sequence checks) and output controls (transaction logging, report accuracy) across quotation, sales order, and invoice modules. Testing was conducted between October 2024 and January 2025 using trial accounts with comprehensive working paper documentation. The findings revealed significant control weaknesses in both platforms including inadequate field validation permitting single-character entries, insufficient inventory limit enforcement enabling overselling, inconsistent discount percentage validation, absence of sequential document numbering protocols, and deficient transaction logging capabilities in Mekari Jurnal ID. Both platforms demonstrated accurate master data validation and sign check controls but failed to enforce sequence integrity or prevent commercially unreasonable value entries. Comparative analysis indicated that Mekari Jurnal ID exhibited stronger stage-based preventive controls while Xero demonstrated superior transaction logging granularity. The research contributes empirical evidence to the limited literature on cloud-based accounting controls and provides actionable recommendations for software developers, business users, accounting professionals, and auditors to enhance internal control effectiveness in cloud computing environments.
Keywords: Application Controls Cloud-Based Accounting Software Information System Audit Internal Control Effectiveness Revenue Cycle Management
Alavi, M., & Weiss, I. R. (1986). Managing the Risks Associated with End-User Computing on JSTOR. Journal of Management Information Systems, 2(3), 5–20.
Alsharari, N. M., & Ikem, F. (2023). Digital accounting systems and information technology in the public sector: mutual interaction. Journal of Systems and Information Technology, 25(1), 53–73. https://doi.org/10.1108/JSIT-09-2021-0190
Atabayeva, A. ., Akynov, D. ., Ovcharenko, I. ., Agabekova, G. ., & Agabekova, S. N. (2024). Using cloud platforms in accounting: comparison of 1C and Xero. Bulletin of the Karaganda University Economy Series, 29(1), 216–231. https://doi.org/10.31489/2024ec1/216-231
Bobbyansyah, B., & Kosasih, E. (2019). Analisis Kontrol Aplikasi Untuk Menghasilkan Keakuratan Dalam Kelengkapan Informasi Pada Siklus Pendapatan Adorable Projects. Jurnal Akuntansi Maranatha, 11(2), 230–247. https://doi.org/10.28932/jam.v11i2.1914
Boddu, N., & Goel, O. (2025). SOX Compliance in Oracle ERP Systems. International Journal of Research in Modern Engineering & Emerging Technology, 13(4), 160–171. https://doi.org/10.63345/ijrmeet.org.v13.i4.9
Chandawarkar, R., Nadkarni, P., Barmash, E., Thomas, S., Capek, A., Casey, K., & Carradero, F. (2024). Revenue Cycle Management: The Art and the Science. Plastic and Reconstructive Surgery - Global Open, 12(7), e5756. https://doi.org/10.1097/GOX.0000000000005756
Chong, Y., & Nizam, I. (2018). THE IMPACT OF ACCOUNTING SOFTWARE ON BUSINESS PERFORMANCE. ISSN: 22897615 Page 1 International Journal of Information System and Engineering , 6(1).
Creswell, J. W., & Creswell, J. D. (2022). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (Sixth Edition). SAGE Publications, Inc. https://uk.sagepub.com/en-gb/eur/research-design/book270550
Ganapathy, V. (2024). COLLABORATIVE AUDITING IN OSMOTIC COMPUTING ENVIRONMENTS: OPPORTUNITIES AND CHALLENGES. Shodh Sari-An International Multidisciplinary Journal, 03(02), 138–166. https://doi.org/10.59231/SARI7693
Gunawan, S., Wibowo, E. W., Wahyu Wibowo, E., Siswardhani Wahjono, D., & Harahap, S. (2023). PROSEDUR QUALITY CONTROL PADA PT JST INDONESIA. ESENSI: Jurnal Manajemen Bisnis, 26(1), 27–33. https://esensijournal.com/index.php/esensi/article/view/4
Hall, J. A. (2016). Information Technology Auditing. In Kesehatan Masyarakat (Fourth Edition). Cengage.
Hassija, V., Chamola, V., Mahapatra, A., Singal, A., Goel, D., Huang, K., Scardapane, S., Spinelli, I., Mahmud, M., & Hussain, A. (2024). Interpreting Black-Box Models: A Review on Explainable Artificial Intelligence. Cognitive Computation, 16(1), 45–74. https://doi.org/10.1007/s12559-023-10179-8
Herdiana, K., & Nugrahanti, T. P. (2025). DIGITAL AUDIT TECHNOLOGIES IN ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW OF CONTEMPORARY TRENDS AND PROFESSIONAL IMPLICATIONS. Journal of Entrepreneurship, 4(2), 87–101. https://doi.org/10.56943/joe.v4i2.778
Kolisnyk, O., & Skliarov, D. (2025). TRANSFORMATION OF FINANCIAL ACCOUNTING: FROM TRADITIONAL METHODS TO DIGITALIZATION. Business Navigator, 2(79). https://doi.org/10.32782/business-navigator.79-36
Lutfi, A. (2022). Understanding the Intention to Adopt Cloud-based Accounting Information System in Jordanian SMEs. The International Journal of Digital Accounting Research, 47–70. https://doi.org/10.4192/1577-8517-v22_2
Ma, D., Fisher, R., & Nesbit, T. (2021). Cloud-based client accounting and small and medium accounting practices: Adoption and impact. International Journal of Accounting Information Systems, 41, 100513. https://doi.org/10.1016/j.accinf.2021.100513
Manley, R., & Satiani, B. (2009). Revenue cycle management. Journal of Vascular Surgery, 50(5), 1232–1238. https://doi.org/10.1016/j.jvs.2009.07.065
Mascha, M. F., & Miller, C. L. (2024). Applying Internal Control Concepts Using Database Design: An Educational Case. AIS Educator Journal, 19(1), 1–16. https://doi.org/10.3194/1935-8156-19.1.1
Menghi, C., Balai, E., Valovcin, D., Sticksel, C., & Rajhans, A. (2025). Completeness and Consistency of Tabular Requirements: An SMT-Based Verification Approach. IEEE Transactions on Software Engineering, 51(2), 595–620. https://doi.org/10.1109/TSE.2025.3530820
Mintarsih, M. (2023). Pengujian Black Box Dengan Teknik Transition Pada Sistem Informasi Perpustakaan Berbasis Web Dengan Metode Waterfall Pada SMC Foundation. Jurnal Teknologi Dan Sistem Informasi Bisnis, 5(1), 33–35. https://doi.org/10.47233/jteksis.v5i1.727
Narizzano, M., Pulina, L., Tacchella, A., & Vuotto, S. (2020). Automated Requirements-Based Testing of Black-Box Reactive Systems (pp. 153–169). https://doi.org/10.1007/978-3-030-55754-6_9
Nusa, I. B. S. (2020). Quality of Audit System Information for Internal Control Effectiveness. Advances in Economics, Business and Management Research. https://doi.org/10.2991/aebmr.k.200108.046
Phu, G. N., Thi, T. H., & Bich, H. T. N. (2025). The impact of cloud computing technology on cloud accounting adoption and financial management of businesses. Humanities and Social Sciences Communications, 12(1), 851. https://doi.org/10.1057/s41599-025-05190-3
Pinasti, M., & Pramuka, B. A. (2020). Does Cloud-Based Accounting Information System Harmonize the Small Business Needs? Journal of Information and Organizational Sciences, 44(1), 141–156. https://doi.org/10.31341/jios.44.1.6
Romney, : Marshall B, Steinbart, P. J., L.Summers, S., & Wood, D. A. (2021). Accounting Information Systems. In ICB Research Reports (Issue 9). Pearson.
Sangkala, M. (2024). CONCEPT AND APPLICATION OF AUDIT IN INFORMATION SYSTEMS. MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES, 3(3), 770–781. https://doi.org/10.55047/marginal.v3i3.1193
Syarifuddin, S., & As’ad, A. (2024). The Role of Technology and Infrastructure in Improving Operational Efficiency. Bata Ilyas Educational Management Review, 4(2), 14–29. https://doi.org/10.37531/biemr.v4i2.2414
Utomo, A., Sutanto, Y., Tiningrum, E., & Susilowati, E. M. (2020). PENGUJIAN APLIKASI TRANSAKSI PERDAGANGAN MENGGUNAKAN BLACK BOX TESTING BOUNDARY VALUE ANALYSIS. Jurnal Bisnis Terapan, 4(2), 133–140. https://doi.org/10.24123/jbt.v4i2.2170
Wahyudi, F., & Antonio, G. R. (2024). IMPLEMENTATION OF INFORMATION SYSTEM AUDIT TO IMPROVE INTERNAL CONTROL ON ACCURATE 5 AND ZAHIR 6. Journal of Entrepreneurship, 3(1), 55–71. https://doi.org/10.56943/joe.v3i1.474
Widyadhana, K. A., & Kirana, R. T. (2025). Cloud-Based Accounting Systems : Solusi Transparansi Informasi Keuangan atau Hanya Ilusi Kecanggihan Teknologi ? Jurnal Ekonomi, Bisnis Dan Manajemen, 4(1), 144–157. https://doi.org/10.58192/ebismen.v4i1.3169
Wijaya, I. A., & Yulyona, M. T. (2017). Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality? International Journal of Economics and Financial Issues, 7(3), 398–403. https://www.econjournals.com/index.php/ijefi/article/view/4643
Wijayanti, P., Mohamed, I. S., & Daud, D. (2024). Computerized accounting information systems: An application of task technology fit model for microfinance. International Journal of Information Management Data Insights, 4(1), 100224. https://doi.org/10.1016/j.jjimei.2024.100224
Zhang, H., Feng, L., Wu, N., & Li, Z. (2018). Integration of Learning-Based Testing and Supervisory Control for Requirements Conformance of Black-Box Reactive Systems. IEEE Transactions on Automation Science and Engineering, 15(1), 2–15. https://doi.org/10.1109/TASE.2017.2693995
