Analysis of Accountants’ Perceptions of the Use of Cloud Accounting in Improving the Accuracy and Efficiency of Financial Statements (M. . Arum, K. Kardi, M. F. . Triatmaja, N. . Hapsari, & E. . Sudarmanto , Trans.). (2025). West Science Accounting and Finance, 3(02), 208-215. https://doi.org/10.58812/wsaf.v3i02.2073