Implementation of a Cloud-Based Accounting Information System, Inflation Fluctuation Mitigation, and Digital Resource Readiness to Optimize the Financial Performance of the Canteen Business Unit at Rumah Pendidikan Islam (RPI) Jakarta in 2026

Abstract

Pressures stemming from food commodity price volatility and demands for reporting accountability necessitate a transformation in the financial governance of micro-enterprises within educational institutions. This study aims to analyze the determinants—specifically the implementation of cloud-based accounting information systems, the ability to anticipate inflation fluctuations, and digital resource readiness that influence the optimization of financial performance for canteen business units at Rumah Pendidikan Islam (RPI) Jakarta in 2026. A quantitative approach employing descriptive and associative methods was utilized. The study population comprised all canteen stall operators (tenants), cashiers, and business unit coordinators at RPI Jakarta; a saturated sampling technique was applied, resulting in a total of 42 respondents. Primary data were collected using a structured questionnaire with a 1–5 Likert scale. Data analysis was conducted using Multiple Linear Regression via IBM SPSS 26, preceded by instrument validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), and hypothesis testing via partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²). Empirical findings indicate that the implementation of cloud-based accounting records (t = 3.851; p < 0.05), the anticipation of inflation fluctuations (t = 3.529; p < 0.05), and digital human resource readiness (t = 3.827; p < 0.05) each exert a positive and significant partial influence on canteen financial performance. Simultaneously, these three independent variables have a significant impact (F = 26.450; p < 0.001), with an Adjusted R² value of 63.4%. The findings of this study offer strategic implications for foundation management regarding the implementation of a standardized and integrated point-of-sale platform and a sustainable micro-financial literacy mentoring program.