The purposes of research is to determine the benefit of the cloud accounting system in Micro, Small, and Medium (MSME), evaluate security system standards and policies on cloud accounting software in MSME, the changing roles of accountants in cloud accounting environment and find out the opportunities obtained from implementing cloud accounting systems for MSME and their future needs for MSME actors and accountants. The objects in this study are representative from MSME who use cloud accounting to assist their operational accounting processes and cloud accounting system provider. This research is a descriptive qualitative study in the form of case study, which uses primary data from observation and interviews. The result showed that efficiency, reliability, ease of use and the security of cloud accounting have significant effect towards business performance.