THE INFLUENCE OF CLOUD ACCOUNTING READINESS ON MSME’s IN SOLO RAYA

Abstract

The application of cloud accounting technology is an important solution in improving the efficiency and transparency of financial management for Micro, Small and Medium Enterprises (MSMEs). However, the readiness of MSMEs in Solo Raya to adopt this technology is still a challenge. This study aims to analyze the factors that influence the readiness and intention of MSMEs in using cloud accounting with the Unified Theory of Acceptance and Use of Technology (UTAUT) approach. This study uses quantitative data with a survey method through a questionnaire distributed to 150 MSMEs in Solo Raya and analyzed using SmartPLS 3.0. The results show that the main variables such as performance expectancy, effort expectancy, social influence, and facilitating conditions have a positive and significant effect on behavioral intention. In addition, perceived trust also has positive and significant effect, while perceived risk has a significant negative effect on behavioral intention. Behavioral intention then has a positive and significant effect on cloud accounting use behavior. The findings of this study are expected to provide useful insights for future researchers as a basis for evaluation and further study.