FACTORS AFFECTING CLOUD ACCOUNTING ADOPTION IN SMES USING THE TOE FRAMEWORK

Abstract

This study aims to explore the factors that can influence the adoption of cloud accounting in MSMEs. Software such as cloud accounting has a very important role in business activities in the field of accounting because it can help businesses stay financially organized. This will help MSMEs make better business decisions based on accurate and real-time financial data. The population used in this study were MSMEs located in Soloraya. The research method used in this research is quantitative with data collection methods using gform and paper questionnaires. The data analysis technique used in this research is SEM (Central Equation Model) analysis with the help of the SmartPLS 3.0 program. The results of this study indicate that factors such as relative advantage, top management support, adequate resources, business partner pressure, provider support (except security concerns) positively and significantly affect cloud accounting adoption in MSMEs in Soloraya. Therefore, this research is expected to help recommend and encourage MSME decision makers in Soloraya to be able to adopt cloud accounting in their business.