From Offline to Cloud: Uncovering the Factors Driving Solo MSMEs to Adopt Cloud-Based AIS to Enhance Competitiveness in the Digital Era
Keywords:
Cloud Accounting, Performance Expectancy, Effort Expectancy, Anxiety, Perceived Risk, Self-Efficacy, Attitude, Behavioral IntentionAbstract
This study aims to analyze the influence of performance expectancy, effort expectancy, anxiety, perceived risk, and self-efficacy on attitude towards behavioral intention in the use of cloud accounting, specifically point-of-sale applications, among MSMEs in Solo Raya. In the context of cloud accounting adoption, these factors play a crucial role in determining users' behavioral intentions. This research employs a quantitative approach using a survey method through questionnaires distributed to 123 MSMEs around Solo Raya and analyzed using path analysis on SmartPLS. The results show that performance expectancy, effort expectancy, and self-efficacy have a significant positive influence on attitude. Conversely, anxiety has a significant negative influence on attitude, while perceived risk has a positive influence on attitude. Additionally, attitude is proven to be a significant mediating variable for behavioral intention. Thus, attitude significantly influences users' intention to adopt cloud accounting. This study provides important insights into understanding the factors that affect users' intentions to adopt new technology in financial record-keeping for MSMEs. The practical implications of this research highlight the importance of enhancing performance expectancy and effort expectancy, as well as reducing anxiety and perceived risk in the use of cloud accounting. Furthermore, efforts to increase users' self-efficacy are crucial in encouraging their intention to use cloud accounting.
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