Evaluation of the Success and Acceptance of Cloud Based-Accounting Information System in Msmes in Denpasar City
1Ni Kadek Dewi Sukasih,2Dodik Ariyanto
1,2 Master of Accounting Study Program, Udayana University
https://doi.org/10.47191/jefms/v7-i10-41ABSTRACT:
MSMEs can achieve maximum profits by utilizing technological developments in the form of cloud-based accounting. The effectiveness and efficiency of technology can be determined through the evaluation process of the accounting information system. The accounting information system recognizes evaluation models, namely UTAUT2 and also the HOT-Fit Model. The aim of this research is to determine the success and acceptance of cloud-based accounting information systems among MSMEs in Denpasar City. The population in this research is all MSMEs in Denpasar City, totaling 29,749 business units based on data from the Denpasar City MSMEs Government 2023. The sampling technique used purposive sampling. The sample in this research are MSMEs that have used cloud computing in running their business in Denpasar City. Determining the sample size using a table from Stephen Isaac and William B. Michael with a population of 29,749 and an error rate of 5% resulted in a sample size of 344. The data source is primary data and was obtained through distributing questionnaires. Hypothesis testing was carried out using the SEM PLS. The research results show that human factors, technological factors, organizational factors have a positive and significant effect on behavioral intention. Behavioral intention has a positive and significant effect on user satisfaction. User satisfaction and Behavioral intention have a positive and significant effect on use behavior. There is a mutually influencing relationship between human factors and technological factors. There is a mutually influencing relationship between organizational factors and technological factors. There is a mutually influencing relationship between human factors and organizational factors. It is hoped that the results of this research will help MSMEs to find out the effectiveness of using cloud-based accounting information systems so that they can convince MSMEs to implement integrated accounting records.
KEYWORDS:
Cloud-Based AIS; UTAUT2; HOT-Fit; MSME
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