Niat Pengunaan Sistem Cloud Accounting di Kalangan UKM di Indonesia: Kerangka Konseptual Model Unified Theory of Acceptance and Use of Technology (UTAUT) yang Dimodifikasi

Abstract

This study aims to explore the main reasons why SMEs in Indonesia plan to use a cloud accounting system. The fact that SMEs are considered to be a significant economic player and an important source for growth in the national and local economy is motivated by this study. Nevertheless, more research is needed to support business operations particularly in the field of accounting or financial management, given Indonesia's considerable failure rate for small and medium sized enterprises. This study draws up a conceptual model incorporating an additional perceived safety factor in the four initial explanatory factors of UTAUT (Unified Theory of Acceptance and Use of Technology), including performance expectancy, effort expectation, social influence and facilitating conditions based upon literature on this area. This paper therefore proposes a conceptual framework for the revised UTAUT model, based on factors influencing users' intentions to use cloud accounting systems in Indonesia.