Cloud-Based Accounting Information Systems Adoption Among Indonesian SMEs: A UTAUT2 Perspective
Bagus Wijaya, Dian Pratama
School of Information Systems, Bina Nusantara University (BINUS), Jakarta, Indonesia
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Abstract
Cloud-based accounting information systems (cloud AIS) promise lower upfront costs, automatic updates, and remote access — features attractive to Indonesia's roughly 65 million micro, small, and medium enterprises (MSMEs). Yet adoption rates remain modest, particularly outside Jakarta and Surabaya. This paper examines cloud AIS adoption among Indonesian SMEs through the lens of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2).
Survey data from 312 SME owners and finance managers across Java, Bali, and Sumatra are analysed using partial least squares structural equation modelling (PLS-SEM). Performance expectancy, facilitating conditions, and price value emerge as the strongest predictors of behavioural intention, with hedonic motivation having no significant effect. Habit moderates the intention–use relationship.
The paper contributes contextualised evidence for UTAUT2 in an emerging-economy SME setting and offers practical implications for cloud-AIS vendors, tax authorities, and SME-development agencies.
Keywords
Cloud AIS · SME adoption · UTAUT2 · Indonesia · PLS-SEM
Method & Sample
- Sample: 312 valid responses from SME owners and finance managers
- Sectors: manufacturing (38%), retail/wholesale (33%), services (24%), agriculture (5%)
- Geography: Java (71%), Sumatra (18%), Bali (11%)
- Instrument: 7-point Likert UTAUT2 items adapted to cloud AIS
- Analysis: PLS-SEM in SmartPLS 4 with 5,000 bootstrap resamples
- Fieldwork: June–August 2023