Cloud Accounting Acceptance of Msmes in Indonesia: A Preliminary Study

The purpose of this preliminary research is to investigate factors influencing cloud accounting adoption by restaurant MSMEs in Medan, Indonesia, using UTAUT frameworks. This preliminary study used a quantitative approach based on a cross-sectional questionnaire to collect data from 25 accounting workers in restaurant MSMEs. This study’s results confirmed the validity and reliability of the research items and instrument. The T-Test result showed that performance expectancy, effort expectancy and social influence do not affect cloud accounting adoption while facilitating conditions significantly affect cloud accounting adoption. The outcome would help MSMEs and regulators make strategies to improve cloud accounting adoption.