Volume 3 Issue 2 | 2026 | View PDF
Paper Id:IJMSM-V3I2P112
doi: 10.71141/30485037/V3I2P112

Determination of Cloud Accounting Adoption through Factors in the TAM Framework 3: Study on MSMEs in Pekanbaru

Dr. Faddli Setiawan, Emrinaldi Nur DP, Ulfa Afifah

Citation:
Dr. Faddli Setiawan, Emrinaldi Nur DP, Ulfa Afifah, "Determination of Cloud Accounting Adoption through Factors in the TAM Framework 3: Study on MSMEs in Pekanbaru" International Journal of Multidisciplinary on Science and Management, Vol. 3, No. 2, pp. 99-110, 2026.

Abstract:
This study investigates the low adoption of cloud accounting among Micro, Small, and Medium Enterprises (MSMEs), despite its potential to enhance efficiency and real-time financial reporting. Based on the Technology Acceptance Model (TAM 3), this research examines the effects of Output Quality, Job Relevance, Computer Self-Efficacy, and Computer Anxiety on Cloud Accounting Adoption through Perceived Usefulness (PU), Perceived Ease of Use (PEOU), and Intention to Adopt (IA). A quantitative approach was employed using survey data from 192 MSMEs in Pekanbaru, analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that Job Relevance significantly influences Perceived Usefulness (β = 0.733; p < 0.001), while Output Quality is not significant (β = -0.085; p = 0.197). Computer Self-Efficacy (β = 0.395; p < 0.001) and Computer Anxiety (β = 0.320; p < 0.001) significantly affect Perceived Ease of Use. Furthermore, Perceived Usefulness (β = 0.357; p < 0.001) and Perceived Ease of Use (β = 0.580; p < 0.001) significantly influence Intention to Adopt, which in turn affects Cloud Accounting Adoption (β = 0.498; p < 0.001). These findings highlight that perceived relevance, ease of use, and user confidence are key drivers of technology adoption, while output quality is less influential. This study extends TAM 3 in the MSME context and offers practical implications for improving cloud accounting adoption through user-focused system design and digital capability enhancement.

Keywords: TAM 3, Cloud Accounting, Perceived Usefulness, Perceived Ease of Use, Intention to Adopt.

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