Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4, 2202-2224 2024 Publisher: Learning Gate DOI: 10.55214/25768484.v8i4.1592 © 2024 by the authors; licensee Learning Gate © 2024 by the authors; licensee Learning Gate * Correspondence: josephine.yaputri@binus.ac.id Analysis of factors influencing cloud accounting adoption in Indonesian start-up companies using the technology acceptance model (TAM) and technology, organization, and environment (TOE) frameworks Josephine Ardini Yaputri1*, Rindang Widuri2 1Accounting Department, School of Accounting, Bina Nusantara University, Jakarta; josephine.yaputri@binus.ac.id (J.A.Y.) 2Accounting Department, School of Accounting, Bina Nusantara University, Jakarta; rindangw@binus.edu (R.W.) Abstract: This study was implemented to identify the connection between technology, environment, and organization factors and the impact on perceived benefits and its influence on adopting cloud accounting. This research developed the Technology, Organization, and Environment (TOE) framework, the Technology Acceptance Model (TAM), and the intention to adopt cloud accounting for start-up companies in Indonesia. Start-ups are pioneering businesses with flexible, independent natures and risk of failure. There were 340 valid responses collected from online questionnaires shared with start-up companies’ employees who were working in the accounting and finance departments. Those responses were processed with Smart PLS with SEM (Smart Equation Modelling). The result indicates that start-up companies are adopting cloud accounting based on their requirements and are not fully pushed by the TOE framework but are affected by perceived usefulness and ease of use. Start-ups will adopt cloud accounting, which is easy to use. However, to gain usefulness, the start-ups will be more pressured by their requirement instead of TOE as they tend to keep improving by their condition as independent and flexible companies. Keywords: Cloud accounting, Start-up, Technology adoption, TAM, TOE. 1. Introduction Start-up companies is a fast growing business in Indonesia [1]. Based on Start-up ranking , as of January 11 2024, Indonesia has 2,566 start-up companies and it included in 10 countries with the largest start-up in the world and still increased. Start-up is different from traditional business but deep latent in matter innovation, ambition as well as orientation growth. Start-up has no any consolidated and moving in flexible [3]. It has a bigger scale if compared with business other such as MSMEs, family ownership companies and others. Thus, start-ups have failed opportunities or more risk if compared to other companies. Based on Mujalli et al., (2024) [4] the information technology used by the company will determine the increase in competitiveness and profits of the company, one of which is a start-up company. The cloud system eliminates the need for users on the device but allows use with access anywhere with a network connection. Cloud computing helps companies compete effectively in today's economy. Cloud is a distributed architectural system of interconnected computers provided by suppliers according to a service level agreement [5]. Cloud computing provides facilities for users not to store data on devices and makes it easier for users to use complex programs [4]. Start-ups are known as companies that predominantly use technology. In the context of technology, ERP systems as well as accountants and management are involved in running the accounting process, especially in cloud-based accounting systems [6]. Information systems are external reporting infrastructure and management accounting practices where accounting information systems convert 2203 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate transactions into accounting information that is used for other purposes [7]. According to Kubota & Okuda (2022) [7] cloud systems provide unlimited relationships and strengthen the positive relationship between the usefulness of management accounting information and the quality of decision- making which is strengthened by the disclosure of more updated reports. As it has high flexibility and efficiency, an accounting information system that uses cloud-based will change accounting practices in producing output in the form of financial reports. Given that start-ups are flexible businesses compared to other businesses, the use of the cloud tends to be easier to use because of the accessibility and capabilities of the cloud system. The development of the accounting world is gradually leading to technological advances because technology makes accounting more accessible and user-friendly. Cloud-based accounting provides all users, including business owners, accountants, auditors, customers, and others, simultaneous access to financial reports. However, not all users can adequately use the ease of access to the cloud system. Mujalli et al. 2024) [4] explained that there are challenges from the cloud system, namely its complex structure and comparability issues where companies and users need to adjust. Cloud-based accounting also requires senior management to consider changes in culture, processes, and relationships in the workplace. Based on Ma et al., (2021) [8], cloud accounting presents competitive challenges in the market, which are important considerations for companies. Cloud service providers play a role in facilitating cloud adoption with challenges such as availability and customer support, as well as concerns about access, transmission, and others. However, the adoption of cloud accounting is not growing as fast as expected. This could be due to technical issues such as flexibility, human resources, technology experience, etc. Technological and organizational factors influence the perception of the system's ease of use, which provides convenience for efficiency and improved job performance. This is a technology, organization, and environment (TOE) concept that explains the application of cloud-based accounting. According to Ma et al., (2021) [8], perceived ease is the extent to which a person believes that using a system will be free from effort, and perceived usefulness is where a person believes that using a particular system will improve their job performance. These perceptions are elements of the technology acceptance model (TAM). This model has successfully predicted and explained user intentions in various contexts to take advantage of performance efficiency and productivity from cloud accounting if users have accumulated sufficient knowledge and resources. According to Mujalli et al. (2024) [4], environmental factors such as availability, reliability, and security issues also influence the use of cloud- based accounting. Start-up businesses are small and flexible which are easy for top management to pay attention to. In addition, start-up businesses are also dominant in using technology. However, the adoption of cloud accounting is not growing as fast as expected due to a lack of resources, accessibility, and knowledge. Thus, this study will develop and test a combined TAM and TOE model to investigate the factors that play a role in using cloud accounting in start-up companies in Indonesia. 2. Literature Review 2.1. Start-up Start-up is a company that different from a traditional or latent business in terms of innovation, ambition, and growth orientation, which does not have a consolidated business model and moves flexibly if compared to other businesses, such as MSMEs, family businesses, and others [3]. Ghezzi et al. (2022) [3] also explained that start-up companies do not have a consolidated business model and move flexibly and on a large scale compared to other companies such as MSMEs, family companies, and others. Therefore, start-up companies have a higher chance of failure or risk than other businesses. Start-up companies are predominantly using technology. In the context of technology, ERP systems, accountants, and management are involved in the accounting process, especially in cloud-based accounting systems [6]. In addition to the development of flexible types of businesses and enterprises, the progress of information technology that is currently running has the potential to make long-term differences in the way accounting is carried out in general and specifically [9]. According to Kubota & Okuda (2022) [7] , cloud systems in start-up companies provide unlimited relationships and strengthen 2204 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate the positive relationship between the usefulness of management accounting information and the quality of decision-making, which is strengthened by disclosing more updated reports. As it has high flexibility and efficiency, an accounting information system that uses the cloud will change accounting practices in producing output in the form of financial reports in start-ups. Given that start-ups are flexible businesses compared to other companies, the use of the cloud tends to be easier to use because of the accessibility and capabilities of the cloud system. 2.2. Cloud Accounting Cloud accounting is a modern accounting concept that functions in data processing with a collection of distributed information systems and applications within a cloud information framework without knowing the actual system [5]. Saad et al.,(2022) [10] explained that cloud accounting has the same function as a traditional accounting system, but the characteristics of the two systems are significantly different. Conventional accounting systems require special storage for software installation, and users cannot use devices other than applications on the desktop. In contrast, cloud accounting allows users to use the system remotely connected to the internet without special storage on the desktop. Cloud accounting offers redundancy and real-time data updates. Data storage is all on remote servers or the cloud so that organizations do not incur additional costs for server maintenance Saad et al. (2022) [10] Cloud accounting benefits companies of all sizes because it can be customized with cloud software according to needs [5]. 2.3. Intention to Adopt Cloud Accounting Information systems are external reporting infrastructure and management accounting practices where accounting information systems convert transactions into accounting information used for other purposes [7]. The ERP systems used are diverse to facilitate accounting work and practices, with different operations and cloud-based systems. Cloud-based systems provide unlimited relationships and strengthen the positive relationship between the usefulness of management accounting information and the quality of decision-making, which is strengthened by disclosing more updated reports. As previously mentioned, the capabilities of accounting information systems increase the significance of commodity bookkeeping and improve time efficiency [8]. Moreover, in the current era, cloud-based is wider to operate and support research. These things encourage organizations to have the intensity to adopt cloud accounting, especially based on Saad et al. (2022) [10], cloud accounting offers real-time data redundancy updates and data storage on remote servers, allowing organizations to save operational costs. 2.4. Technology, Organization and Environment (TOE) Framework TOE model explains the adoption of information systems in companies that combine technology, environment, and organization [4]. This model was developed by Tornatzky et al. (1990) to describe the phenomenon of technology adoption in organizational analysis units. The TOE framework explains that technological progress, organizational structure, and industrial environment influence how information systems can be accepted [11]. This theoretical framework considers all the driving forces that impact the initiative to adopt information systems. The following is the TOE framework presented by Tornatzky et al. (1990). 2205 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate Figure 1. Framework technology, organization, and environment (TOE). Source: Tornatzky et al . (1990). 2.4.1. Technology Context In technology adoption assessment, technology context includes existing and emerging technology attributes [4]. The technology contexts often used are relative advantage, suitability, complexity, triability, and observability [11]. Several other studies use other constructs, such as feature completeness, availability, privacy, security, organizational readiness, and managerial competence [12, 5, 13]. This study will use three technology contexts: relative advantage, suitability, and complexity. Relative advantage is a benchmark where technology provides advantages to the organization. In this context, organizations considered superior will show that the organization is influenced by its technological advantages [4]. Relative advantage is one of the contexts that is contrastingly felt by technology adoption [11]. Aligarh et al., (2023) [11] also explained that the relative advantages of implementing cloud computing include increasing the speed of business communication, efficient inter- company coordination, customer communication, time efficiency, and others. Researches conducted by Chatterjee et al., (2021 [13], Tawfik et al. (2023) [5], Mujalli et al. (2024) [4], and Aligarh et al., (2023) [11] shown that relative advantages have a positive influence because technology continues to develop and relative advantages are increasingly highlighted, expecially in the adoption process, which affects the extent to which the ease and usefulness of adopting cloud accounting. Thus, the research hypothesis is: H1: Relative advantage has a significant positive effect on the perception of usefulness in adopting cloud accounting. H2: Relative advantage has a significant positive the perception of ease of use when adopting cloud accounting. Compatibility is a benchmark where innovation is equivalent and aligned with values, previous experiences, and user requirements [13, 4]. Compatibility can also be interpreted as the extent to which the existing organization can easily integrate the system [13]. Compatibility considers the organization's ability to reconcile new technologies and innovations with existing values, behavioral patterns, and experiences [4]. Research conducted by Chatterjee et al., (2021) [13] and Mujalli et al. (2024) [4] showed significant positive results because a system not aligned with organizational activities will hinder innovation adoption. However, Chatterjee et al., (2021) [13] also revealed that compatibility did not have a significant effect due to the inadequate number of respondents in their study. Thus, the research hypothesis is: H3: Compatibility has a significant positive effect on perceived usefulness in adopting cloud accounting. H4: Compatibility has a significant positive effect on perceived ease of use in adopting cloud accounting. 2206 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate Complexity is the difficulty with which an innovation can be used and understood. The more complex, the lower the acceptance by users and vice versa [11]. Complexity has a negative relationship when adopting innovations, and the lower the level of complexity, the easier it is to adopt innovations [4] companies with challenges in improving or designing operational procedures effectively. In adopting cloud accounting, complexity is assessed based on application integration, data transfer efficiency, implementation duration, and system functionality [13]. However, regarding the intention to adopt cloud accounting, research conducted by Aligarh et al. (2023) [11] explains that a high level of complexity will reduce acceptance. The same results are also shown by research conducted by Chatterjee et al., (2021) [13], where complexity will reduce the perception of usefulness. Thus, the research hypothesis is: H5: Complexity has a negative significant effect on the perception of usefulness in adopting cloud accounting. H6: Complexity has a negative significant effect on the perception of ease of use when adopting cloud accounting. 2.4.2. Organization Context Organizational factors include management support, resources, and environmental factors, including external influences, government incentives, and anything that can facilitate or hinder business operations [11]. Several studies use other constructs such as company size, available resources, project size, competitive advantage, partner support, and infrastructure [12, 5, 13]. This study will use the organizational context in the form of organizational resources, employee capabilities, and top management support. Organizational resources are determined by the perception and assessment of managers, commitment, and control of an organization in managing information technology [5]. Technological competence refers to the extent to which an organization utilizes the organization's internal technology assets, such as information technology infrastructure [4] According to Chatterjee et al. (2021) [13], implementing innovative technology is influenced by certain characteristics, such as organizational size and resource availability. The availability of resources is an important factor that plays a role in measuring organizational readiness [4]. In addition, the availability of technological resources affects the implementation of electronic data exchange, including the organization's financial and technological readiness [13]. Research conducted by Mujalli et al., (2024) [4], Eldalabeeh et al. (2021), [14], dan Chatterjee et al. (2021) [13] showed significant positive results because the use of the system depends on the level of organizational ability and knowledge. Thus, the research hypothesis is: H7: Organizational resources have a significant positive effect on the perception of usefulness in adopting cloud accounting. Employees have an important impact on shaping work results and act as company assets [13]. A competent organization reflects skilled employees. Competent, knowledgeable employees are needed to achieve successful technology adoption [13]. This aims to ensure that technology adoption can be realized effectively, considering the varying complexity of the system [13]. Research conducted by Chatterjee et al. (2021) [13] and Mujalli et al. (2024) [4] showed significant positive results because competent employees will support the adoption of cloud accounting to the maximum because of the ease and usefulness gained from their competence. Thus, the research hypothesis is: H8: Employee capability has a significant positive effect on the perception of usefulness in adopting cloud accounting. H9: Employee capability has a significant positive effect on the perception of ease of use when adopting cloud accounting. Top management support increases technological awareness and acceptance of new technologies [11]. This technology can also involve top managers who decide to implement it to learn their leadership style, motivation, and characteristics for top managers with experience in accounting and those without [15]. To build a competitive and dominant market environment, top management support plays a very important role because it allows organizations to overcome internal challenges and resistance to change [11]. This supports the TOE model, where top management support is part of the 2207 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate organizational context. Based on the results of research conducted by Tawfik et al. (2023) [5], top management has an insignificant effect on the perception of usefulness but has a significant positive impact on the perception of ease of use because, according to management, finding a service provider who has good experience in the field of cloud accounting is difficult to do. According to Eldalabeeh et al. (2021) [14], top management support also has a significant positive effect on the perception of usefulness and ease of use because top management support can reduce resistance and conflict to realize the potential of cloud accounting. Thus, the research hypothesis is: H10: Top management support has a significant positive effect on the perception of usefulness in adopting cloud accounting. H11: Top management support has a significant positive effect on the perception of ease of use when adopting cloud accounting. 2.4.3. Environtment Context (Insititutional Theory) Environmental context is related to the company's operational facilities and constraints [11]. These environmental factors include competitors, business partners, culture, government, incentives, and technological infrastructure [5]. Some studies use other constructs such as competition intensity, market environment, government rules and regulations, competitive pressures, and technological resource infrastructure [12, 5, 13]. Institutional theory is applied to investigate the diffusion or adoption of technology carried out by organizations, which emphasizes that organizational actions or decisions are not driven by structural changes for effectiveness or efficiency but influenced by environmental factors and the need for organizational legitimacy [16]. This theory emphasizes that decisions taken by organizations are outside of rational ways and thinking. Based on Alshirah et al. (2021) [16] organizations tend to increase the legitimacy of decision-making through support from the institutional environment and act based on estimates that justify their decisions. This theory also explained the process by which certain structures, rules, schemes, norms, and routines are established and accepted as authoritarian social behavior by investigating their adoption, adaptation, development processes, dissemination, and to what extent they are no longer used [17]. According to Adjei et al. (2021) [17], institutions play a role in efforts to understand information technology innovation, and institutions have a stronger influence than innovations that are influenced even though they will change over time. This theory describes three main dimensions called institutional pressure, namely coercive pressure, mimetic pressure, and normative pressure. Coercive pressure results from informal and formal pressures exerted by other organizations that cause dependence on cultural expectation in the organization's society [16]. When companies are forced to use certain rules or structures, this pressure is forced to be used. Adjei et al. (2021) [17] identified the government, parent organizations, and organizations with dominant resources as sources of coercive pressure on the organization. Research conducted by Mujalli et al. (2024) [4] showed that coercive pressure had no significant effect because business owners believed it would be financial pressure. Research conducted by Adjei et al. (2021) [17] dan Alshirah et al. (2021) [16] showed that coercive pressure had a significant positive effect as it guided the company's intention to adopt cloud accounting and led to a better environment. Thus, the research hypothesis is H12: Coercive pressure significantly affects the intention to adopt cloud accounting. Mimetic pressure is a factor that refers to ambiguous goals where companies take advantage of and imitate their competitors who are considered successful [16]. With this pressure, organizations will compete to achieve superior performance. In an environment with uncertainty and a poor understanding of technology, organizations will imitate organizations that structurally success [4]. Research conducted by Tawfik et al. (2023) [5] shows that mimetic pressure does not have a significant effect because when companies face fierce competition, they tend to implement more aggressive changes. Research conducted by Adjei et al. (2021) [17] and Mujalli et al., (2024) [4] shows that mimetic 2208 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate pressure impacts technology adoption due to the competitiveness between organizations. Thus, the research hypothesis is: H13: Mimetic pressure has a significant positive effect on the intention to adopt cloud accounting. Normative pressure can arise from business affiliations, networks, and professional associations [4]. Professional networks and associations influence organizations to adopt technology based on normative principles. In normative pressure, cultural professionalism influences an organization where companies must comply with professional standards and valid procedures [4]. Research conducted by Mujalli et al., (2024) [4] showed significant positive results because companies carried out normative pressure without coercion but encouraged company compliance, especially in the technology field. However, research conducted by Adjei et al. (2021) [17] showed negative results due to perceived obstacles. Thus, the research hypothesis is H14: Normative pressure has a significant positive effect on the intention to adopt cloud accounting. 2.5. Technology Acceptance Model (TAM) Technology acceptance model (TAM) is introduced by Davis, et al. (1989) [18]. The model explains the factors that influence when users adopt new devices or technologies and apply them in the field. Based on Aligarh et al. (2023) [11], adopting new technology depends on the perception of usefulness and the perception of use, where TAM emphasizes both perceptions as key factors influencing system use. TAM facilitates estimating individuals' adoption and utilization of information technology in a professional environment. TAM combines the Theory of Reasoned Action (TRA) and the Theory of Planned Behavior (TPB) to explain the perspective user actors. TAM influences the user's views and ease of use of new technology, indirectly influencing the user's desire to adopt the technology and shaping user behavior towards the technology. Perceived usefulness refers to the user's belief in the capacity of a technology to improve their performance [4]. The perception of the usefulness of technology will motivate users to use the technology [13]. In perceived usefulness, the usefulness perceived by the user refers to the user's belief in the effectiveness of technology to improve job performance. Perceived ease of use is related to factors that determine user acceptance, which indicates the extent to which users feel the technology is easy to use without making significant effort [4]. Mujalli et al. (2024) also explained that perceived ease of use indicates that if a system is easy to use, it will be more likely to be used. Based on research conducted by Chatterjee et al., (2021), the two elements of the TAM model, namely perceived usefulness and perceived ease of use, determine user intentions in technology that correlate with ERP satisfaction. Based on, perceived usefulness and ease of use are fundamental and different constructs that influence the decision to use information technology. TAM was originally proposed to explain acceptance intentions but was verified when describing user intentions or system success. Davis, et al. (1989) [18] demonstrated that both perceptions influence user attitudes toward the use of technology and intentions to use it, resulting in actual use. The following is the TAM framework presented by Davis, et al. (1989) [18]. Figure 2. Framework technology acceptance model (TAM). Source: Davis et al. (1989). 2209 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate The ease of use of a system or technology is referred to as the perception of ease by system users [4]. The perception of the usefulness of technology will motivate users to use the technology Chatterjee et al., (2021) [13]. To clarify the willingness of individuals to use technology, the perception of usefulness has been effectively used, which shows that the application system improves user performance in an organization. Perceived usefulness includes job relevance and quality of results. This encourages the interpretation that individuals form a perceived usefulness assessment because users can compare what needs to be done and achieved in their work Chatterjee et al., (2021) [13]. Research conducted by Chatterjee et al., (2021) [13] and Mujalli et al. (2024) [4] showed significant positive results because the perception of usefulness directs and motivates users to adopt technology. Thus, the research hypothesis is as follozw H15: Perceived usefulness significantly affects the intention to adopt cloud accounting. Perceived ease of use predicts user intention to use a new system or technology [4]. If a system is easy to use, then the system will have a greater chance of being used [4]. Research conducted by Chatterjee et al., (2021) [13] shows a positive influence on perceived ease of use, which means that the intention to adopt cloud accounting depends on the ease of use. Thus, the research hypothesis is: H16: Perceived ease of use has a significant positive effect on the intention to adopt cloud accounting. H17: Perceived ease of use has a significant positive effect on perceived usefulness. Figure 3. Research model. 3. Research Methodology This study was conducted to determine and identify the relationship between technological and organizational factors, their impact on perceived benefits, and their influence on the intention to adopt cloud accounting. This study uses a quantitative method, and data samples are collected through a questionnaire. The questionnaire was distributed to respondents who were employees of start-up companies and worked in the accounting department. Based on the start-up ranking, as of January 11, 2210 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate 2024, Indonesia had 2,566 companies, and the number of samples needed according to the Slovin formula was 346. The questionnaire was distributed online, and 346 data were received, with 340 valid data. The measurement is using Linkert scale with a 5-point scale ranging from 1 (farthest from the indicator) and 5 (closest to the indicator). Data analysis using the PLS-SEM method involving an outer model consisting of convergent validity, discriminant validity, average variance extracted (AVE), and composite reliability and an inner model consisting of r-square, f-square, q-square, and estimate for path coefficients, as well as importance-performance Map analysis. The application used is Smart PLS 4.0 4. Results and Discussion of Findings 4.1 Descriptive Analysis This study focuses on accounting employees working in start-up companies in Indonesia. It used 346 samples based on the Slovin formula. Data were collected by distributing questionnaires online to respondents. Of the 346 questionnaires distributed, all were received, and 100% could be processed. The following is the profile of respondents who participated in this study, presented in Table 1. Table 1. Respondent profile. Variable identity respondent Category Amount Percentage Gender Man 128 37% Woman 218 63% Age 18-24 81 23% 25-30 121 35% 31-35 67 19% 36-40 32 9% 41-45 28 8% 46-50 7 2% 51-55 2 1% >55 8 2% Company field Education 15 4% Tourist 10 3% Technology information 52 15% Finance 66 19% Insurance start-up 16 5% Securities 4 1% Ecommerce 24 7% Health 9 3% Property 11 3% Agriculture 6 2% Accommodation 3 1% Transportation 9 3% Expedition 7 2% Trading 44 13% Industry 31 9% Outsourcing 8 2% Food and beverage 7 2% Entertainment 1 0% Health 9 3% Manufacturing 2 1% Tourist 7 2% 2211 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate Variable identity respondent Category Amount Percentage Other 5 1% Years of service < 5 years 160 42% 5-10 years 144 46% 11-20 years 40 12% >21 years 2 1% Source: Primary data processed , 2024. Based on Table 1, the percentage of demographic data, such as gender, age, company industry, and length of service of respondents, can be seen. Based on the data collected, the female respondents were 218 (67%), and the male respondents were 128 (37%). Based on age, most respondents were aged 25-30 years, namely 121 people (35%). Then, based on the company industry, most respondents worked in the financial sector, with as many as 66 people (19%), and in information technology, as many as 52 people (15%). Based on respondents' service length, most respondents had worked in the range of 5-10 years, namely 160 people (46%) and 144 people (42%) under five years. 4.2. Results 4.2.1. Outliers After calculating the Z-score value, 6 respondents' answers were detected as outlier data, which required the data to be removed so that the total data that could be tested became 340 respondents' answers. After conducting an outlier evaluation, identification was carried out on data that had missing values. The tolerance value in SEM-PLS for missing values is a maximum of 5% of the total per indicator that is still accepted or maintained. Based on the processed data, there are no missing values from the indicators studied. Thus, all indicators can be maintained. 4.2.2. Outer Model 4.2.2.1. Convergent Validity The test results presented in Table 2 show that most indicators have values above 0.7. These results indicate that the indicators in 1 construct have similar movements and are grouped. However, there are several indicators with values below 0.7, which means that these indicators must be removed from the data. Table 2. Convergent validity. RA CA CM OR EC TM CP MP NP PU PEU IAC RA1 0.890 RA2 0.840 RA3 0.829 RA4 0.590 CA1 0.823 CA2 0.873 CA3 0.841 CM1 0.905 CM2 0.793 CM3 0.355 CM4 0.365 OR1 0.842 OR2 0.860 OR3 0.853 2212 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate RA CA CM OR EC TM CP MP NP PU PEU IAC OR4 0.894 EC1 0.858 EC2 0.863 EC3 0.794 EC4 0.823 TM1 0.837 TM2 0.872 TM3 0.887 TM4 0.858 CP1 0.902 CP2 0.911 CP3 0.897 MP1 0.785 MP2 0.834 MP3 0.903 NP1 0.902 NP2 0.901 NP3 0.888 PU1 0.850 PU2 0.895 PU3 0.864 PU4 0.826 PEU1 0.853 PEU2 0.890 PEU3 0.849 PEU4 0.848 ICA1 0.863 ICA2 0.890 ICA3 0.886 ICA4 0.881 Source: Primary data processed, 2024. Below ada the removed indicators from the data. Table 3. Deleted indicator. RA CM RA4 0.590 CM3 0.355 CM4 0.365 Source: Primary data processed, 2024. Based on Table 3, both indicators are result are below 0.7. Thus, both must be removed from testing. 4.2.2.2. Discriminant Validity 2213 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate Based on Table 4, all groups have the highest loading values on their constructs. The data shows that all variables are validated discriminant, and each loading value is greater than the loading from the correlation with other variables. Table 4. Discriminant validity. IAC EC CA RA CM TM PU PEU OR CP MP NP IAC 0.880 EC 0.740 0.835 CA 0.674 0.724 0.846 RA 0.750 0.731 0.717 0.853 CM 0.661 0.714 0.653 0.661 0.851 TM 0.747 0.799 0.719 0.772 0.692 0.864 PU 0.788 0.760 0.683 0.727 0.655 0.754 0.859 PEU 0.794 0.801 0.703 0.722 0.660 0.780 0.811 0.860 OR 0.702 0.767 0.715 0.711 0.624 0.829 0.722 0.760 0.863 CP 0.471 0.542 0.495 0.450 0.457 0.501 0.451 0.554 0.568 0.903 MP 0.478 0.545 0.491 0.443 0.458 0.528 0.477 0.547 0.574 0.663 0.842 NP 0.478 0.560 0.521 0.461 0.469 0.517 0.508 0.556 0.568 0.792 0.734 0.897 Source: Primary data processed, 2024. 4.2.2.3. Average Variance Extracted (AVE) Based on Table 5, all variables have AVE values above 0.5. These results indicate that the relationship between each construct and endogenous and exogenous variables is discriminant validated. Thus, each variable is worthy of being continued in testing. Table 5. Average variance extracted (AVE). Average variance extracted (AVE) IAC 0.775 EC 0.698 CA 0.716 RA 0.728 CM 0.724 TM 0.746 PU 0.738 PEU 0.740 OR 0.744 CP 0.816 MP 0.709 NP 0.805 Source: Primary data processed, 2024. 4.2.2.4. Composite Reliability Based on Table 6, the value generated from the composite reliability on all variables has exceeded 0.7, which means that all variables have been tested for reliability. In addition, all variables have values above 0.8, which means that the reliability of all variables tends to be high. 2214 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate Table 6. Composite reliability. Composite reliability IAC 0,932 EC 0,902 CA 0,883 RA 0,889 CM 0,839 TM 0,922 PU 0,918 PEU 0,919 OR 0,921 CP 0,930 MP 0,879 NP 0,925 Source: Primary data processed, 2024. 4.2.3. Inner Model An inner model test must be conducted to determine the relationship between exogenous and endogenous variables. Tests were carried out, namely R-square, estimate for path coefficients, effect size (F-square), and prediction relevance (Q-Square). 4.2.3.1. R-Square Based on Table 7, the R-Square value produced on all variables is above 0.67. These results indicate that the determination coefficient of endogenous constructs is strongly related. Table 7. R-square. R-square R-square adjusted IAC 0.694 0.689 PU 0.722 0.717 PEU 0.714 0.710 Source: Primary data processed, 2024. 4.2.3.2. Effect Size (F-Square) Based on the results of the F-Square test presented in Table 9, the model is categorized as a small category because the F-Square value is above 0.02, but below 0.15 is employee ability towards perceived ease of use, relative advantage towards perceived ease, and top management towards perceived ease of use. The model categorized as a medium category is top management towards perceived ease of use, perceived usefulness, and perceived ease of use towards intention to adopt cloud accounting, and organizational resources towards perceived usefulness because the F-Square value is above 0.15 but below 0.35. However, not all constructs have an F-Square value above 0.02, which means that the influence of exogenous constructs on endogenous constructs is relatively small. 2215 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate Table 8. F-Square. F-square EC->PU 0.012 EC->PEU 0.145 CA -> PU 0.003 CA -> PEU 0.018 RA -> PU 0.027 RA-> PEU 0.019 CM -> PU 0.007 CM-> PEU 0.003 TM -> PU 0.006 TM-> PEU 0.063 PU -> ICA 0.198 PEU -> ICA 0.169 PEU -> PU 0.170 OR -> PU 0.003 CP -> ICA 0.003 MP -> ICA 0.003 NP -> ICA 0.002 Source: Primary data processed, 2024. 4.2.3.3. Prediction Relevance (Q-Square) Based on the results of the Q-Square test presented in Table 10, all values generated are above 0.35. This shows that the predictive ability of the model is very strong. Table 9. Q-Square. Q²predict ICA1 0.519 ICA2 0.507 ICA3 0.458 ICA4 0.507 PU1 0.460 PU2 0.494 PU3 0.502 PU4 0.476 PEU1 0.539 PEU2 0.550 PEU3 0.476 PEU4 0.515 Source: Primary data processed, 2024. 4.2.3.4. Estimate for Path Coefficients Based on Table 8, the data processing results in original samples are presented: actual values, sample averages, standard deviations, t-statistics, and P Values. The variables of employee ability, suitability, relative advantage, complexity, top management, and organizational resources do not significantly affect perceived usability. Then, the complexity variable does not significantly affect perceived ease of use; all environmental contexts, namely mimetic pressure, coercive pressure, and normative pressure, do not significantly affect the intention to adopt cloud accounting. However, the 2216 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate variables of complexity, suitability, relative advantage, top management, and perceived ease of use have a significant positive effect on perceived ease of use. In addition, perceived usefulness and ease of use variables significantly positively affect the intention to adopt cloud accounting. Table 10. Estimate for path coefficients. Original samples Sample mean Standard deviation T statistics P values Results Conclusion KK -> PK 0.140 0.139 0.082 1,700 0.089 Not significant Not proven KK -> PKK 0.394 0.390 0.064 6,134 0,000 Significant positive Proven KS -> PK 0.063 0.062 0.057 1,121 0.262 Not significant Not proven KS -> PKK 0.122 0.124 0.052 2,327 0.020 Significant positive Proven KR -> PK 0.118 0.123 0.077 1,533 0.125 Not significant Not proven RA -> PEU 0.128 0.129 0.057 2,227 0.026 Significant positive Proven CM -> PU 0.018 0.018 0.056 0.316 0.752 Not significant Not proven CM -> PEU 0.017 0.018 0.045 0.379 0.705 Not significant Not proven TM -> PU 0.119 0.124 0.083 1,428 0.153 Not significant Not proven TM -> PEU 0.267 0.267 0.061 4,376 0,000 Significant positive Proven PU -> IAC 0.426 0.425 0.067 6,321 0,000 Significant positive Proven PEU -> IAC 0.421 0.422 0.071 5,917 0,000 Significant positive Proven PEU -> PU 0.425 0.419 0.083 5,114 0,000 Significant positive Proven OR -> PU 0.053 0.051 0.064 0.822 0.411 Not significant Not proven CP -> IAC 0.055 0.056 0.053 1,034 0.301 Not significant Not proven MP -> IAC 0.043 0.045 0.047 0.905 0.365 Not significant Not proven NP -> IAC -0.047 -0.049 0.055 0.855 0.393 Not significant Not proven Source: Primary data processed, 2024. 2217 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate Figure 4. Importance-performance map analysis. Source: Processed data, 2024. 4.2.4. Importance-performance Map Analysis (IPMA) Information: Quadrant I : Side left of the Y line above the X line. Quadrant II : Side right of line Y, above line X. Quadrant III : Next door left of line Y, below line X. Quadrant IV : Side right of line X, below line Y. Based on Figure 4, the X line benchmark is 72.699, the average of performance, and the Y line benchmark is 0.103, the average of importance. In the graph shown, the perception of usefulness and employee ability is in quadrant I, which means that both variables have high performance and importance. Then, the relative advantage and coercive pressure are in quadrant II, which means these variables have good performance in influencing the dependent variable but are not very important. The perceived ease of use variable is between quadrant II and quadrant IV, which shows that the perception of ease of use is very important, and only some have good performance in influencing the dependent variable. For the variables of complexity, coercive pressure, mimetic pressure, organizational resources, and compatibility, the values formed are in quadrant I, which means that they are not important but have good performance to influence the dependent variable. For the normative pressure variable, the resulting value is in quadrant III, meaning that it is unimportant and does not have good performance to influence the dependent variable. 2218 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate 5. Discussion Based on Table 10, the effect of relative advantage on perceived usability (H1) is not significant. Even though the system can be easy to use, it does not guarantee that users can feel the relative advantage of the system. This is also supported by the model of start-up companies that continue to innovate [3]. Thus, the relative advantage of system usability will continue to change according to the company's needs. However, the effect of relative advantage on Perceived Ease of Use (H2) shows a significant positive result because if the system is easy to use, users will find it easier to adopt and feel the relative advantage of the ease of use of the system. These results are in line with the research Chatterjee et al., (2021) [13], Tawfik et al. (2023) [5], Mujalli et al. (2024) [4], dan Aligarh et al., (2023) [11], which stated that perceived ease of use determines whether the system will be continued for use in the company, The effect of compatibility on perceived usefulness (H3) has insignificant results because, in start-up companies, usability does not depend on suitability but on the technology needed to create perceived usefulness. Then, suitability has a significantly positive effect on perceived ease of use (H4) as a high level of suitability will allows users to use the system smoothly without requiring significant adjustments. These results align with research conducted by Chatterjee et al., (2021) [13] dan Mujalli et al., (2024) [4] because suitability is a reference for how innovation is equivalent to value, company experience, and user requirements. The effect of complexity on perceived usefulness (H5) and perceived ease of use (H6) does not significantly impact. Start-up businesses are pioneering businesses that tend to be small in scale and different from traditional or latent companies in terms of innovation, ambition, and growth orientation [7]. Thus, start-ups tend to be more flexible. Because of these changes, the complexity level will continue to vary, so complexity is not the main influence on the perception of usefulness and ease of use when adopting cloud accounting. Organizational resources do not significantly influence the perception of usefulness (H7). It’s due to the company already having adequate resources, so it is not a benchmark for the use of technology. Then, cloud accounting itself has affordable and easy-to-do features, so the system's use depends on how users use it. Thus, the perception of usefulness will depend on the cloud system because the company's resources are adequate. Organizational resources have no significant effect on perceived usability (H7). The company already has adequate resources, so it is not a benchmark for technology use. Then, cloud accounting itself already has affordable and easy-to-use features, so the system's use depends on how users use it. Thus, the perception of usability will depend on the cloud system because the company's resources are adequate. Employee capability has no significant effect on perceived usability (H8). Even though employees can adapt to using the system, they will not necessarily achieve perceived usability because of changes from various directions, such as company needs, system users, and technology. Modifications made by start-up businesses will drive employees to continue to adjust their abilities to create the expected perception of usability, even though employees can use the system easily. However, employee capability significantly positively affects perceived ease of use (H9) because educated and knowledgeable employees will understand the job demands. These results align with research conducted by Chatterjee et al. (2021) [13] dan Mujalli et al. (2024) [4] because competent employees will support the adoption of cloud accounting to the maximum because of the convenience gained from their competence. Top management does not significantly affect the perception of usability (H10) because cloud accounting is a company need. However, rather than focusing on finding more adequate cloud services to create the expected perception of usability, top management will dominate the company's needs, such as operational efficiency, cost savings, business growth, and others. However, top management significantly positively affects the perception of ease of use (H11). Top management support can reduce resistance and conflict to realize the potential of cloud accounting, thereby increasing the system's perception of ease of use. These results are in line with research conducted by Chatterjee et al. (2021) [13], Mujalli et al. (2024) [4], Eldalabeeh et al., (2021) [14] dan Aligarh et al. (2023) [11] because 2219 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate technical progress viewed by top managers includes developing a long-term vision, strengthening value, resource allocation, efficiency and support to overcome barriers to change. Coercive pressure does not significantly affect the intention to adopt cloud accounting (H12). The results of this study are in line with the research of Mujalli et al. (2024), [4] because coercive pressure also has the potential to damage competitiveness, but its impact is not yet known, and not all regulatory enforcement is carried out appropriately and effectively. Pressure from corporate partners, financial institutions, community culture, and other organizations are not the pressure that drives the adoption of cloud accounting but the needs of the company itself and vice versa. So, changes and innovations from start-ups that tend to be more independent will align with policies suitable for managing coercive pressure. Mimetic pressure does not significantly affect the intention to adopt cloud accounting (H13). The results of this study are in line with research conducted by Tawfik et al. (2023) [5] because when companies face tough competition, companies will tend to implement more aggressive changes. This means that when companies know that competitors are not interested in cloud accounting, they will ignore it. Companies will also adopt cloud accounting based on their needs rather than paying attention to what competitors use and the company's activities as a reference for running a business. Normative pressure does not significantly influence the intention to adopt cloud accounting (H14). Companies must comply with professional standards, procedures, and systems supported by institutions because they are normative. Based on research conducted by Bergmann et al. (2020) [9], start-up companies tend to be independent and continue to innovate so that norms do not bind them. Therefore, start-ups adopt technology based on their internal needs. Thus, normative pressure does not significantly influence the intention to adopt cloud accounting. Perceived usefulness significantly affects the intention to adopt cloud accounting (H15). This positive significant effect is in line with research conducted by Chatterjee et al. (2021), [13], Na et al. (2022), [12], Eldalabeeh et al. (2021) [14] and Mujalli et al. (2024) [5], because the perception of the usefulness of technology will motivate users to use the technology. In the perception of usefulness, the usefulness perceived by the user refers to the user's belief in the effectiveness of technology to improve job performance. Perceived usefulness shows that the application system enhances company performance, including job relevance and results quality, which encourages the interpretation that individuals form an assessment of perceived usefulness. Users can compare what needs to be done and achieved. Thus, users will have the intention to adopt cloud accounting. Perceived ease of use has a significant positive effect on the perception of usefulness (H16). This positive significant result is in line with research conducted by Chatterjee et al. (2021) [13], Na et al. (2022) [12], Eldalabeeh et al. (2021) [14] dan Mujalli et al. (2024) [4]. According to Mujalli et al. (2024) [4], perceived ease of use predicts user intention to use a new system or technology. If a system is easy to use, then users will find it easier to feel the usefulness of the system. Users will also have more intention to use the system as they think about the system's usefulness and to run their business; users will prefer a useful and easy-to-use system. Perceived Ease of use significantly affects the intention to adopt cloud accounting (H17). Significant positive results were also found in studies conducted by Chatterjee et al. (2021) [13], Na et al. (2022) [12], Eldalabeeh et al. (2021) [14] dan Mujalli et al. (2024) [4]. According to Mujalli et al. (2024) [4], perceived ease of use predicts user intention to use a new system or technology where users will prefer to use a system that is easy to use rather than a complicated accounting system. 6. Conclusion Start-up companies are small and flexible businesses that are easy for top management to pay attention to. They are also dominant in using technology. However, the adoption of cloud accounting is not growing as fast as expected due to a lack of resources, accessibility, and knowledge. The information technology used by the company will determine the increase in the company's competitiveness and profits. The use of cloud systems supports companies in competing in today's economic environment. 2220 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate Cloud systems eliminate the need for users on devices but allow use with access anywhere with a network connection. Start-ups are known as companies that predominantly use technology. In the context of technology, ERP systems, accountants, and management are involved in running the accounting process, especially in cloud-based accounting systems [6]. However, the adoption of cloud accounting is growing slower than expected. This can be due to technical problems such as flexibility, human resources, technology experience, and others. Technological and organizational factors influence the perception of the system's ease of use, providing convenience, efficiency, and improved job performance. This concept is the technology organization environment (TOE), which explains cloud-based accounting applications. According to Ma et al., (2021) [8], perceived ease is the extent to which a person believes that using a system will be free from effort, and perceived usefulness is where a person believes that using a particular system will improve their job performance. These perceptions are elements of the technology acceptance model (TAM). This model has successfully predicted and explained user intentions in various contexts to take advantage of performance efficiency and productivity from cloud accounting if users have accumulated sufficient knowledge and resources. According to Mujalli et al., (2024) [4], environmental factors such as availability, reliability, and security issues also influence the use of cloud-based accounting. Viewed from the TOE framework, all technology context variables consisting of relative advantage, suitability, and complexity do not significantly affect the perception of usefulness but have a significant positive effect on the perception of ease of use except complexity. This is supported because ease of use is easily adapted by users related to the three variables. However, regarding the perception of usefulness, since the start-up business is a flexible pioneering business, there will continue to be changes that cause the technology context to occur uncertainly, so it will be challenging to obtain the expected perception of usefulness. In the organizational context consisting of organizational resources, employee capabilities, and top management, all variables do not significantly affect the perceived usefulness, but they are positively impacting the perceived ease of use. The organizational context increases the perception of ease of use to reduce the uncertainty of system use, and employees are important company assets. If employees find it easy to use the system, the perception of ease of use will be easier to create. However, because start-ups are still flexible, there is a drive to innovate, which will drive change. Management also perceives that finding the right cloud service is difficult, and not all accountants understand cloud accounting. Thus, the organizational context has no significant effect on the perception of usefulness. In an environment consisting of coercive, mimetic, and normative pressure, all variables do not significantly affect the intention to adopt cloud accounting because it will be financial pressure. This will be something that must be highlighted for businesspeople and companies; cloud accounting is not necessarily a strong pressure for them. In the TAM framework, the perception of usefulness significantly positively affects the intention to adopt cloud accounting as it will motivate users to use the technology. The same results are also shown by the perception of ease of use on the perception of usefulness and the intention to adopt cloud accounting because the perception of ease-of-use acts as a predictor of the user's intention to use a new system or technology where if a system is easy to use, then the greater the chance of being adopted will be easier. Likewise, with its usefulness, if the system is easier to use, the intention to use it will be greater. 7. Limitations This study has limitations: the data collected is only in Indonesia, and start-up companies continue to grow. If the study is conducted in various countries, the differences in work culture will be increasingly apparent, affecting the study results. Future research is expected to be able to investigate further for a larger sample scale. In addition, this study only presents cross-sectional data because it was only collected in a certain period, so paying attention to the long-term impact is necessary, especially as cloud accounting continues to grow. 2221 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate Copyright: © 2024 by the authors. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). References [1] A. Adrianto and R. 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Perusahaan https://creativecommons.org/licenses/by/4.0/ 2222 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate d. Bidang perusahaan e. Jabatan 2. In which age range you are now? a. <36 years old b. 36-40 years old c. 41-45 years old d. 51-55 years old e. 56-60 years old f. >60 years old 3. How long have you worked? a. < 5 years b. 5-10 years c. 11-20 years d. >21 years 4. Is the accounting information system used cloud-based? (1=Yes, 0=No) 5. For the indicators below, choose the most appropriate one on a scale of 1 (furthest) to 5 (closest). Context Variable Measurement Reference Technology context Relative advantages When I use cloud accounting, I can improve my work whenever and as needed [11, 4, 13] When I use cloud accounting, I can access information whenever and wherever When I use cloud accounting, I can reduce operational costs When I use cloud accounting, I don't need to maintain information technology infrastructure Compatibility If there is a problem of incompatibility, we ask the cloud service provider to offer integrated services [4, 13] Cloud accounting is in accordance with the existing technology architecture in my company Designing in cloud accounting is easy Cloud accounting is in accordance with the existing information technology infrastructure Complexity Cloud accounting information systems is very flexible to use [4, 13] Using cloud accounting informs me about the vulnerability of computer damage and data loss When using cloud accounting, I find it difficult to integrate existing work with cloud-based services When doing many tasks together, using cloud accounting takes up my time Organization context Organizational resource Our company has financial resources to support the use of cloud accounting [11, 4, 13] 2223 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate Context Variable Measurement Reference Our company has information technology resources to support the use of cloud accounting Our company is willing to provide training on cloud Our company is ready to provide technical expertise to support the adoption of cloud accounting Employe capability Our employees understand information technology [11, 4] Our employees' understanding of cloud accounting is very good Our company has at least one employee who is an expert in cloud accounting Our employees have sufficient knowledge to use the results produced by cloud accounting Top management Top management is aware of the benefits of cloud accounting [11, 4, 13] Top management is very interested in cloud accounting Top management provides strong support for the use of cloud accounting Top management provides sufficient financial resources to implement cloud accounting Environtment context Coercive preassure Company partners pressure the company to adopt cloud accounting [4, 16] Suppliers pressure companies to adopt cloud accounting Financial institutions pressure the company to adopt cloud accounting Mimetic preassure Our company imitates competitors and adopts cloud accounting [4, 16] Our company's pressure causes competitors to imitate and adopt cloud accounting Our company's adoption of cloud accounting is influenced by what industry leaders have done Normative preassure Company partners pressure the company to adopt cloud accounting [4, 16] Regulators pressure company to adopt cloud accounting External auditors pressure company to adopt cloud accounting Perceived usefulness I agree that using cloud accounting makes our company more efficient ([4, 13] I believe that using cloud accounting increases organizational productivity I can achieve things faster with cloud accounting Cloud accounting reduces labor costs 2224 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 8, No. 4: 2202-2224, 2024 DOI: 10.55214/25768484.v8i4.1592 © 2024 by the author; licensee Learning Gate Context Variable Measurement Reference Perceived ease of use The process of using cloud accounting is easy for me to understand ([4, 13] I will be able to use cloud accounting in my company I agree that all employees can learn about using cloud accounting It is very easy to use cloud accounting. Intention to adopt cloud accounting Overall, I think using cloud accounting services is beneficial [4, 13] Overall, I support the use of cloud accounting services I want to use cloud accounting to its full potential Overall, I think using cloud accounting will help increase our company's productivity.