Analisis Faktor-Faktor Kunci yang Mempengaruhi Akselerasi Implementasi Teknologi Cloud Accounting: Studi Empiris pada Usaha Mikro, Kecil, dan Menengah di Medan

Abstract

The main objective of this study is to examine the relative advantage, compatibility, complexity, trialability, and observability of accelerating the implementation of cloud accounting technology among micro, small and medium enterprises in Medan. This study employs a quantitative and survey approach as well as a cross sectional method. The population in this study includes coffee shops in Medan City based on Google Rating between 4 to 5 star, the sample of current study includes 102 coffee shops in Medan. In this study, data was collected via an online questionnaire. The results of this study point out that relative advantage and compatibility have a positive and significant effect on accelerating the implementation of cloud accounting. However complexity, trialability, and observability has no effect on accelerating the implementation of cloud accounting. This study suggests that improving relative advantage and compatibility of cloud accounting is the best way for micro, small and medium businesses in Medan to accelerate the implementation of their cloud accounting technology.