Pengadopsian Teknologi Cloud Accounting dalam Perspektif UMKM Restoran di Kota Medan: Pendekatan Model UTAUT

Abstract

This study aims to analyze the factors that affect the adoption of cloud accounting by Micro, Small and Medium Enterprises (MSMEs) restaurants in Medan using four independent variables in the Unified Theory of Acceptance and Use of Technology (UTAUT) theory. This study uses a cross-sectional quantitative approach by distributing questionnaires to collect research data. The population of this study is restaurant MSMEs in Medan. The sample selection method is convenience sampling. The number of research samples was determined through the help of the Google Maps application and the Krejcie-Morgan table, which was as many as 92 restaurant MSMEs. The research data was processed using SPSS ver 26. The research respondents were 103 people. Based on the results of the analysis, it was found that the results of the study met the research hypothesis, namely Performance Expectancy (PE), Effort Expectancy (EE), Social Influence (SI), and Facilitating Condition (FC) influencing the adoption of cloud accounting (Behavioural Intention/BI) by restaurant MSMEs in Medan. PE, SI, and FC had a significant positive effect on the dependent variables, while EE had a non-significant positive effect on the adoption of cloud accounting