Determinants Influencing the Intention to Adopt Cloud-based Accounting as an Effective Solution for MSMEs in West Sumatra: A Study on SIAPIK (Sistem Informasi Aplikasi Pencatatan Informasi Keuangan) by Bank Indonesia

Sonya, Marcellyna (2025) Determinants Influencing the Intention to Adopt Cloud-based Accounting as an Effective Solution for MSMEs in West Sumatra: A Study on SIAPIK (Sistem Informasi Aplikasi Pencatatan Informasi Keuangan) by Bank Indonesia. S1 thesis, Universitas Andalas.

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Abstract

ABSTRACT Cloud-based accounting empowers Micro, Small, and Medium Enterprise (MSMEs) to unlock key insights and gain lasting competitive advantages. This study aims to examine the factors that influence MSMEs intention to adopt cloud-based accounting. This research proposes an integrated theoretical model combining TAM, UTAUT, and Hofstede’s dimensions to examine technological,organizational, trust, social, and cultural influences. In addition, there are proposed cultural values that influence cloud-based accounting adoption intention. An Explanatory Sequential Mixed Method design was adopted, comprising two consecutive phases. The first phase employed a quantitative approach by administering a structured questionnaire to MSMEs in West Sumatra that were assisted or partnered by Bank Indonesia, specifically within eight business sectors that had adopted, received training, or assistance related to the use of SIAPIK in 2023 and/or 2024. A total of 194 valid responses were gathered and subsequently analyzed using SmartPLS4. The second phase employed a qualitative approach through in-depth interviews with three informants, analyzed using NVivo 15 software. The findings reveal that the identified factors significantly shape MSMEs' intention to adopt cloud-based accounting. The proposed model provides a strategic roadmap for effective integration, enabling organizations to achieve optimal outcomes. By synthesizing three established information technology adoption frameworks, namely TAM, UTAUT, and Hofstede's cultural dimensions, this study enhances predictive capability and equips decision-makers with a robust tool to navigate the adoption process of cloud-based accounting, despite limited resources and prevailing concerns over cloud service utilization. Keywords: Cloud-based Accounting, SIAPIK, TAM, UTAUT, Hofstede’s Cultural Dimensions, MSMEs, Technology adoption, West Sumatra

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