Presenters: Annida Rizky Putri, Frank Aligarh
Affiliation: Raden Mas Said State Islamic University Surakarta
Room: 8
ICIES News- At the 4th International Conference on Islamic Economics Studies (ICIES) 2024, researchers Annida Rizky Putri and Frank Aligarh from Raden Mas Said State Islamic University Surakarta presented their latest findings on the optimization of cloud accounting implementation in small and medium enterprises (SMEs). Their study, titled “Optimization of Cloud Accounting Implementation in SMEs: An Investigation of Entrepreneurs’ Behavioral Intentions,” delves into the factors influencing the adoption of cloud accounting systems, with a particular focus on point-of-sale applications among SMEs in Solo Raya.
The study employs a comprehensive quantitative approach, utilizing survey methods to gather data from 123 SMEs in the Solo Raya region. The data was meticulously analyzed using path analysis with SmartPLS software. The research aims to uncover the roles of performance expectancy, effort expectancy, anxiety, perceived risk, and self-efficacy in shaping entrepreneurs’ attitudes and behavioral intentions towards cloud accounting adoption.
Key findings from the study reveal that performance expectancy, effort expectancy, and self-efficacy significantly positively influence entrepreneurs’ attitudes towards cloud accounting. On the other hand, anxiety exhibits a significant negative impact, while perceived risk surprisingly shows a positive influence on attitude. Furthermore, the study identifies attitude as a crucial mediating variable that significantly affects behavioral intention.
The presenters highlighted the practical implications of their research, emphasizing the need for enhancing performance expectancy and effort expectancy, while simultaneously reducing anxiety and perceived risk associated with cloud accounting. They also stressed the importance of boosting users’ self-efficacy to foster a more favorable intention towards adopting cloud accounting systems.
This research offers valuable insights for policymakers, technology developers, and SME owners aiming to optimize the implementation of cloud accounting systems. By addressing the identified factors, stakeholders can better support SMEs in adopting new technologies for improved financial record-keeping and overall business efficiency.
The presentation by Annida Rizky Putri and Frank Aligarh not only contributes to the academic discourse on cloud accounting but also provides actionable strategies for enhancing technology adoption among SMEs, ultimately fostering economic growth and technological advancement in the region.