Pengaruh Relative Advantage, Complexity, Compatibility, Trialability dan Observability terhadap adopsi Cloud accounting pada UMKM di Kecamtan Rambah.
DOI:
https://doi.org/10.53494/jira.v12i1.1254Kata Kunci:
Relative Advantage, Complexity, Compatibility, Trialability, Observability, Cloud accountingAbstrak
Abstrak— The purpose of this study was to determine the influence of Relative Advantage, Complexity, Compatibility, Trialability, and Observability on cloud accounting adoption among MSMEs in Rambah District. This study used primary data collected directly from primary sources, namely respondents, thus the data were derived from direct field information acquisition.The method used was quantitative. The population in this study consisted of 6,884 MSMEs in Rambah District, while the sample size was 32 MSMEs. The sampling technique used was purposive sampling. The research variables were Cloud Accounting (Y), Relative Advantage (X1), Complexity (X2), Compatibility (X3), Trialability (X4), and Observability (X5). The analytical methods used were descriptive analysis, validity testing, reliability testing, classical assumption testing, multiple linear regression, coefficient of determination testing, and hypothesis testing using SPSS version 25. The results showed that Relative Advantage and Compatibility had a positive and significant effect on cloud accounting adoption. Meanwhile, Complexity, Trialability, and Observability do not significantly influence cloud accounting adoption.
Referensi
Adiska, F., & Surendro, K. (2011). Strategi Adopsi Teknologi Informasi Berbasis Cloud Computing untuk Usaha Kecil dan Menengah di Indonesia. Prosiding Seminar Nasional Aplikasi Teknologi Informasi (SNATI) 2011, Yogyakarta.
Ahn, B., & Ahn, H. (2020). Factors affecting intention to adopt cloud-based ERP from a comprehensive approach. Sustainability, 12(16), 6426.
Aryanto, R. (2022). Penerapan Cloud Accounting dalam Meningkatkan Efisiensi UMKM di Era Digital. Jurnal Akuntansi dan Teknologi, 8(3), 112–123.
Asatiani, A. (2019). Cloud-based Accounting Systems: Disruption and Implications for Accounting Practices. Journal of Accounting Innovation, 5(1), 44–59.
Chasanah, U., & Setyaningsih, R. (2015). Analisis Pengaruh Keunggulan Relatif, Kesesuaian Produk, Kerumitan, Kemampuan Diujicobakan Dan Kemampuan Diamati Terhadap Proses 1516 Adopsi Inovasi:(Studi Kasus pada Avail FC BIO Sanitary Pad di Daerah Istimewa Yogyakarta). Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 2(2), 155-164.
Deeter, A. (2021). Understanding Cloud Computing and Its Impact on Digital Transformation. Technology Today Journal, 15(4), 55–67.
Dewi, S. (2002). Faktor-faktor yang Mempengaruhi Penerapan Teknologi Akuntansi pada UMKM. Jurnal Akuntansi dan Keuangan, 3(2), 45–56.
Dharma, A., & Hendri, N. (2022). Urgensi Penggunaan Big Data Analytics Dalam Audit Sektor Publik. Akuisisi: Jurnal Akuntansi, 18(2), 107-120.
Dulmin, S. P., Nadarajah, R., & Epitawalage, K. U. (2021). Determinants of Adoptionof Cloud-based Accounting: A Paradigm Shift in Sri Lanka.
Fadillah, S. (2024). Akuntansi Berbasis Cloud Pada Praktik Akuntansi Kecil dan Menengah: Adopsi dan Dampak. Jurnal Ekobistek, 13(3), 91-97.
Fajar Maritha, N., & Kuswati, D. (2022). Transformasi Digital pada Era Revolusi Industri 4.0. Jurnal Manajemen dan Teknologi, 6(2), 55–65.
Ghozali, I. (2014). Analisis Multivariate dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Gala, B. D., & Aryati, T. (2024). Analisis Pengaruh Relative Advantage, Complexity, Trialability, dan Observability terhadap niat adopsi Cloud Accounting di Jakarta. Budgeting: Journal of Business, Management and Accounting, 5(2), 562–578.
Hadmandho, T. C., & Mela, F. Y. (2024). Analisis Tingkat Kesiapan (E-Readiness Internal) Pada UMKM di Kabupaten Rokan Hulu Dalam Menggunakan E-Commerce Sebagai Strategi Pemasaran. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 3(5), 1917–1932.
Hamzah, A., Suhendar, D., & Arifin, A. Z. (2023). Factors Affecting Cloud Accounting Adoption in SMEs. Jurnal Akuntansi, 27(3), 442–464.
Hasbi, B. F., & Hadiprajitno, P. T. B. (2025). Pengaruh Persepsi Kemudahan dan Kegunaan terhadap Niat Adopsi Cloud Accounting di Era Digital. Applied Research in Management and Business, 5(1), 28–39.
Hariani, D., Nurcahyanto, H., & Adipurnawati, M. (2019, November). Relative
advantage dalam inovasi lapor hendi di kota semarang. In Conference on Public Administration and Society (Vol. 1, No. 01).
Indriyati, S., & Aisyah, R. (2023). Analisis Complexity terhadap Adopsi Cloud Accounting pada UMKM. Jurnal Akuntansi dan Keuangan Modern, 4(3), 188–197.
Kerlinger, F. N., & Lee, H. B. (2000). Foundations of Behavioral Research (4th ed.). Fort Worth, TX: Harcourt College Publishers.
Kadir, M. I., & Tricahyono, D. (2024). Acceptance Analysis of Cyclops Application in Telkomsel Pamasuka Area Using Innovation Diffusion Theory (IDT) and Technology Acceptance Model (TAM). Journal of Multidisciplinary Academic Business Studies, 1(2), 125–143.
Lyda, F. (2024). Penerapan Difusi Inovasi untuk mengukur adopsi penggunaan aplikasi pembukuan keuangan pada UMKM Di Kecamatan Rambah (Doctoral dissertation, Universitas Pasir Pengaraian).
Le, O., & Cao, Q. (2020). Cloud Accounting: Opportunities and Challenges in Digital Business Transformation. International Journal of Business Information Systems, 33(2), 145–160.
Orr, G. (2003). Diffusion of Innovations, by Everett Rogers (1995). Retrieved January 21, 2005, from http://www.stanford.edu/class/ed298/finalprojects/diffusionofinnovation.htm
Pramudana, M. A., & Banjarnahor, E. (2025). Analisis Pengaruh Relative Advantage, Complexity, Observability dan Trialability terhadap Niat Adopsi Cloud Accounting di Jabodetabek. J-CEKI: Jurnal Cendekia Ilmiah, 4(2), 1502–1517.
Rahayu, T. (2023). Pengaruh Literasi Digital dan Persepsi Kemudahan terhadap Adopsi Teknologi Akuntansi pada UMKM. Jurnal Ilmu Ekonomi dan Akuntansi, 8(4), 210–220.
Rogers, E. M. (2003). Diffusion of Innovations (5th ed.). New York: Free Press.
Sugiyono, D. (2020). Metode Penelitian Administrasi: Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Shin, S. H., Lee, Y. H., Rho, N.-K., & Park, K. Y. (2023). Skin aging from mechanisms to interventions: focusing on dermal aging. Frontiers in Physiology, 14:1195272.
Thalib, M. K., & Suleman, F. (2024). Efektivitas Akuntansi Digital Ditinjau Dari Digital Literacy, Relative Advantage, Competitive Pressure, dan Compatibility. Gorontalo Accounting Journal, 7(1), 80–90.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 Julia Rosadi, Fefti Yulian Mela, Nurhayati
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
JURNAL ILMIAH RAFLESIA AKUNTANSI (JIRA) is licensed under a 