Analysis of the Influence of Cloud-Based Technology Adoption and Perceived Ease of Use on Digital Accounting System Performance in Cirebon City and Regency

Abstract

Digital transformation in the “MSME (UMKM) sector has become a critical priority for improving the accuracy of financial management. This study aims to analyze the influence of Cloud-Based Technology Adoption (X₁ ) and Perceived Ease of Use (X₂ ) on Digital Accounting System Performance (Y) among MSMEs in Cirebon City and Regency. The research method employed is quantitative associative, with data collection conducted through questionnaires distributed to 100 MSME respondents who utilize cloud-based accounting applications. Data analysis was performed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the assistance of SmartPLS software. The results of the partial tests (t-tests) indicate that Cloud-Based Technology Adoption significantly influences Digital Accounting System Performance, with a path coefficient of 0.616, a t-statistic of 4.916, and a p-value of 0.000 (p < 0.05). Conversely, Perceived Ease of Use does not significantly influence Digital Accounting System Performance, yielding a coefficient value of 0.223, a t-statistic of 1.615, and a p-value of 0.106 (p > 0.05). The coefficient of determination (^R²) value of 0.670 indicates that the independent variables in this model account for 67% of the variation in the dependent variable. This study concludes that Digital Accounting System Performance in MSMEs is driven by the level of cloud technology adoption but is not significantly influenced by the perception of its ease of use.”