Ria - 2023

ADOPTION OF CLOUD-BASED ACCOUNTING TO ACHIEVE
SUSTAINABLE DEVELOPMENT IN BANKING INDUSTRY: A CASE OF

INDONESIA
a Ria Ria
ABSTRACT
Objective: This study aims to explain the factors that influence of cloud accounting adoption
in the Banking industry by applying the technology acceptance model (TAM) and technology-
organization-environment (TOE).
Methods: The research method that was evaluated empirically used survey data from employee
in banking industry. Data processing was carried out using Partial Least Squares-Structural
Equation Modeling (PLS-SEM).
Result: The results showed that management support, organizational competence, service
quality, system quality, perceived usefulness and perceived ease of use had a significant
relationship with intention to use cloud accounting. The intention to adopt of cloud accounting
had a significant relationship to the use of cloud accounting.
Conclusions: This research contributes to a theoretical understanding of the factors that enable
the intention to adoption of cloud accounting while providing benefits to financial firms in
general that enable them to further develop cloud accounting frameworks.
Keywords: cloud accounting, TAM model, TOE model, sustainable development, banking
industry.
Received: 29/05/2023
Accepted: 23/08/2023
DOI: https://doi.org/10.55908/sdgs.v11i6.881
ADOÇÃO DA CONTABILIDADE BASEADA EM NUVEM PARA

ALCANÇAR O DESENVOLVIMENTO SUSTENTÁVEL NO SETOR
BANCÁRIO: UM CASO DA INDONÉSIA
RESUMO
Objetivo: Este estudo tem como objetivo explicar os fatores que influenciam a adoção da
contabilidade em nuvem no setor bancário, aplicando o modelo de aceitação de tecnologia
(TAM) e o ambiente de organização de tecnologia (TOE).
aDoctor of Economics Concentration in Accounting, Lecturer of Economic and Business Faculty Trisakti University,
Universitas Nasional Jakarta, Indonesia, E-mail: ria@civitas.unas.ac.id, Orcid: https://orcid.org/0000-0001-8849-9843
1
Miami| v.11, n. 6| pages: 01-17| e0881 |2023. JOURNAL OF LAW AND SUSTAINABLE DEVELOPMENT
Ria, R. (2023). Adoption of Cloud-Based Accounting to Achieve Sustainable Development in
Banking Industry: A Case of Indonesia
Métodos: O método de pesquisa que foi avaliado empiricamente utilizou dados de pesquisa do
empregado na indústria bancária. O processamento de dados foi realizado por meio de
Modelagem de Equações Parciais Mínimas Quadrados-Estruturais (PLS-SEM).
Resultado: Os resultados mostraram que o suporte gerencial, a competência organizacional, a

qualidade do serviço, a qualidade do sistema, a percepção da utilidade e a percepção da
facilidade de uso tinham uma relação significativa com a intenção de usar a contabilidade em
nuvem. A intenção de adotar a contabilidade em nuvem tinha uma relação significativa com o
uso da contabilidade em nuvem.
Conclusões: Esta pesquisa contribui para uma compreensão teórica dos fatores que permitem
a intenção de adotar a contabilidade em nuvem, ao mesmo tempo que proporciona benefícios
às instituições financeiras em geral que lhes permitem desenvolver ainda mais os quadros de
contabilidade em nuvem.
Palavras-chave: contabilidade em nuvem, modelo TAM, modelo TOE, desenvolvimento

sustentável, setor bancário.
1 INTRODUCTION
Along with technological developments, many organizations or companies have
become vulnerable to the effects of business digitization, the strong potential of the
internet, the implications of big data, and the increasing importance of data mining
(Laudien and Pesch, 2019). The banking sector has been slow to adopt new technologies
and has never undergone a major transformation like other industries. The uniqueness of
each industries is a challenge for the direct adaptation of technologies used in many
industries. In this realm, Cloud Computing was introduced and at the same time paved
the way for creating new business models. This is because Cloud Computing is predicted
to become a platform for future changes in the economy (Ferry, et.al., 2019; Fu, et.al.,
2019). Cloud Computing impacts the provision of services so that they can only be
accessed remotely. In other words, Cloud Computing enables increased business
flexibility, which is the main determinant of its implementation, which provides high
efficiency of big data analysis, and it affects all economic actors (Attaran and Woods,
2019, Choi, et.al., 2019; Yoo and Kim, 2019).
Also, in cloud computing, there are several advantages compared to traditional IT
including discreet data transactions, elasticity, resource sharing, pay-per-use, flexibility,
easy configuration, low IT deployment costs, data center requirements, and improvement
of IT and technology performance (Novais, et.al., 2019). According to (Gupta, et.al.,
2013), cloud computing services provided over the net have become a constant substitute
for in-house hosted computing systems. Based on previous studies, there are many levels
of cloud computing based on geography due to economic factors and different
backgrounds (Tashkandi, and Al-Jabri, 2015). The adoption of cloud computing in

organizations is often associated with their need to address various problems (operations
and logistics). Meanwhile (Njenga, et.al., 2019) states that the determinants of cloud
computing adoption may arise from technological, environmental, and organizational
aspects, involving stakeholders such as cloud service providers, end users, corporate
heads, regulatory bodies, and market competitors.
Several studies have been conducted to investigate the influence of cloud
computing adoption factors, with various research models built by referring to various
technology adoption theories including the Technology Organization Environment
Model Factors (TOE) as has been done in research (Khayer, et.al., 2020; Oliveira, et.al.,
2019; Tu, 2018; Effendi, et.al., 2020; Lakhwani, et.al., 2020; Yigitbasioglu, 2015) and
the Technology Acceptance Model (TAM). ) that have been conducted in research
(Ambarwati, et.al., 2020; Lee, et.al., 2017; Asatiani, et.al., 2019; Gangwar, et.al., 2015,
Raut, et.al., 2017) and others. The related research model shows the factors considered
by this study based on the knowledge collected, but a comprehensive research model of
the Cloud computing model factors has not been done much to provide broad information
about the importance of the factors and their relationship to the adoption of Cloud
computing.
Based on this, the researcher tries to discuss how the adoption of Cloud
computing, especially Could Accounting in Banking industry, because cloud accounting
solutions also allow an increase in the rate of change that has penetrated the domain and
field of Banking industry. As predicted, cloud service providers have developed cloud-
based accounting applications that provide multiple benefits. Currently, cloud-based
accounting applications are a contemporary business realm driven by technology
(Alkhater, et.al., 2018). Cloud accounting software, or online accounting have a functions
as an accounting application that is integrated into the user's computer, appears on the
server offering the online service, and the user can access it via a web browser. Therefore,
business owners, or employee in banking industry can actively link to their financial
affairs from any location by using the Internet. In other words, Cloud Accounting which
is one of the Accounting software is a necessity for employee managing Banking industry.
Employee may effortlessly manage invoicing, receive payments, and report on project
expenses thanks to these kinds of software.
2 LITERATURE
2.1 CLOUD ACCOUNTING
Cloud accounting defined as a form of parallel and distributed system consisting
of a group of networked and virtualized computers that are dynamically provisioned and
displayed as one or more unified computing resources based on service-level agreements
(Buyya, et.al., 2008). In reality, there isn't yet a formal definition for "cloud accounting";
instead, its benefits and features are used to describe it. The primary feature of the
accounting service is that it may be used without the need to install any software or invest
in computer equipment, hence the name of the service (Dimitriu and Matei, 2014). But,
Cloud Accounting can be defined as the processing and storage of accounting data
through applications and servers located outside the company’s website provided by one
of the service providers so that companies can access it through the Internet (Alqtish,
et.al., 2019).
Accounting cloud is a basic mode that can be run directly through the Internet
without the need for offline storage and offline programs. Using the accounting cloud-
based model, users can access their accounts from their personal terminals wherever there
is an Internet connection. It can also be said that cloud accounting is the accounting
information infrastructure and services built with the concept of cloud computing
technology (Li, 2018). Enterprise top management can also use cloud accounting
application software real-time financial information and non-financial information in
their own units of systematic analysis, can in a timely manner to the management risk of
the enterprise comprehensive prediction, identification, control and adopt the method of
dealing with, in order to reach the company to all aspects of the market changes and
adjustments (Wang, and Huang, 2017).
2.2 INTEGRATION OF TOE-TAM MODEL

The literature framework or the model that underlies this research is the TAM and
TOE frameworks, which are recommended in the form of integrating TAM and TOE
models. Even though only a small number of studies in the past, particularly in the public
sector, have employed the TOE framework (Marei, et.al., 2023). While other researchers
have employed the Technology Acceptance Models (TAMs) to test the factors
influencing individuals' willingness to adopt innovative technology (Purwanto, et.al.,
2023). However, the integration of TAM and TOE is not a simple matter because the
external variables and their significance are different in the whole case. According to
(Rad, et.al., 2018), TAM's constructions, PU and PEOU, may account for about 40% of
system usage with the help of undefined external variables that have repeatedly been
introduced to the model to make it more comprehensive. Comparatively, TOE's major
constructs are ambiguous and it has been suggested that the model is overly general (Bazi,
et.al, 2019). As a result, it has to be strengthened by integrating strong and distinct
constructs from other models. To maximize the predictive potential of the combined
model and get beyond its limitations, the authors have also suggested combining TAM
and TOE in this regard.
Similar to this, TAM makes it possible to evaluate the adoption and acceptance of
new technologies, including cloud computing, but adoption does not equate to success,
and it restricts comprehension of behavioral factors, demanding a thorough understanding
of success. Additionally, all phases of system utilization must be properly considered,
including system design, information quality, and many other factors, as well as the
system's utility and user satisfaction, and advantages realized after use. In other words,
other external factors must be included in addition to the primary TAM constructs
(Eldalabeeh, et.al., 2021)
The intention to adopt cloud accounting and the use of cloud accounting refers to
several studies which state that Management Support affects Perceived usefulness, and
perceived ease of use (Gangwar, et al., 2015), organizational competence affects
Perceived usefulness and perceived ease of use. (Gangwar, et al., 2015; Raut, et.al. 2017),
Service Quality has an effect on Perceived usefulness and perceived ease of use (Almaiah
et al., 2016; Alkhater, et.al., 2018; Al-Fraihat, et.al., 2020), system quality affects
Perceived usefulness and perceived ease of use (Al-Fraihat, et.al., 2020; Park, 2020),
perceived ease of use affects Perceived usefulness and intentions (Gupta et al., 2013; Sabi
et al., 2016), Perceived usefulness affect intentions (Gupta et al., 2013; Lal and
Bharadwaj, 2016) and intentions affect usage (Mohammadi, 2015; Chiregi and
Navimipour, 2018). In other words, this study is supported by the TOE paradigm and
theory, TAM, to develop a research model, which links the drivers of technological and
environmental factors with usability and ease of use to intention to use cloud services
based on the formulation of hypotheses formed in the research framework as shown in
the following figure:
Figure 1. Research Framework
Source: Proposed by authors (2023)
2.3 HYPOTHESIS
Based on Figure 1 dan explanation above, several hypotheses can be made as
follows:
H1: There is a significant effect of management support on perceived usefulness
H2: There is a significant effect of management support on perceived ease of use
H3: There is a significant effect of organizational competence on perceived
usefulness
H4: There is a significant effect of organizational competence on perceived ease
of use
H5: There is a significant effect of Service Quality on perceived usefulness
H6: There is a significant effect of Service Quality on Perception of Ease of Use
H7: There is a significant effect of System Quality on perceived usefulness
H8: There is a significant effect of system quality on perceived ease of use
H9: There is a significant effect of perceived usefulness on the intention to adopt
cloud accounting
H10: There is a significant effect of perceived ease of use on perceived usefulness
H11: There is a significant effect of perceived ease of use on the intention to adopt
cloud accounting
H12: There is a significant effect of the intention to adopt cloud accounting on the
use of cloud accounting
3 RESEARCH METHOD
The method used in this study is a quantitative research method with an
exploratory descriptive approach. The data used as a research source comes from primary
data and secondary data. This primary data was formed in a questionnaire which was
distributed to employees of several Banking industrys in West Java - Indonesia. While
secondary data is obtained from literature reviews or literature studies originating from
supporting journals, books and the internet.
In this study the population consisted of employees of several Banking industrys
in West Java-Indonesia. By using simple random sampling, the selected sample was
adjusted to the research as a pilot project, namely through questionnaires distributed to
employees of several existing Banking industrys. Respondents gave their responses
regarding the statements in the questionnaire by indicating the level of agreement of each
item using a Likert scale or 5-point scale (1: strongly disagree, 2: disagree, 3: undecided,
4: agree, 5: strongly agree).
Furthermore, to answer the previously formed hypothesis, data processing was
carried out using Partial Least Squares-Structural Equation Modeling (PLS-SEM) as
conducted by some previous research (Fatmawaty, et.al., 2023, Sabrina, et.al., 2023;
Purwanto, et.al., 2023, Utomo, et.al., 2023). This is done because according to (Hair,
et.al., 2017) PLS-SEM is the most appropriate technique to be used for exploratory
studies, reflective modeling and formative construction. The PLS-SEM analysis uses the
SmartPLS application.
4 RESULT AND DISCUSSION

4.1 RESULT
The results of hypothesis testing using SmartPLS from exogenous variables
(Management Support, Organizational Competence, Service Quality, System Quality,
Perceived usefulness and Perception of Ease of Use) and endogenous variables (Intention
and Usage) are shown in Figure 2.
Figure 2. Measurement model using PLS-SEM
Source: The result of data processing (2023)
Based on Figure 2 above, it is known that the significance level of the causality
relationship between variables processed by PLS-SEM produces answers to hypothesis
testing as follows:
Table 1. Result of Hypothesis Test

Structural path Coef. β t-values f2 Conclusion
H1: Management Support → Perceived 0.182 2.624 0.048 Accepted
usefulness
H2: Management Support → Perceived ease to 0.217 3.643 0.072 Accepted
use
H3: competency → Perceived usefulness 0.221 2.827 0.061 Accepted
H4: competency → Perceived ease to use 0.264 2.786 0.072 Accepted
H5: Service Quality → Perceived usefulness 0.083 0.598 0.004 Rejected
H6: Service Quality → Perceived ease to use 0.198 2.746 0.065 Accepted
H7: System quality → Perceived usefulness 0.342 3.284 0.102 Accepted
H8: System quality → Perceived ease to use 0.225 2.530 0.043 Accepted
H8: Perceived usefulness → Intention to use 0.390 4.102 0.145 Accepted
H10: Perceived ease to use → Perceived 0.244 2.905 0.075 Accepted
usefulness
H11: Perceived ease to use → Intention to use 0.272 3.020 0.071 Accepted
H12: Intention to use → usage. 0.598 5.470 0.376 Accepted

Source: The result of data processing (2023)
Based on the test results, it is known that the estimated parameter for the effect of
management support on Perceived usefulness shows a beta value of 0.182 with a t-value
of 2.624 which is greater (>) than 1.96. So from the test results it is known that H0 is
rejected and H1 can be accepted. Thus, management support has a significant effect on
Perceived usefulness.
management support on perceived ease of use shows a beta value of 0.217 with a t-value
of 3.643 greater (>) than 1.96. So from the test results it is known that H0 is rejected and
H2 can be accepted. Thus, management support has a significant effect on perceived ease
of use.
Based on the test results, it is known that the estimated parameter for the influence
of organizational competence on Perceived usefulness shows a beta value of 0.221 with
a t-value of 2.287 greater (>) than 1.96. So from the test results it is known that H0 is
rejected and H3 can be accepted. Thus, organizational competence has a significant effect
on Perceived usefulness.
of organizational competence on perceived ease of use shows a beta value of 0.264 with
a t-value of 2.766 which is greater (>) than 1.96. So from the test results it is known that
H0 is rejected and H4 can be accepted. Thus, organizational competence has a significant
effect on perceived ease of use.
Service Quality on Perceived usefulness shows a beta value of 0.083 with a t-value of
0.598 which is smaller (<) than 1.96. So from the test results it is known that H0 is
accepted and H5 is rejected. Thus the quality of service does not have a significant effect
on the Perceived usefulness.
Service Quality on perceived ease of use shows a beta value of 0.198 with a t-value of
2.746 greater (>) than 1.96. So from the test results it is known that H0 is rejected and H6
can be accepted. Thus the quality of service has a significant effect on the perception of
ease of use.
of System Quality on Perceived usefulness shows a beta value of 0.342 with a t-value of
can be accepted. Thus the quality of the system has a significant effect on the Perceived
usefulness.
of System Quality on perceived ease of use shows a beta value of 0.225 with a t-value of
can be accepted. Thus the quality of the system has a significant effect on the perception
of ease of use.
Perceived usefulness on cloud accounting adoption intentions shows a beta value of 0.390
with a t-value of 4.102 greater (>) than 1.96. So from the test results it is known that H0
is rejected and H9 can be accepted. Thus the Perceived usefulness have a significant effect
on the intention to adopt cloud accounting.
perceived ease of use on Perceived usefulness shows a beta value of 0.244 with a t-value
of 2.905 which is greater (>) than 1.96. So from the test results it is known that H0 is
rejected and H10 can be accepted. Thus the perception of ease of use has a significant
effect on Perceived usefulness.
perceived ease of use on cloud accounting adoption intentions shows a beta value of 0.272
with a t-value of 3.020 greater (>) than 1.96. So from the test results it is known that H0
is rejected and H11 can be accepted. Thus the perception of ease of use has a significant
effect on the intention to adopt cloud accounting.
cloud accounting adoption intentions on the use of cloud accounting shows a beta value
of 0.598 with a t-value of 5.470 greater (>) than 1.96. So from the test results it is known
that H0 is rejected and H12 can be accepted. Thus the intention to adopt cloud accounting
has a significant effect on the usage of cloud accounting.
10
4.2 DISCUSSION
From the test results and analysis results, it is known that Management Support,
Organizational Competence, Service Quality, System Quality, Perceived usefulness and
Perceived Ease of Use have a significant effect on Intention and Usage of cloud
accounting. In other words, the research results show that management support has a
significant effect on Perceived usefulness and perceived ease of use. These results
indicate that the higher the management support, the higher the Perceived usefulness and
perceived ease of use. The results of this study strengthen the results of previous research
conducted by (Gangwar, et al., 2015), it can be seen that Banking industry Management
in West Java with employees who have IT skills or skills, especially updated cloud
accounting, have a higher level of management support. and thus more likely to have the
Perceived Benefit and Perceived ease of use of existing cloud accounting applications.
Furthermore, the results of testing and data analysis show that organizational
competence has a significant effect on Perceived usefulness and perceived ease of use.
These results indicate that the higher the organizational competence, the higher the
Perceived usefulness, and perceived ease of use. The results of this study strengthen
several previous studies which state that organizational competence affects Perceived
usefulness and perceived ease of use (Gangwar, et al., 2015; Raut, et.al. 2017)). This is
because the competence of the organization describes the level of adopting change in
proportion to the level of competence of the organization; Therefore, the higher the
organizational competence, the higher the Perceived usefulness, and perceived ease of
use. Likewise, service quality and system quality have a significant effect on Perceived
usefulness, and perceived ease of use, but are not significant for service quality on
Perceived usefulness. These results reflect the higher the quality of the system, the higher
the Perceived usefulness, and perceived ease of use. The results of this study are in
accordance with previous research which states that System Quality affects Perceived
usefulness, and perceived ease of use (Al-Fraihat, et.al., 2020; Park, 2020). Likewise,
service quality has a significant effect on perceived ease of use, this is in accordance with
previous research conducted (Almaiah et al., 2016; Alkhater, et.al., 2018; Al-Fraihat,
et.al., 2020), while Service Quality has no effect on Perceived usefulness, while it is
known that the quality of services offered by technology to end users is good will able to
increase the use of online services in the organization.
11
Then the perception of ease of use has a significant effect on Perceived usefulness
and intentions. The results of this study are in accordance with several studies conducted
by (Gupta et al., 2013; Sabi et al., 2016), Perceived usefulness affect intentions (Gupta et
al., 2013; Lal and Bharadwaj, 2016) and intention affect usage of Cloud Accounting. This
result is in accordance with research conducted by (Mohammadi, 2015; Chiregi and
Navimipour, 2018). This is because the intention has an important role in the actual usage
of new technologies.
Overall it can be stated that the research results contribute to both theory and
practice. First, the results contribute to theory through a proposed comprehensive model
that integrates the TOE and TAM models. Although the TAM framework has been
commonly used in research on technology adoption, few studies have attempted to
integrate it into TOE models, especially in financial institutions in developing countries.
Another contribution is his two selected approaches, including extensive literature review
and survey management. Second, the resultcontribute to practice, which is provided solid
empirical evidence on the factors and the extent to which they influence the adoption of
cloud accounting in banking industrys in Indonesia, as well as their impact on their use,
impacting Banking industrys, vendors and policy makers looking for cloud accounting.
From a technical point of view, cloud accounting providers can take into report the
importance of system and service quality and ensure the proper functioning of their
products and coordination with the company's other products.
5 CONCLUSION
From the results of the research that has been carried out, a conclusion is made
that Management Support, Organizational Competence, Service Quality, System Quality,
Perceived usefulness, and Perceived Ease of Use can be used to evaluate the level of
Intention and Use of cloud accounting. Meanwhile, based on the results of hypothesis
testing, it can be concluded that the level of Intention and Use of cloud accounting is
significantly affected by management support, organizational competence, service
quality, system quality, Perceived usefulness, and perceived ease, but not for service
quality on Perceived usefulness. So it is recommended for the development of
information technology, especially the use of cloud accounting on Banking industrys in
West Java to pay more attention to Management Support, Organizational Competence,
Service Quality, System Quality, Perceived usefulness, and Perceived ease of use.
12
Research related to the variables used in this study still has many limitations and can be
developed further, for example by adding other factors or variables that have a direct or
indirect influence on the use and acceptance of a technology, especially cloud accounting
or other technology applications. Sampling can also be done at organizations or other
research locations globally from existing companies.
13
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ADOPTION OF CLOUD-BASED ACCOUNTING TO ACHIEVE

SUSTAINABLE DEVELOPMENT IN BANKING INDUSTRY: A CASE OF

ADOÇÃO DA CONTABILIDADE BASEADA EM NUVEM PARA

Resultado: Os resultados mostraram que o suporte gerencial, a competência organizacional, a

Palavras-chave: contabilidade em nuvem, modelo TAM, modelo TOE, desenvolvimento

backgrounds (Tashkandi, and Al-Jabri, 2015). The adoption of cloud computing in

2.2 INTEGRATION OF TOE-TAM MODEL

Figure 1. Research Framework

Source: Proposed by authors (2023)

4 RESULT AND DISCUSSION

Figure 2. Measurement model using PLS-SEM

Source: The result of data processing (2023)

Table 1. Result of Hypothesis Test

H12: Intention to use → usage. 0.598 5.470 0.376 Accepted

Li Z., (2018), Exploration of financial management innovation of modern enterprises

Mohammadi, H., (2015), Investigating users’perspectives on e-learning: An integration

an Intervening Variable at Bank Indonesia Representative Office of Sumatera Utara.

Yigitbasioglu, O. M., (2015), External auditors’ perceptions of cloud computing adoption

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