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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Revalina Ping Dam Tung
Universitas Negeri Surabaya, Surabaya, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effects of Relative Advantage, Top Management Support, and Supplier Computing Support on the Intention to Use Cloud-Based AIS Among MSMEs in Tambaksari District, Surabaya City Revalina Ping Dam Tung; Merlyana Dwinda Yanthi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1052

Abstract

This study analyzed the effects of relative advantage, top management support, and supplier computing support on the intention to use cloud-based accounting information systems (CB-AIS) among MSMEs in Tambaksari District, Surabaya City, Indonesia, using the Technology-Organization-Environment (TOE) framework. A quantitative approach was employed, with primary data collected through a five-point Likert scale questionnaire. The study population comprised all MSMEs in the Tambaksari district, from which a sample of 100 respondents currently using CB-AIS was selected via non-probability sampling. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that relative advantage and supplier computing support significantly affected the intention to use CB-AIS, while top management support was found to have no significant effect.
The Effects of Relative Advantage, Top Management Support, and Supplier Computing Support on the Intention to Use Cloud-Based AIS Among MSMEs in Tambaksari District, Surabaya City Revalina Ping Dam Tung; Merlyana Dwinda Yanthi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1052

Abstract

This study analyzed the effects of relative advantage, top management support, and supplier computing support on the intention to use cloud-based accounting information systems (CB-AIS) among MSMEs in Tambaksari District, Surabaya City, Indonesia, using the Technology-Organization-Environment (TOE) framework. A quantitative approach was employed, with primary data collected through a five-point Likert scale questionnaire. The study population comprised all MSMEs in the Tambaksari district, from which a sample of 100 respondents currently using CB-AIS was selected via non-probability sampling. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that relative advantage and supplier computing support significantly affected the intention to use CB-AIS, while top management support was found to have no significant effect.
Co-Authors Merlyana Dwinda Yanthi