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 (Universitas Negeri Surabaya, Surabaya, Indonesia)
Merlyana Dwinda Yanthi (Universitas Negeri Surabaya, Surabaya, Indonesia)

Majapahit Journal of Islamic Finance dan Management
Vol. 6 No. 2 (2026): Islamic Finance and Management

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.