Organizational Readiness, External Pressure, and Top Management Support in Cloud Accounting Adoption: Empirical Study on SMEs in Pekanbaru.

Ahmad Sarijal (Universitas Riau)
Ruhul Fitrios (Universitas Riau)
Aunurrafiq Aunurrafiq (Universitas Riau)
Emrinaldi Nur D.P (Universitas Riau)

Jurnal Akuntansi dan Keuangan
Vol. 14 No. 2 (2026): Jurnal Akuntansi dan Keuangan: September 2026

This study analyzes the influence of organizational readiness, external pressure, and top management support on cloud accounting adoption among MSMEs in Pekanbaru. Despite offering benefits such as operational efficiency, real-time data access, and cost savings, adoption levels remain low. Using a quantitative approach and purposive sampling, the study involved 384 MSMEs, with 347 valid responses collected through structured questionnaires. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that the three factors influence adoption. This highlights the importance of resources, environmental pressure, and managerial commitment in driving digital transformation among MSMEs. The study offers practical insights for MSMEs and policymakers to speed up cloud accounting adoption.