<![CDATA[This study aims to identify the factors that determine and influence SMEs to use cloud accounting applications in Bengkulu City by applying the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model. Cloud accounting is a financial management system that uses the internet to store and access financial data from various internet-connected devices. The population in this study consists of SMEs in Bengkulu City, with a sample of 55 SMEs that meet the desired characteristics. Data were collected through questionnaires distributed to SMEs. The data were processed and analyzed using SPSS 26. The results obtained from this study indicate that performance expectancy, effort expectancy, social factors, and facilitating conditions positively influence the behavior of using cloud accounting in SMEs. Meanwhile, price value, hedonic motivation, and habit do not influence the behavior of using cloud accounting in SMEs.]]>
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