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Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
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Articles 11 Documents
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Search results for , issue "Vol 21, No 2: May 2020" : 11 Documents clear
Determining Factors of Cloud Computing Adoption: A Study of Indonesian Local Government Employees Nur Restu Amalia Salam; Syaiful Ali
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (704.572 KB) | DOI: 10.18196/jai.2102151

Abstract

Research aims: This study aims to identify the factors that influence the Indonesian local government employees to adopt cloud computing.Design/Methodology/Approach: A Unified Theory of Acceptance and Use of Technology (UTAUT) theory were employed to identify these factors. Research data were obtained using an online survey of employees, working in local governments in Indonesia. This study obtained 123 responses, which were then processed utilizing the structural equation modeling approach.Research findings: The results showed that Performance Expectations, Business Expectations, and Perception of Availability had a positive effect on the intention of local government employees to use cloud computing.Theoretical contribution/ Originality: This study expanded the UTAUT model by including security factors. Thus, creating a new cloud computing adoption model contributed to a theoretical finding in the context of government cloud computing adoption.Practitioner/Policy implication: The results of this study make practical contributions to cloud computing service providers in order to understand what factors drive the adoption of cloud computing by local government employees. In addition, the study also helps the top management in local government organizations to develop adoption strategies by understanding the influential determinants of cloud computing adoption on their employees.Research limitation/Implication: The context of this study is restricted to Indonesian local government employees. The local government employees have their characteristics, and it is different from other government employees in the central government.

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