Manuscript received November 24, 2022; revised January 14, 2023; accepted February 2, 2023.
Abstract—Cloud technology can make the learning process
easy and done anywhere. However, in its use, some students feel
anxious and prefer learning using offline software. This
research targets students in Indonesia who study cloud
accounting in computer accounting courses and introductory
accounting. Researchers used the census method to get
respondents, so a sample of 131 respondents was obtained. The
incoming data is then tested for validity and reliability using
PLS (partial least square) with the help of smartpls 3.0. After
that, an analysis of technology readiness was carried out using
technology readiness index (TRI), which consisted of optimism,
innovativeness, insecurity, and discomfort. The results show
that most students have medium technology readiness, with
motivational factors such as optimism and innovativeness
having a very high category. At the same time, the inhibiting
factors in adopting technologies such as insecurity and
discomfort are in the medium category. Most students also have
the characteristics of explorers who like new technology, so
cloud accounting is welcomed with great enthusiasm. However,
based on the characteristics of male and female students, the
technological readiness of male students is better than that of
female students. One aspect that is lacking is the aspect of
insecurity. Female students are worried when the assignments
given do not reach their lecturers. So, cloud accounting service
providers should provide an ecosystem that can facilitate all
students. In addition, the findings of this study can also be
helpful for lecturers to carry out learning by looking at the TRI
from students so that learning can be more effective.
Index Terms—Academic performance, cloud accounting,
technology readiness, student performance
Ayatulloh Michael Musyaffi is with the Department of Accounting,
Universitas Negeri Jakarta, Indonesia.
Mario Colega Oli is with the Department of Mathematics Cagayan State
University, Philipines.
Bambang Afriadi is with the Department of Management, Universitas
Islam Syekh Yusuf, Tangerang, Indonesia.
*Correspondence: musyaffi@unj.ac.id (A.M.M.)
Cite: Ayatulloh Michael Musyaffi*, Mario Colega Oli, and Bambang Afriadi, "Drivers of Student Technology Readiness in Using Cloud Accounting to Improve Student Performance," International Journal of Information and Education Technology vol. 13, no. 8, pp. 1169-1176, 2023.
Copyright © 2023 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).